Studia Universitatis - Seria Științe Economice Vol I

Studia Universitatis Vasile Goldi Arad Seria tiine Economice 18/2008 Vol.
I

1
UNIVERSITATEA DE VEST VASILE GOLDI din ARAD

STUDIA UNIVERSITATIS

VASILE GOLDI
ARAD

SERIA TIINE ECONOMICE

18
2008

Partea I

Arad 2008

Studia Universitatis Vasile Goldi Arad Seria tiine Economice 18/2008 Vol. I

2
CONSILIUL TIINIFIC
Preedinte:
- Prof. univ. dr. Ilie Bbi ef catedr, Facultatea de tiine
Economice, Universitatea de Vest Vasile Goldi Arad
Membrii:
- Prof. doc. Ing. Maria Uramova, PhD Decan, Facultatea de tiine
Economice, Universitatea Matej Bel, Banska Bystrica, Slovacia
- Prof. dr. Jnos Pusks Rector, Universitatea Tessedik Smuel,
Bkscsaba-Szarvas, Ungaria
- Prof. dr. Pere Tumbas Decan, Facultatea de tiine Economice
Subotica, Serbia
- Prof. univ. dr. Corneliu Maior Cancelar, Universitatea de Vest
Vasile Goldi Arad
- Prof. univ. dr. Dorel Mate Facultatea de tiine Economice,
Universitatea de Vest Timioara

COLEGIUL DIRECTOR
- Florin Dumescu
- Dorina Ardelean
- Cristian Haiduc
- Marin Burtic
- Ladislau Klein

COLEGIUL DE REDACIE
Redactor responsabil: Cristian Haiduc
Secretar de redacie: Ladislau Klein
Membrii: Florin Dumescu
Dorina Ardelean
Daniela Popa
Horaiu oim
Andrei Anghelina
Eugen Reme

Traducerile au fost asigurate de/Translations from Romanian were revised
by: Gianina Popovivi

Revist evaluat de CNCSIS categoria B, cod CNCSIS 792
Adresa colectivului de redacie: 310426 Arad, Str. Cocorilor, nr. 57, Tel:
0257213066, E-mail marketing@uvvg.ro
ISSN 158-2339


3
CUPRINS

Radoslav Koiak, Katarna ofrancov, Mria Uramov, ubica
vantnerov, Monika Makanov, Gabriela Elexov, Matej Bel
University, Faculty of Economics, Bansk Bystrica, Slovakia -
QUANTIFICATION OF REGIONAL DISPARITIES IN SLOVAKIA
FROM ASPECT OF GDP PER CAPITA ...

1
Marian F. Ursu, Narrative and Interactive Media, Department of
Computing, Goldsmiths, University of London, London, SE14 6NW,
UK - SHAPESHIFTING TV: OPPORTUNITIES OPENED BY NEW
FORMS OF INTERACTIVE TIME-BASED VISUAL MEDIA .

14
Marian Iovan Universitatea de Vest Vasile Goldi Arad, Romnia -
NORMELE CONCURENEI N FUNCIONAREA PIEEI UNICE
PRIN PRISMA TRATATELOR UNIUNII EUROPENE .

26
Anita Borzn Facultatea de tiine Economice, Colegiul Universitar
Tessedik Smuel, Bkscsaba Bajza, Ungaria - POLITICA
REGIONAL A UNGARIEI I ROMNIEI ..

43
Maior Corneliu Universitatea de Vest Vasile Goldi Arad -
ARGUMENTE ECO-ECONOMICE PENTRU FOLOSIREA
MATERIALELOR PLASTICE N VEDEREA REDUCERII
EFECTULUI DE SER

53
Florin Dumescu Universitatea de Vest Vasile Goldi Arad, Facultatea
de tiine Economice - DEZVOLTAREA DURABILA N JUDEUL
ARAD. PROBLEMA DEEURILOR ..

58
Dorina Ardelean, Daniela Popa Facultatea de tiine Economice,
Universitatea de Vest Vasile Goldi Arad - ORIENTRI ACTUALE
N DOMENIUL PRODUCERII I COMERCIALIZRII
ALIMENTELOR N JUDEUL ARAD ...

69
Ilona Mth Tessedik Smuel College Faculty of Economics,
Bkscsaba, Hungary - ADVANTAGES AND DISADVANTAGES OF
CROSS CULTURAL COMMUNICATION

83
Pavel Frca, Ioan Cuzman, Daniel Manae Societatea de Investiii
Financiare Banat-Criana, Arad, Romnia - EVALUAREA RISCULUI
DE PIA PENTRU PORTOFOLIUL DE ACTIVE FINANCIARE LA
SIF BANAT-CRIANA

92
Daniel Manae SIF Banat Criana, Arad - PARTICULARITI N
EVALUAREA PE BAZA MULTIPLILOR LA COMPANIILE
COTATE LA BVB

105
Haiduc Cristian, Anghelina Andrei Universitatea de vest Vasile
Goldi Arad, Facultatea de tiine Economice Arad - SOCIETATEA
INFORMAIONAL I PRODUSELE SALE REPREZENTATIVE

111
Adrian Niu Universitatea AurelVlaicu Arad - ESTIMAREA


4
COEFICIENTULUI BETA PE PIAA ROMN DE CAPITAL . 120
Adrian Niu Universitatea A.Vlaicu Arad - INDICATORUL OMEGA,
INSTRUMENT DE ANALIZA PE PIAA ROMN DE CAPITAL

137
Radu Moleriu* , Pavel Frca** *Facultatea de Matematic i
Informatic, Universitatea de Vest Timioara, Romnia, ** Societatea
de Investiii Financiare Banat-Criana Arad, Romnia - MODELE
STOCHASTICE DE OPTIMIZARE PENTRU PORTOFOLII DE
OPIUNI FINANCIARE .

150
Radoslav Koiak, Katarna ofrancov. Matej Bel University, Faculty of
Economics, Tajovskho 10, 975 90 Bansk Bystrica, Slovakia - THE
POSITION OF SELF-GOVERNMENT IN THE SLOVAK REPUBLIC
IN THE ENDOGENOUS REGIONAL DEVELOPMENT ..

160
Janka Petroviov Department of Corporate Economics and
Management, Faculty of Economics, Matej Bel University, Tajovskho
10, 975 90 Bansk Bystrica, Slovakia - MEASUREMENT OF
MARKETING PERFORMANCE OF DISTRIBUTION CHANNELS
CASE STUDY KONTRUKTA INDUSTRY, LTD. ...

171
Simon Sndor Tessedik Smuel University, Faculty of Economics,
Bkscsaba Hungary - THE ENVIRONMENT-CONSCIOUS,
MULTIFUNCTIONAL AGRICULTURE AND THE HUNGARIAN
DEVELOPMENT POLICY ...

180
Gheorghe Crian Autoritatea Naional pentru Cercetare tiinific,
Biroul Regional Vest Timioara - ROMNIA I SPAIUL
ADMINISTRATIV EUROPEAN .

189
Gheorghe Crian*, Lia Ioana Crian** *Autoritatea Naional pentru
Cercetare tiinific, Biroul Regional Vest Timioara - CAPACITATEA
ADMINISTRATIV I FINANCIAR A COMUNITILOR
LOCALE PREMIS PENTRU ACCESAREA FONDURILOR
STRUCTURALE ...

199
Ioana Duca, Rodica Gherghina Universitatea Titu Maiorescu Bucureti,
Facultatea de tiine Economice - IMPORTANA IMPLEMENTRII
UNOR STANDARDE NALTE DE GUVERNAN CORPORATIV
- DOVEZI EMPIRICE ..

208
Cornel Somean, Alexandra Rou Vasile Goldis West University
Arad, Romania - SMEs ROMANIAN DEVELOPING TRENDS IN
THE CONTEXT OF GLOBALIZATION AND EUROPEAN
INTEGRATION

219
Florina Rdua Danciu, Dumitru Cotle Universitatea de Vest din
Timioara, Bv. Vasile Prvan, 4, Timioara - ROLUL INFORMAIEI
CONTABILE N EVALUAREA RISCULUI LA CREDITARE PRIN
ANALIZA INDICATORILOR DE PERFORMAN ....

227
Florina Rdua Danciu, Dumitru Cotle Universitatea de Vest din


5
Timioara, Bv. Vasile Prvan, 4, Timioara - IMPORTANA
INFORMAIEI CONTABILE N EVALUAREA RISCULUI LA
CREDITARE PRIN ANALIZA LICHIDITII I A STRUCTURII
CAPITALULUI .

239
Aurelia tefnescu, Eugeniu urlea, Viorel Dumitru Academia de Studii
Economice Bucureti - GRANIE CONCEPTUALE PRIVIND
AUDITUL PUBLIC INTERN ...

251
Lazr Paula, Vu Mariana Academia de Studii Economice din
Bucureti - IMPACTUL REGLEMENTRILOR FISCALE ASUPRA
MEDIULUI DE AFACERI EUROPEAN I MONDIAL

262
Viktoria Dolinsk, Veronika Balov Ekonomick fakulta UMB,
Tajovskho 10, Bansk Bystrica, Slovakia - EDUCATION AS DE-
ETHNIZED AREA

271
Ionica Holban (Oncioiu) Alexandru Ioan Cuza University of Iai and
ASE Bucharest - THE EUROPEAN UNIQUE MARKET AND
GLOBALIZATION A NEW PROVOCATION FOR THE
ROMANIAN ECONOMY ...

276
Ion Imbrescu*, Daciana Ienaga* Mirel Petru Boldici**, Ilie Bbi***,
*Universitatea de Vest, Timisoara, ** I.N.A.Centrul Regional
Timisoara, ***Universitatea de Vest ,,V.Goldis din Arad - FACTORII
CULTURALI I MOBILITATEA FOREI DE MUNC. CAZUL
UNIUNII EUROPENE ..

280
ubica vantnerov, Monika Makanov Faculty of Economics, Matej
Bel University, Bansk Bystrica, Slovakia - FACTORS DETERMINED
THE MUNICIPAL ECONOMY IN SLOVAKIA

291
Florin Boa Avram. Babe-Bolyai University Cluj Napoca -
ABORDRI CONCEPTUALE PRIVIND SITUAIILE FINANCIARE
I UTILITATEA ACESTORA N REFLECIA IMAGINII FIDELE

301
Cristina Boa-Avram Babe-Bolyai University - ORGANISMELE
PROFESIONALE ALE AUDITULUI INTERN N ROMNIA I
ROLUL ACESTORA N PREGTIREA PROFESIONAL A
AUDITORILOR INTERNI ...

311
Cristina Boa-Avram Babe-Bolyai University - AUDITUL INTERN
AL SOCIETILOR COMERCIALE AEZAT N RAPORT CU
AUDITUL PUBLIC INTERN ..

320
Dorel Mate*, Eugenia Iancu**, Ileana Cosma***, *West University
Timioara, **Stefan cel Mare University Suceava, ***Vasile
Goldis University Arad - METHODS OF ANALYZING
PERFORMANCE OF COMPANIES IN ACCOUNTING AND
ARTIFICIAL INTELLIGENCE ...

331
Imre Gurz, Istvn Molnr Tessedik Smuel University College, Faculty
for Economics, Bkscsaba Bajza, Hungary - SOME ASPECTS OF
THE RURAL DEVELOPMENT IN THE SMALL REGIONS OF THE


6
SOUTH-EAST PART OF THE GREAT HUNGARIAN PLAIN 339
Domenico Raguseo*, Jan Sebo**, *Department of Public Economics,
Economics Faculty of Matej Bel University, Tajovskeho 10, Banska
Bystrica, Slovakia, **Department of Public Economics, Economics
Faculty of Matej Bel University, Tajovskeho 10, Banska Bystrica,
Slovakia - FISCAL POLICY COOPERATION IN EMU:
LITERATURE REVIEW ..

346
Vichentie Maniov* Nicolae Boe**, *Universitatea de Vest Vasile
Goldi Arad, **NEFERPROD SRL Timioara - STRATEGIA FIRMEI
N ECONOMIA GLOBAL

357
Stanislav Kolota, Ivan Sok, Filip Flaka, Mrio Hoala Ekonomick
Fakulta Univerzity Mateja Bela, Tajovskho 10, 975 90 Bansk
Bystrica, Slovakia - ANALYSIS OF P GROUP NETWORK
ACCORDING CHOSEN FIELDS OF NEW ECONOMIC
GEOGRAPHY AND THEORY OF LEARNING REGIONS .

366
Lajos Kteles, Katalin Rozsnyai, Tessedik Smuel College, School of
Healthcare Studies, Gyula, Hungary - SOME CORRELATIONS
BETWEEN LOCAL COMMUNITIES AND AREA DEVELOPMENT
....................................................................................................................

377
Veronika Balov*, Miriam Martinkoviov**, * Faculty of
Economics, Matej Bel University, Slovak Republic - EDUCATION AS
A FORM OF PROFESSIONALIZATION IN THE CONDITIONS OF
PUBLIC ADMINISTRATION .

383
Miroslav koda University of Matej Bel, Faculty of Economics,
Department of Finance and Accounting, Slovakia - CONSTRUCTION
CONTRACT REVENUE RECOGNITION ..

391
Elena Cerasela Sptariu, Nicoleta Asalo, Cristina Mihaela Grozea,
Ovidius University of Constana - CHARACTERISTICS REGARDING
PRODUCTION COSTS DIAGNOSTIC ...

405
Elena Cerasela Sptariu, Nicoleta Asalo, Cristina Mihaela Grozea
Faculty of Economic Science, Ovidius

University, Constana -
ASPECTS CONCERNING THE FINANCING OF ROMANIAN
ECONOMY THROUGH STRUCTURAL INSTRUMENTS ..

415
Boros rpd Tessedik Smuel College, Faculty of Economics,
Bkscsaba - ORGANIZAII NONPROFIT N UNGARIA ...

425
Carmen Bbi West University of Timioara, Faculty for Economics
and Business Administration, Timioara - ROLUL INOVRII N
MODIFICAREA ARHITECTURII PRODUSELOR TURISTICE ..

432
Imbrescu Carmen-Mihaela Universitatea de Vest Timioara -
FUZIUNEA SOCIETILOR COMERCIALE. O ABORDAREA
JURIDIC I CONTABIL

442
Imbrescu Carmen-Mihaela Universitatea de Vest Timioara -
LICHIDAREA SOCIETILOR COMERCIALE I INFLUENA


7
ACESTEIA ASUPRA APLICRII PRINCIPIILOR CONTABILE 455
Laura Giurc Vasilescu University of Craiova, Faculty of Economy and
Business Administration, Craiova, Romania - CORPORATE RISK
MANAGEMENT - INFLUENCE FACTORS AND TRENDS

469
Marin Burtic*, Gheorghe Vrlan**, Simona Sabou***, *Universitatea
Vasile Goldi Arad, Facultatea de tiine Economice, **Universitatea
de Vest Timioara, Facultatea de tiine Economice, ***Universitatea
de Nord Baia Mare - METODE ALE MANAGEMENTULUI
ADMINISTRAIEI PUBLICE I CARACTERISTICILE UTILIZRII
ACESTORA ..

477
Marin Burtica, Viorel Pop Universitatea de Vest Vasile Goldi Arad,
Romnia - CALITATE-PRODUCTIVITATE-COMPETITIVITATE
FACTORI ESENTIALI DE CRESTERE A PERFORMANTEI
ECONOMICE ...

485
Rodica Teodora Biri*, Vera Kozakova**, *Western University Vasile
Goldi Arad, Romania, **University Tomase Bati, Zlin, Czech
Republic - DIE BESCHWERDE - DIE REKLAMATION
INNERHALB EINES GESCHFTSABLAUFS ..

492
Iveta Kontrikova PhD, Mria Pomffyov PhD Matej Bel University
Poprad, Slovakia - DIE SPRACHE IN EINEM DEUTSCHEN
GESCHFTSBRIEF .................................................................................

500
Petru Aurel Darau Vasile Goldis Western University Arad - THE
MANAGEMENT AND FOOD SAFETY ON WORLD LEVEL .

505
Sabin Iliei, Universitatea de Vest Vasile Goldi Arad - POLITICA
ECONOMIC COMPONENT DE BAZ A STRATEGIEI
GENERALE A NTREPRINDERII ..

509
Mircea Teodoru Universitatea de Vest Vasile Goldi, Filiala Satu
Mare - CONSIDERENTE PRIVIND FORMAREA LIBER A
PREURILOR CU RIDICATA I AMNUNTUL .

519
tibli Florin - AKTUALITT WISSENSORIENTIERTEN
MANAGEMENTS IN ORGANIZATIONEN ..

526
Felicia Sabou Universitatea de Vest Vasile Goldi Arad - METODE
DE STABILIRE A PREURILOR N NTREPRINDERILE MICI I
MIJLOCII ..

532
Felicia Sabou Universitatea de Vest Vasile Goldi Arad -
CONSIDERAII PRIVIND IMPORTANA COSTULUI
SUBACTIVITII N CALCULAIA COSTURILOR ..

540
Dorel Ursu Universitatea de Vest Vasile Goldi Arad - AMBIII I
ATEPTRI PE PIAA FOREI DE MUNC DIN ROMNIA
PACHETELE SALARIALE .

545
Ivnu Radu Cristian Universitatea din Craiova - MANAGEMENTUL
CALITII N TRATAMENTE TERMICE

551
Ivnu Radu Cristian Universitatea din Craiova -


8
PARTICULARITILE PROCESULUI DE DEZVOLTARE
ORGANIZAIONAL N CADRUL IMM-URILOR ............................

559
Ioan Szabo Alexandru Universitatea de Vest Vasile Goldi Arad -
EVALUAREA RISCURILOR N ACTIVITATEA DE AUDIT
EFECTUAT DE CURTEA DE CONTURI A ROMNIEI ..

569
Ioan Szabo Alexandru Universitatea de Vest Vasile Goldi Arad -
ASPECTE PRIVIND PROCESUL BUGETAR LA NIVELUL
UNIUNII EUROPENE ..

576


9
Index de autori

Anghelina Andrei - 111
Ardelean Dorina - 69
rpd Boros - 425
Asalo Nicoleta - 415
Balov Veronika - 383
Bbi Carmen - 432
Bbi Ilie - 280
Biri Rodica Teodora - 492
Boe Nicolae - 357
Boldici Mirel Petru - 280
Borzn Anita - 43
Boa Florin - 301
Boa-Avram Cristina - 311, 320
Burtic Marin - 477, 485
Corneliu Maior - 53
Cosma Ileana - 331
Cotle Dumitru - 227, 239
Crian Gheorghe - 189
Crian Lia Ioana - 189
Cuzman Ioan - 92
Danciu Florina Rdua - 227, 239
Darau Petru Aurel - 505
Duca Ioana - 209
Dumescu Florin - 58
Dumitru Viorel - 251
Elexov Gabriela - 1
Frca Pavel - 92, 150
Flaka Filip - 366
Gherghina Rodica - 209
Grozea Cristina Mihaela - 415
Gurz Imre - 339
Haiduc Cristian - 111
Holban (Oncioiu) Ionica - 276
Hoala Mrio - 366
Iancu Eugenia - 331
Ienaga Daciana - 280
Iliei Sabin - 509


10
Imbrescu Carmen-Mihaela - 442, 455
Imbrescu Ion - 280
Iovan Marian - 26
Ivnu Radu Cristian - 551, 559
Kolota Stanislav - 366
Kontrikova Iveta - 500
Kteles Lajos - 377
Kozakova Vera - 492
Koiak Radoslav - 160
Koiak Radoslav - 1
Lazr Paula 262
Makanov Monika 291
Makanov Monika - 1
Manae Daniel - 92, 105
Maniov Vichentie - 357
Martinkoviov Miriam - 383
Mate Dorel - 331
Mth Ilona - 83
Moleriu Radu - 150
Molnr Istvn - 339
Niu Adrian - 120, 137
Petroviov Janka - 171
Pomffyov Mria - 500
Pop Viorel - 485
Popa Daniela - 69
Raguseo Domenico - 346
Rozsnyai Katalin - 377
Sabou Felicia - 532, 540
Sabou Simona - 477
Sndor Simon - 180
Sebo Jan - 346
koda Miroslav - 391
ofrancov Katarna - 160
ofrancov Katarna - 1
Sok Ivan - 366
Sptariu Elena Cerasela - 415
vantnerov ubica - 291
vantnerov ubica - 1
Szabo Ioan Alexandru - 569, 576


11
tefnescu Aurelia - 251
tibli Florin - 526
Teodoru Mircea - 519
urlea Eugeniu - 251
Uramov Mria - 1
Ursu Dorel - 545
Ursu Marian F. - 14
Vrlan Gheorghe - 477
Vasilescu Laura Giurc - 469
Vu Mariana - 262


12
QUANTIFICATION OF REGIONAL DISPARITIES IN
SLOVAKIA FROM ASPECT OF GDP PER CAPITA

Radoslav Koiak, Katarna ofrancov, Mria Uramov, ubica
vantnerov, Monika Makanov, Gabriela Elexov
Matej Bel University, Faculty of Economics, Department of regional development and
public administration, Department of Economy and Human Sciences, Centre for Research
and Development, Tajovskho 10, 975 90
Bansk Bystrica, Slovakia
Tel.: +421 (0)48 4462015, +421(0)48 4462017, +421(0)48 4462121, +421(0)48 4462140,
+421(0)48 4462177, +421(0)48 4152789,
radoslav.koziak@umb.sk, katarina.sofrancova@umb.sk, maria.uramova@umb.sk,
lubica.svantnerova@umb.sk, monika.makanova@umb.sk, gabriela.elexova@umb.sk

Abstract
One of the cardinal conditions of successful regional policy and its effective
implementation in particular economic environment is knowledge of objective territory, i.e.
region, its features, problems, strengths and weaknesses, opportunities and threats. Besides
it is important to set some rules according to which the regional policy will be realized.
Rules of regional policy are based on indicators, which should have the highest expressing
ability and which enable to compare the regions each other or to compare particular
territories in different time periods. Fair and undiscriminating principles of regional policy
redound not only to its effective implementation, but also to reduction of regional
disparities, what is the main aim of regional policy of the European Union, in which the
Slovak republic has been a full member since 1May 2004.
This paper analyzes regional disparities in the Slovak republic at NUTS 3 level,
i.e. at level of regions from aspect of regional gross domestic product per capita in the time
period of 1995 2008. Disparities within this indicator have deepening tendency and we
have not noticed the change of this tendency yet. Contrariwise we assume that the
deepening tendency of regional disparities will continue not only in development of GDP
per capita.
Key words: regional disparities, regional policy, region NUTS 3, European
Union, Slovak republic, gross domestic product per capita.

Introduction
Slovakia is characterized by significant regional disparities among
particular regions at NUTS 2, as well as at NUTS 3 level. Disparities are given
geographically, historically, culturally, by different economic development, ethnic
structure, cultural and administrative centers. This effect is influenced by external
cultural influences, by deliberate state interventions into regions (mainly before
1989), by rate of urbanization and industrialization. Significant disparities are in
demographic development of inhabitants, for example the north and the east of
Slovakia is typical with high population dynamics; on the other hand the south and


13
the south-west of territory have adverse dynamics. Significant disparities are in
education level, economic activity and social area, too. The instruments of
European regional policy (structural funds) are used for their elimination or
remission in the present. To the other instruments belong government grants and
support for foreign and home investors by new investments into production,
especially in regions with high level of unemployment.
The objective of EU regional policy is remission of disparities among the
levels of development of particular regions and remission of lag of less developed
regions. One of the basic principles of EU is a principle of solidarity according to
which the economically stronger regions support weaker regions. Similar situation
should be transferred from European at national as well as at Slovak level.
The last statistics confirm that phenomenon of rich or richer west and poor
east survives further in Slovakia. In the west of Slovakia it is often mentioned the
gold triangle Bratislava Nitra Trnava. For settlement structure in Slovakia is
typical high rate of settlement fragmentation (around 2 900 municipalities) of
which the small municipalities (till 1 000 inhabitants) create 67 % and in which
live 16 % of inhabitants. In rural settlements live 44 % of inhabitants. On the other
side there are the settlement centers, which play the role of developing poles. It
deals about medium-sized towns and capitals (above 50 thousand of inhabitants), in
which live almost 25 % of Slovak inhabitants. These centers support relations
between particular regions and provide the transfer of developing effects between
them.
Objective and methods
The main objective of this scientific paper is to confirm or to refuse a
statement that the regional disparities in Slovakia deepened from 1995 2004 from
aspect of gross domestic product per capita in current prices. For this purpose we
use the method of analysis and comparison of available statistic data and by them
adjusted indicators. The partial objective is an identification of development
tendency which fills the real statistic indicators from 1995 - 2004 and an
extrapolation of time series from 2005 2008.
For achievement of the main and partial objective we use the method of
analysis and synthesis, especially by statistic data processing, the method of
comparison, mainly by between-yearly comparison of development of indicators
and by identification of development tendency, mathematic and statistic methods
by numeric and graphic expression of development tendency and by prediction for
development of chosen indicators from 2005 2008, the method of abstraction
because it was necessary to abstract from many varied indicators which are used by
expression and measurement of regional disparities, especially in the European
Union as well as in Slovakia.
Results and Discussion
Regional disparities in the Slovak republic are characterized by
certain typical features which have persisted for a long time. Basically we
can state, that within the country exist two geographic lines which


14
characterize level and tendency of development. It is the line west east
whereby we can speak about rich (developed) west and poor (backward)
east. In the line north south we state a lag of the south part of Slovakia
after the north one, although it is possible to identify certain exceptions, i.e.
discrepancies from these global tendencies and lines.

Figure 1 NUTS 3 regions in the Slovak Republic

Source: Slovak investment and trade development agency (SARIO).

Interregional disparities in the Slovak republic are evident especially in
indicators of gross domestic product per capita, within the rate of (un)employment,
inflows of foreign direct investments as well as in the area of wage development. It
is important to say that disparities have created for a long time; they have several
economic and non-economic reasons. It will be difficult to reduce or to eliminate
created disparities and it will require a long-term conceptual approach.
Reasons of interregional disparities are various, heterogeneous, always
specific for concrete territory and their identification and follow elimination is very
difficult. For this reason one ideal and generally applicable receipt for elimination
of disparities does not exist. Contrariwise it is necessary to appreciate which
factors are determining for lag of a region, to eliminate them and consequently to
initiate the economic growth and development in the territory with the use of
suitable motivation.
In this scientific paper we analyzed state and development of gross
domestic product per capita in current prices at NUTS 3 level in the Slovak
republic from 1995 2004. At the same time we quantified a prediction for
development of this indicator from 2005 2008 with the use of relevant statistic


15
methods. In addition we expressed a percentage development of regional
disparities in comparison Bratislava region (economically most developed) and
Preov region (economically least developed) as well as in comparison of Preov
region and the Slovak average.

1. Regional gross domestic product per capita in absolute and relative
expression
The basis for an analysis of the state and development of regional
disparities in the Slovak republic at NUTS 3 level are statistic data about regional
gross domestic product per capita in current prices. These statistic data were
available during the writing of this paper only for years 1995 2004. Data for 2004
are preliminary, improved basically of EUROSTAT calculations. In table 1 we
present the regional gross domestic product per capita in the Slovak republic from
1995 2004.

Table 1 Regional GDP per capita in the Slovak republic from 1995 2004
(in current prices in SKK)
Region/Yea
r 1995 1996 1997 1998 1999 2000 2001 2002 2003
2004
*
Bratislava
region
230
005
257
642
290
998
319
787
344
019
383
275
429
967
476
248
516
797
573
976
Trnava
region
121
325
133
637
145
028
154
178
167
429
185
023
189
463
203
990
234
165
258
387
Trenn
region
102
467
114
860
124
156
135
126
146
895
161
330
174
531
187
357
203
749
230
330
Nitra
region
94
182
104
862
114
325
123
741
137
734
153
298
158
827
171
629
194
454
218
232
ilina
region
88
732
99
618
1104
20
120
470
128
415
141
609
153
812
165
759
179
534
204
952
B. Bystrica
region
90
585
101
082
112
171
1225
22
130
626
144
403
158
796
177
424
192
406
209
525
Preov
region
70
310
77
915
85
374
91
012
96
193
105
109
113
942
126
768
135
992
152
786
Koice
region
94
509
107
788
119
308
132
781
142
473
154
936
174
534
186
908
199
614
224
265
SR together
892
115
997
404
1
101
780
1
199
617
1
293
784
1
428
983
1
553
872
1
696
083
1
856
711
2
072
453

Source: http://www.statistics.sk/webdata/ks/reghdp/rhdp_obyv.htm, self-
processing.
Note: * preliminary data, improved basically of EUROSTAT calculation.


16

Ten year development of regional gross domestic product per capita in
current prices, which we present in the table 1, documents and proves consecutive,
continual growth of value of this indicator in all regions during the whole analyzed
period. Original situation as well as between-yearly dynamics of GDP-growth in
particular NUTS 3 regions is strongly differentiated. Uncompetitive dominancy of
Bratislava region during analyzed period is clear from graph 1, too. Disparities
between the economically strongest and weakest region doubled from 1995 to
2004. Trnava region, Trenn region and Koice region are at approximately same
level in analyzed period, but with significant lag after Bratislava region. Preov
region is permanently at least economically efficient region. It lags not only after
Bratislava region, but also after other Slovak regions as well as the Slovak average.
Graphic interpretation of statistic data is presented in graph 1.

Graph 1 Interpretation of development of regional GDP per capita from 1995
2004, prediction for 2005 and 2008 (in current prices in SKK)

y = 1693,5x
2
- 7E+06x + 7E+09
y = 508,25x
2
- 2E+06x + 2E+09
50 000
150 000
250 000
350 000
450 000
550 000
650 000
750 000
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
Year
R
e
g
i
o
n
a
l

G
D
P

p
e
r

c
a
p
i
t
a

i
n

S
K
K
Bratislava region
Trnava region
Trenn region
Nitra region
ilina region
B.Bystrica region
Preov region
Koice region

processing.
Note: * preliminary data in 2004, improved basically of EUROSTAT calculation,
prediction for 2005 and 2008 by regression analysis.

Graphical interpretation of development of regional gross domestic product
per capita proves a continual growth of this indicator, but also a continual
deepening of economic efficiency in particular NUTS 3 regions. Following the


17
regression analysis by equations written in the graph we identified development
tendency of indicator in 1995 2004 and realized extrapolation for 2005 2008.
General development and its prediction for four years prove a tendency to
deepening of regional disparities from aspect of regional GDP per capita expressed
in current prices.
Apart from absolute expression of indicator we calculated regional statistic
data to total gross domestic product per capita in the Slovak republic and expressed
relative share of economic efficiency in regions on total efficiency of Slovakia. As
well as by absolute expression the time period of analysis is ten years. In graph 2
are interpreted not only the real statistic indicators, but also their prediction for
2005 2008.

Table 2 Relative regional GDP per capita in the Slovak republic from 1995
2004 (in %)

Region/
Year 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004*
Bratislava
region 25,8 25,8 26,4 26,7 26,6 26,8 27,7 28,1 27,8 27,7
Trnava
region 13,6 13,4 13,2 12,9 12,9 12,9 12,2 12,0 12,6 12,5
Trenn
region 11,5 11,5 11,3 11,3 11,4 11,3 11,2 11,0 11,0 11,1
Nitra
region 10,6 10,5 10,4 10,3 10,6 10,7 10,2 10,1 10,5 10,5
ilina
region 9,9 10,0 10,0 10,0 9,9 9,9 9,9 9,8 9,7 9,9
B.
Bystrica
region 10,2 10,1 10,2 10,2 10,1 10,1 10,2 10,5 10,4 10,1
Preov
region 7,9 7,8 7,7 7,6 7,4 7,4 7,3 7,5 7,3 7,4
Koice
region 10,6 10,8 10,8 11,1 11,0 10,8 11,2 11,0 10,8 10,8
SR
together 100,0 100,0 100,0 100,0 100,0 100,0 100,0 100,0 100,0 100,0

processing.

The share of particular NUTS 3 regions on total gross domestic product of
the Slovak republic is strongly differentiated and the hypothesis about deepening of
regional disparities is confirmed as well as by absolute expression. While


18
Bratislava region as the economically most efficient territory reaches in analyzed
period permanently more than 25 % share on total GDP per capita in economy, the
economically least region (Preov region) reaches only 7 or 8 %. Unlike the
absolute expression it is not able to state the continual growth of relative indicator,
but it is able to state the tendency to persistence or to medium deepening of
regional disparities from aspect of regional GDP per capita in current prices in
relative expression. Negative sign of development is a fact that while in Bratislava
region (with the exception of 2003 and 2004) relative share grows, in all other
NUTS 3 regions the value of relative indicator stagnates, eventually declines. This
statistic fact we consider to be especially important and negative for economy from
a long-term aspect.

Graph 2 Interpretation of development of relative regional GDP per capita
during 1995 2004, prediction for 2005 2008 (in %)

y = -0,0111x
2
+ 44,589x - 44811
y = 0,01x
2
- 40,198x + 40258
7,0
12,0
17,0
22,0
27,0
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
Year
R
e
g
i
o
n
a
l

G
D
P

p
e
r

c
a
p
i
t
a

i
n

%
Bratislava region
Trnava region
Trenn region
Nitra region
ilina region
B.Bystrica region
Preov region
Koice region

processing.
Note: preliminary data in 2004, improved basically of EUROSTAT calculation,

Graphic interpretation of statistic indicators (graph 2), as well as table 2,
show chasm not only between the economically most development region
(Bratislava region) and the most backward region (Preov region), but also the
significant disparity in comparison with all other regions. Following the
extrapolation by regression analysis it is able to expect continuing deepening of


19
disparities among analyzed territories according to actual tendency by unchanged
conditions, except of Trnava region which should to increase its share on total GDP
pre capita in the Slovak republic till 2008. In rest regions we assume medium
decreasing tendency of this indicator. Bratislava region will build up its position,
but not with so high dynamics of between-yearly change like till 2004.

2. Quantification of regional disparities and prediction of their development
till 2008
In the previous part we analyzed state and development of statistic
indicators. In the second part we aim at quantification of disparities from aspect of
regional gross domestic product per capita in current prices. Disparities we
quantified by duel approaches. At first we confronted mutual disparity between
Bratislava region, which we had chosen as the economically most developed region
and Preov region, which is the economically least efficient and backward region.
Consequently we compared the Slovak average with Preov region and we
calculated the level of interregional disparities in analyzed period 1995 2004.
Calculated values of mutual regional disparities are presented in tables 3 and 4.

Table 3 Quantification of state and development of regional disparities of
GDP per capita between Bratislava region, Preov region and the Slovak
average from 1995 2004 (in current prices in SKK)

Region/
Year 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004*
Bratislava
region
230
005
257
642
290
998
319
787
344
019
383
275
429
967
476
248
516
797
573
976
Preov
region
70
310
77
915
85
374
91
012
96
193
105
109
113
942
126
768
135
992
152
786
Slovakia
together
892
115
997
404
1
101
780
1
199
617
1
293
784
1
428
983
1
553
872
1
696
083
1
856
711
2 072
453
Difference
Bratislava-
Preov
159
695
179
727
205
624
228
775
247
826
278
166
316
025
349
480
380
805
421
190
Difference
Slovakia-
Preov
821
805
919
489
1
016
406
1
108
605
1
197
591
1
323
874
1
439
930
1
569
315
1
720
719
1 919
667

processing.


20
Following the available statistic data and calculations presented in table 3
we can state, that the regional disparities between Bratislava region and Preov
region in absolute expression in current prices grow continually. This fact is caused
especially by higher between-yearly dynamics of growth of GDP per capita in
Bratislava region and significantly lower value of between-yearly change of this
indicator in Preov region. Except of this fact we noticed the continual growth of
mutual difference between the Slovak average and Preov region, too. This fact is
in our opinion more important and it will have negative impact on development of
Slovak economy in the future.
Graphic interpretation of calculated indicators from table 3, as well as
prediction of development till 2008 is presented in graph 3.

Graph 3 Interpretation of state and development of regional disparities of
average from 1995 2004, prediction of development for 2005 2008 (in
current prices in SKK)

y = 5348,7x
2
- 2E+07x + 2E+10
y = 1185,2x
2
- 5E+06x + 5E+09
70 000
570 000
1 070 000
1 570 000
2 070 000
2 570 000
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
Year
R
e
g
i
o
n
a
l

d
i
s
p
a
r
i
t
i
e
s

G
D
P

p
e
r

c
a
p
i
t
a

i
n

S
K
K
Difference BA-PO
Difference SR-PO

processing.


21
Graph 3 interprets a mutual difference between the economically most
developed region (Bratislava region) and the economically least developed region
(Preov region) curve y=1185,2x
2
-5E+06x+5E+09. Basically the regression
equation we realized extrapolation of development of disparities till 2008. We
reaffirmed the tendency to deepening of disparities by unchanged conditions. The
second curve in graph illustrates a comparison and quantification of disparities
between the Slovak average and Preov region representing the most backward
territory. Also in this case we noticed deepening of disparities, whereby the mutual
difference will deepen till 2008 from 822 thousand SKK to 2.6 million SKK in
current prices by unchanged conditions according to regression equation illustrated
in the graph.
Disparities of regional gross domestic product per capita from 1995 2004
are expressed in percentage. As the basic period we chose year 1995 which
presents 100 %. This case for calculation of development of disparities has higher
expressing ability because it expresses the growth, stagnation, eventually decline of
analyzed indicator in percentage. Following the available statistic data and with the
use of mathematic and statistic calculations we determined percentage growth of
regional GDP per capita for analyzed ten years period listed in table 4.

Table 4 Relative expression of state and development of regional disparities of
average from 1995 2004 (in %)

Region/
Year 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004*
Difference
Bratislava-
Preov 100,0 112,5 128,8 143,3 155,2 174,2 197,9 218,8 238,5 263,7
Difference
Slovakia-
Preov 100,0 111,9 123,7 134,9 145,7 161,1 175,2 191,0 209,4 233,6

processing.
Note: * preliminary data, improved basically of EUROSTAT calculation, year
1995 = 100 %.

From aspect of comparison of Bratislava and Preov region it came to the
growth of regional disparity 2.6 times from 1995 2004; it means the level of
indicator reached 263.7 % in 2004. At the same time we calculated development of
indicator in relation to the Slovak average in percentage. In this case the regional
disparity increased only 2.3 times, it means the value of indicator reached 233.6


22
%. For higher transparency as well as for prediction of development into the future
we prepared graph 4 with the use of regression analysis.
Available statistic data we adjusted by trend line with the use of regression
equation and extrapolated the development till 2008. It is undisputed that it comes
to deepening of disparities from aspect of regional GDP per capita in time,
whereby this trend is more significant in relation of Bratislava and Preov region.
Regardless of comparison, graph 4 proves deepening differentiation of Slovak
regions and we assume that this negative tendency will continue in the future by
unchanged conditions.

Graph 4 Interpretation of relative expression of state and development of
regional disparities of GDP per capita between Bratislava region, Preov
region and the Slovak average from 1995 2004, prediction of development
for 2005 2008 (in %)

y = 0,7422x
2
- 2949,9x + 3E+06
y = 0,6509x
2
- 2588,5x + 3E+06
100
150
200
250
300
350
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
Year
R
e
l
a
t
i
v
e

e
x
p
r
e
s
s
i
o
n

o
f

r
e
g
i
o
n
a
l

d
i
s
p
a
r
i
t
i
e
s

d
e
v
e
l
o
p
m
e
n
t

i
n

%
Difference BA-PO
Difference SR-PO

processing.

Basic period - year 1995 presents in our analysis 100 %, i.e. basis towards
which we calculated development of indicator in next years. Regional disparity
between-yearly grows continually, whereby in 2008 we assume the achievement of
level of indicator around 375 % according to regression trend line, what means
almost four times deepening of regional disparity in relation Bratislava Preov
region. By comparison of the Slovak average and the economically least efficient
region (Preov region), we assume more than triple increasing of value of indicator


23
till 2008. According to regression trend equation the regional disparity should
deepen in comparison with 1995 to approximately 325 %.

Conclusion
Regional disparities are actual and serious problem in many economics not
only in the European Union. In the last years more, but still insufficient attention
has been paid to this problem. The Slovak republic is an example of country where
the regional disparities formed for a long time; they have a tendency to deepening
or stagnation despite of effort of national or European regional policy.
Expression and measurement of regional disparities is able to provide with
the use of many various, not only economic regional indicators. In the analysis we
concentrated our attention on development of gross domestic product per capita, in
which particular regions of the Slovak republic are significantly differentiated.
Following the statistic data, available from 1995 2004, we proved to
interpret the real development of regional disparities in the Slovak republic from
aspect of gross domestic product per capita in current prices with the use of
regression analysis and trend line. Consequently we realized a prediction of
development till 2008. By all available data, analyses and calculations we proved,
that in the Slovak republic come to deepening of regional disparities from aspect of
GDP per capita in current prices, whereby we state a persistence of this tendency
into the future by unchanged conditions. At the same time we state the inefficiency
or failure of regional policy of the European Union implemented in the Slovak
republic from pre-accession funds and structural funds as well as from the
Cohesion Fund.
Territorially balanced and sustainable development is an alternative which
the Slovak republic should choose in effort to dynamically increase the living
standard of its inhabitants and to approach to the highly-developed market (mixed)
economics. Regional policy and its effective implementation in practice is a key
instrument of state, public authorities and organizations as well as of regional and
local self-government. Help and support which the European Union offers to the
Slovak republic as well as to other member states in sphere of regional policy we
should to use at the most. It is the opportunity which many other countries do not
have even though they need it.

Literature
Holeov, H., 2003, Regionlna politika a trukturlne nstroje. Bratislava:
rad vldy SR a Slovensk obchodn a priemyseln komora, 2003. 48 s. ISBN 80-
969006-5-X.
Koiak, R., 2006, Ciele a nstroje regionlnej politiky Eurpskej nie na
programovacie obdobie 2007 2013. In Acta Academica Karviniensia. Slezsk
univerzita v Opav, Obchodn podnikatelsk fakulta v Karvin, 2006. Ronk
2/2006. s. 65 78. ISSN 1212-415X.


24
Koiak, R., vantnerov, ., 2007, Tendencie vvoja regionlnych dispart
v Slovenskej republike. In Zbornk z medzinrodnej vedeckej konferencie
ZVYOVN KONKURENCESCHOPNOSTI aneb Nov vzvy pro rozvoj region,
stt a mezinrodnch trh. Ostrava : Ekonomick fakulta, Vysok kola bansk.
2007. ISBN 978-80-248-1457-5.
Rajk, M., 1988, Regin a regionalizcia ako pojem a metda vedeckho
poznvania v geografii. Bratislava : Geografick stav SAV, 1988. 67 s. Bez
ISBN.
Skokan, K., 2003, Evropsk regionln politika v kontextu vstupu R do
Evropsk unie. Ostrava : Repronis, 2003. 114 s. ISBN 80-7329-023-5.
Uramov M., 2005, Socilno-ekonomick svislosti nezamestnanosti.
Studia oeconomica 24. Bansk Bystrica: Ekonomick fakulta Univerzity Mateja
Bela, 2005. ISBN 80-8083-057-6.
http://www.nbs.sk/> [15. Aug. 2007].
http://www.statistics.sk/webdata/ks/reghdp/rhdp_obyv.htm> [2. Jan. 2008].
http://www.sario.sk> [17. Okt. 2007].


25
SHAPESHIFTING TV: OPPORTUNITIES OPENED BY
NEW FORMS OF INTERACTIVE TIME-BASED VISUAL
MEDIA

Marian F. Ursu
Narrative and Interactive Media, Department of Computing
Goldsmiths, University of London, London, SE14 6NW, UK
m.ursu@gold.ac.uk +44 (0)20 7919 7073

Abstract
Analogue broadcasting used to be the main method of delivering time-based visual
media (recorded moving image). All of the EU15 countries had a more or less complete
coverage of analogue TV in 2003 i.e. it existed in almost each household. This form of
media is immovable and therefore can only be consumed. Games, the internet and digital
TV have changed our perception of time-based visual media, and have opened new
opportunities for its exploitation, at the same time. We, the consumers, expect to be able to
interact with it. This paper presents the results of one major European initiative, the FP6
NM2 project, which developed a new form of interactive media dubbed ShapeShifting
Media. The main focus of this endeavour was television, hence the focus of this paper on
ShapeShifting TV. This new form of media is expected to generate new business models and
exploitation opportunities. The focus of the paper is on the new form of media itself, but the
expectation is that it will implicitly suggest exploitation opportunities to a business
audience.
Keywords: television, interactive television, ShapeShifting television, interactive
narratives

Introduction and context
Not long ago, analogue television had supremacy in time based media
distribution. A statistic from 2003 (see Fig.1), showed that almost each household
of the EU15 countries could receive analogue television.


26
Penetration of analogue TV in EU
0,0%
20,0%
40,0%
60,0%
80,0%
100,0%
120,0%
A
u
s
t
r
ia
B
e
lg
iu
m
D
e
n
m
a
r
k
F
in
la
n
d
F
r
a
n
c
e
G
e
r
m
a
n
y
G
r
e
e
c
e
I
r
e
la
n
d
I
ta
ly
L
u
x
e
m
b
o
u
r
g
N
e
th
e
r
la
n
d
s
P
o
r
t
u
g
a
l
S
p
a
in
S
w
e
d
e
n
U
K
Terrestrial
Cable
Satellite

Average time spend on media
0
0,5
1
1,5
2
2,5
3
TV Radio Internet Newspaper Magazines
h
o
u
r
s

p
e
r

d
a
y

Fig.1 Supremacy of analogue TV in the EU15 countries; source EC 2003 and
(Brown 2003).

However, this situation is shifting. Digital television and the internet are
fundamentally changing the time-based visual media markets (Leurdijk, 2007).
There are many aspects pertaining to this change, but, importantly for the aspect
presented in this paper is the fact that consumers expect to interact with the
presented media. The EU FP6 project NM2: New Millennium, New Media
(web#1) took the challenge of developing new forms of interactive media, focusing
on interactive TV genres. This choice was motivated by the, then, increasing
penetration of both digital TV and broadband internet, the latter being able to
deliver TV content online, These trends are illustrated in Figures 2 and 3.


27
Penetration of digital TV in EU
0%
10%
20%
30%
40%
50%
60%
A
u
s
t
r
ia
B
e
lg
iu
m
D
e
n
m
a
r
k
F
in
la
n
d
F
r
a
n
c
e
G
e
r
m
a
n
y
G
r
e
e
c
e
I
r
e
la
n
d
I
ta
ly
L
u
x
e
m
b
o
u
r
g
N
e
th
e
r
la
n
d
s
P
o
r
t
u
g
a
l
S
p
a
in
S
w
e
d
e
n
U
K
Terrestrial
Cable
Satellite
Forecast of DTV penetration in Europe
0%
10%
20%
30%
40%
50%
60%
70%
80%
2003 2004 2005 2006 2007 2008 2009

Fig. 2. Digital TV in 2003 in EU15 and forecast until 2009; sources EC2003 and
ACTeN 2004.


28
Penetration of broadband Internet in EU
0%
5%
10%
15%
20%
25%
30%
35%
A
u
s
t
r
ia
B
e
lg
iu
m
D
e
n
m
a
r
k
F
in
la
n
d
F
r
a
n
c
e
G
e
r
m
a
n
y
G
r
e
e
c
e
I
r
e
la
n
d
I
ta
ly
L
u
x
e
m
b
o
u
r
g
N
e
th
e
r
la
n
d
s
P
o
r
t
u
g
a
l
S
p
a
in
S
w
e
d
e
n
U
K
Development of online households and broadband
households in Western Europe
0%
10%
20%
30%
40%
50%
60%
2002 2003 2004 2005 2006 2007
Online
Broadband

Fig. 3. Broadband internet in 2003 in EU15 and forecast until 2007; sources
EC2003 and ACTeN 2004.

Interactive TV (iTV), too, had existed for a number of years. Jensen (2005)
presented its main trends and concluded that the current tendency is towards simple
technological solutions whose feasibility and cost effectiveness are easy to asses. In
current iTV, active viewers can be given options to choose different angles or
points of view from which to follow events, or to require supplementary
information. This is realised as a choice from a number of streams delivered in
parallel. Brute force multi-stream delivery, possibly coupled with mass-storage, is
employed to give the appearance of adaptive narratives. Viewers perceive them as
adapting, but in fact they are all pre-prepared and non-variable. Hence, from the
point if view of the narration or the storytelling, this can be called shallow or even
pseudo interactivity the story has limited scope for response to interaction and the
pre-prepared streams are not themselves interactive. Viewers may also be able to
choose when to watch, and then pause, rewind and fast forward through the chosen
programme, in the time-shifted television paradigm, but this, too, is shallow
interactivity. In all these instances the programmes are made from a number of
linearly pre-edited streams, and the active users merely select between them or


29
navigate through them forwards and backwards. More details on the types of iTV
can be found in (Ursu et al, 2007a).
NM2 undertook a greater challenge regarding iTV, namely the
development of truly interactive programmes i.e. programmes which respond in
real time to input from active viewers (and, therefore, are automatically edited in
real time) (Williams et al., 2006). This new form of media was dubbed
ShapeShifting TV. ShapeShifting TV denotes interactive screen media narratives,
made with pre-recorded material, which have the ability to unfold differently, to
adapt themselves on the fly (in real time) as response to the interaction from the
active viewers. ShapeShifting TV connects narrativity with interactivity. There is
the view (refer, for example, to Roger Ebert) that the freedom offered by
interactivity and the coherence demanded by serious narratives are inherently
opposed. Yet, taking as reference oral storytelling, in which the narrator adapts the
story in response to reactions from listeners, ShapeShifting TV promotes the idea
that narrativity and interactivity are not inherently opposed, but, on the contrary,
that, given appropriate technological support, interactivity could add strength to
storytelling (Ursu et al, 2007b).
In ShapeShifting TV interactivity happens within. ShapeShifting
programmes could lead to different experiences depending on the active viewers
interaction. The interaction forms aimed at by the ShapeShifting paradigm could be
denoted as deep and target to enhance
the quality and conciseness of the received information
the programmes entertainment and engagement value
the means of communicating with others
the economy of authoring personalised programmes
The first criterion is relevant mainly to news and documentaries and
subsumes the provision of support for exploration of issues at different levels of
depth, for reiterations and explanations, for enquiring about points of view and,
more pragmatically, for the realisation of programmes of user specified durations.
It could be relevant to other genres as well, such as to serial drama for instance, in
the automatic generation of personalised extracts and catching up episodes. The
entertainment and engagement value of the programmes may be enhanced in
dramatic productions, for example by allowing engagers to direct the narration
through time and space, to follow the characters actions or inner thoughts, to
follow the development of certain events, and even to influence the plot.
Conversations between engagers may happen in various modes. Indirectly, through
the delivery to a community of active viewers of one narration that is based on
their aggregated input. Directly, by supporting the inclusion of user generated
content, or the annotation by the active viewers of the received content. The
ShapeShifting paradigm is an attractive proposition to producers as well, in aspects
such as use of footage which otherwise (in a linear production) would be lost, reuse
and repurpose of existing content, the employment of user generated content, and
the automatic extraction and employment of programme statistics. As a side effect,


30
there is also a potential employment of the ShapeShifting paradigm to a less
ambitious aim, namely in supporting the exploration of alternatives in the
generation of one or many linear programmes.
NM2 has created the proof of concept for ShapeShifting TV. It has
developed the prototypical technology for developing and delivering ShapeShifting
TV productions and has validated this through a number of productions in different
genres, one of which, Accidental Lovers (Tuomola et al, 2006/2007), was
broadcast on Channel 1 of YLE (the Finnish National Broadcasting Company) in
December 2006 and January 2007. Now, the concept is being further investigated,
among others, by BBC (UK) and SVT (Sweden). The expectation is that
ShapeShifting TV will provide new and required forms of media interaction for the
wide public and new and effective exploitation opportunities for media creators.
The remainder of the paper presents a number of ShapeShifting TV
productions and discusses the opportunities and challenges this new form of media
bred.
Shapeshifting TV
Generalities
Linear, non-interactive TV tells one story in one way; a story-world is
narrated as a linear sequence of events. The choice of the events and the order in
which they are juxtaposed is left entirely to the creators, but they are always
linearly arranged. For example for a dramatic production, the scriptwriter creates
the script with a linear narration in mind events are recounted in a sequence, even
if they jump in time and space in the story-world. The director, subsequently,
imagines how the story could be represented visually and, even if he/she
experiments with alternatives, the thinking is focused on creating a linear sequence
of scenes. Finally, the editor, whilst ensuring that the juxtaposed clips tell the story
well, both in terms of plot and aesthetics, may also rearrange the clips, but still with
the linear story in mind. These processes writing, directing, shooting, and editing
raise challenges with each production, and on auspicious occasions they bring
about innovation.
In interactive TV narratives, the story-world does not have to be
linearelised. More than one facets of the same story-world could be told by the
same TV programme. Instead of being the passive recipient of an account of the
story the viewer, or, better called, the engager can explore the story-world. The
challenge for creators, in this context, is about how to craft an explorable TV
programme such that their explorations thereof results in narrative threads of the
same quality as if they were told directly by the creators themselves. Note the use
of the term exploration. Interactivity is not restricted, for example, to making a
choice between two possible outcomes (such as to fall in love or not), as initial
work in interactive narratives in the form of branching stories was (wrongly) taken
to suggest. ShapeShifting storytelling is not linear storytelling with interaction; it is
a new form of expression and consumption.
Exploring a story world may be regarded as having a one to one


31
conversation with the media. However, this is not the only possibility of
interaction; through ShapeShifting TV people may converse with each other. The
cardinality of the relationship is one interactive screen media object to many
engagers or consumers. We could speculate that interactions between the media
objects themselves may also be possible, but, as yet, such experiments have not
been carried out in ShapeShifting TV.
The exploration of a story-world is achieved through the interaction means
provided by the production itself. For genres such as news and documentaries,
interaction could refer to aspects such as the relevance (am I interested in this
news item?), accuracy and trust (is this correct?), and conciseness of the
information, to the discovery of new interpretations, and to the ability of
contributing with input and engaging in conversations with others. For example, a
documentary could allow the exploration of issues in different levels of depth, the
request for explanations, the reiteration of certain aspects already presented, either
for enjoyment or for clarification, and the exploration of opposing or related
viewpoints. Further, engagers may be allowed to contribute with their own
recordings and commentaries. The same may be possible in news. Also, through
carefully constructed narrative structures, current news may be hooked to archived
material, thus opening up the possibility of new interpretations through emerging
but unplanned juxtapositions. In drama, taking as reference the Aristotelian
coordinates of plot as action, place and time, the interaction could refer to
movements through place and time, following different characters and/or events.
For example, in order to understand the reactions of a character, the engager may
be asked to be taken back in time or, alternatively, to a different location, to the
events that could provide an explanation. Once there, new aspects may be unveiled
which could incite the curiosity of the engager and generate other similar
questions. However, from any point reached in the story world, the narration
should always be able to resume and conclude.
The following subsection exemplifies a number of ShapeShifting TV
productions implemented in the NM2 project.
Productions
Accidental Lovers (AL) (Tuomola et al, 2006/2007) is a musical comedy
that explores a love relationship between an old cabaret singer, Julia, and a young
rock star, Roope (Fig. 4). It was broadcast in 12 screenings on TV1 of the Finnish
Broadcasting Company YLE between 28 December 2006 and 5 January 2007, and
it reached over half a million overall viewers (Finland has approximately 5.3
million people).


32
AL has a
cyclic structure
similar to, for
example,
Groundhog Day
(Ramis, 1993)
events are
recounted over and
over again, to
bring new
meanings to the
story. However, as
opposed to
Groundhog Day,
where the events
are hard coded in a linear structure, AL automatically constructs new narratives on
the basis of engager input.
Interaction in AL is carried out through unstructured SMS messages.
Active viewers are invited to send their thoughts regarding the developing drama
via texts. They determine the unfolding of the story though a keyword logic. AL is
thus a conversation between engagers and the dramatic production, but also, as an
inherent effect, between engagers themselves.
AL is configurable on two levels. On a micro level, there is an immediate
response to aggregated engager input which affects the nuances of the story, but
not the plot itself. For example, an issue that is captured from the engagers input
could be initiated for discussion between the protagonists. As a more subtle
interaction outcome, the atmosphere of the story could be affected by choosing
video clips and voiceovers of a mood corresponding to that extracted from the
engagers SMSs. On a macro-level, engagers can influence the plot. Cumulated
engager input determines the main events of the story. The micro level responses
are substantially more frequent than the macro level responses.
The productions statistics showed that engagers had taken the opportunity
to get involved in the themes presented in AL and the destinies of the fictional
characters, which is a very encouraging result for ShapeShifting TV (Saarinen et al,
2007).
MyNews&SportsMyWay (MNSMW) is an interactive news service
delivered over broadband which challenges the traditional top down presentation of
news and gives viewers the power to shape their own news (refer to Fig. 5 for a
snapshot). It aims to combine seamlessly recent news with archived material. The
active viewer is not in control only over when and what material to consume, but
also over how to consume it in each particular situation. MNSMW is a research

Fig. 4. Still from Accidental Lovers ( Crucible Studio,
UIAH, Finland)


33
prototype carried out in collaboration with SVT, the Public Service Swedish
Television.
The interaction modes include two basic functions: more and related.
They appear simple, but are quite challenging to express in narrative structures
which are completely independent of the actual content. The more function allows
the exploration of the selected issue in the desired level of depth; more complex
material can constantly be extracted from the archive (obviously, providing it
exists). The related function allows the exploration of an issue in breadth, yet
again, on the basis of the archived material. It allows viewers to engage with
different aspects of the context and to get a better understanding of the
complexities of
world events. This
interaction mode
has the potential of
generating new
interpretations
through the
juxtapositions that
emerged out of the
engagers
interactions.
MNSMW
had a successful
live trial at the
Swedish
Television
premises in
Malm, in May 2007,
which was attended by
SVT board members,
editors, and journalists.
The conclusion was that
interactive programmes
are seen to be a very
promising way forward
for TV news and sports.
Interactive
Village (IV) is a research
demonstrator of a
reconfigurable
documentary about
village life in Czech

Fig. 6. Still from Interactive Village
(University of Ulster, UK)


34
Republic (Fig. 6). IV aimed to escape the traditional models of the documentary,
film, portrait, programme, etc., and devise an interactive profile which
could be explored on different levels including observational, didactic and taking
an issue. The observational mode is essentially watch and listen. Interaction is
limited to choices of topic (e.g. place, event, and person) and depth/length of
presentation. The didactic mode includes commentaries in the narration, as
explanations provided by the anthropologist, or extra footage that brings more
details to the topic. The taking an issue mode is about attitudes expressed on a
number of subjects or issues. The material, representing scenes, interviews,
activities and commentaries, has been recorded in a forensic approach it was
gathered recognizing that its significance would be continuously redefined through
engager exploration; story potentials were recorded rather than definite
storylines.
The aforementioned exploration modes observational, didactic and
taking an issue are not explicitly presented in the interface. They emerge from
the use of the more basic interaction means, which allow engagers to increase and
decrease the level of detail of the presentation, to require more explanations on the
current topic in the form of voiceovers, and to respond to prompts presented in the
narration, such as cutaways that illustrate an interview. Such interactions happen
within a chosen topic and the narration flows seamlessly the appearance of a
continuous programme is preserved. Continuity between topics is not ensured.
The narrative space of IV would support well user generated content and
links to archives. For example, personal video diaries and images captured on
digital cameras could be incorporated dynamically into the production (Wright and
Cleary, 2006). They would undergo the same associative mechanisms as the
material captured professionally by the researchers. However, for this, the narrative
structures would have to denote media items entirely in terms of their
characteristics/metadata. This is one of the directions towards which IV may be
further developed.
Discussions and conclusion
ShapeShifting TV is a paradigm for interactive narratives, which extends
narrativity with interactivity, but not to the detriment of the quality of the
storytelling. Because the ShapeShifting narratives can adapt themselves in real
time to interaction from active viewers, we described them as denoting true or deep
interactivity. The meaning of these terms was defined in relation to the pseudo or
shallow interactivity of the great majority of the current iTV narrations. The
distinction between them is clearer from the point of view of their implementation,
than that of their behaviour (i.e. their manifestation for the active viewer):
ShapeShifting TV programmes are automatically edited at the time of their
delivery interaction happens within them whereas for most of the iTV
narratives interaction happens on the side or is implemented with multicast linearly
pre-edited strands.


35
The production examples suggest that narratives have different degrees of
complexity with regards to their ability to be interactive. Representative examples
include Accidental Lovers, broadcast by the Finish National Broadcasting
Company (YLE), and MyNews&SportMyWay, which undertook live trials at the
Swedish National Broadcasting Company (SVT). The success with which they
were received validates, it is believed, the ShapeShifting technology. NM2 is the
first to have developed a production and genre independent technology for
authoring and delivery of interactive narratives which was sufficiently powerful
and robust to be successfully employed in the production of complex interactive
TV programmes.
What does this all mean in terms of business opportunities? Content
creators have better means of expression which could generate more engaging
ways of presenting and consuming media for the active viewers. The efficiency of
these new modes of expression have not been thoroughly assessed, but what is
more or less evident is that consumers require this new form of interactive media.
ShapeShifting TV keeps the focus on professionally produced television
programmes. It maintains that good storytellers are needed to recount important
events, but the recounting should be interactive, in order to account for the varying
interests of the target audiences. Production is different for interactive programmes
and so is delivery. These offer new exploitation opportunities, but, at the same
time, new challenges. This paper presented a validated form of interactive TV
narratives as a pointer to the development of new business exploitation modes.
Acknowledgements
This work was carried out within the Integrated Project NM2: New
Millennium, New Media (IST-2003-004124) of the European Unions 6
th

Framework Programme. The author would like to thank particularly to Doug
Williams (BT, UK), Andra Luerdijk (TNO, Netherlands), Mika Tuomola (UIAH,
Helsinki, Finland), Inger Lindstedt (University of Malmo, Sweden) and Terrence
Wright (University of Ulster, UK) for their significant contributions to this paper.

Bibliography
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Domain?, Interactive TV: A Shared Experience; 5
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Springer, pp.86-9 web#1, www.ist-nm2.org.
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36
Saarinen L. E. , Nurminen M. J., M. L. Tuomola 2007, D3.7: Accidental
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2006/2007, Accidental Lovers (Sydn kierroksella), Crucible Studio, Helsinki
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Society, pp. 227232;
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Stevens T.S. Wyver, J. Zsombori, V. 2006, Shape Shifted TV: A Real Opportunity
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Conference Publication, pp. 401409;
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http://www.ist-nm2.org/publications/deliverables/deliverables.html


37
NORMELE CONCURENEI N FUNCIONAREA
PIEEI UNICE PRIN PRISMA TRATATELOR UNIUNII
EUROPENE

Marian Iovan
Universitatea de Vest Vasile Goldi Arad, Romnia, tel./ fax: 0257/284899,
miovan@uvvg.ro

Abstract
The author starts by presenting a brief history of the European politics in this field
of competition which is that of providing a fair, transparent and functional environment, in
view of strengthening the single market. He continues by analyzing the political principles
in the domain of competition through treaties regarding the European integration,
inclusively the Treaty of Lisabon. In a synthesis based experience of authorities
representing the Union, the author highlights the rules and content of the public policies
pursuing the agreement between enterprises and the concerned practices with monopolist
character; the abuse of the dominant position inside the common market; the antitrust
legislation; the policy regarding social welfare and the role of the state department in
economy; the importance of observing the financial laws and the view of the Member States
regarding competition.
The policy of the European authorities started decades ago by creating a
decisional network which involves not only international actors, but also Member States
public authorities - all interacting in an environment in which the principles of the
European Union Treaties will be applied taking into consideration the law of all national
systems. Such public politics is essential having a multinational character.
Key words: European integration, economy, competition, market, states.

nc n Memorandumul Jean Monnet, apoi n Tratatul de creare a
C.E.C.O., din 1951, i n Tratatul de la Roma, sunt stabilite direcii i principii de
aciune ale politicii n domeniul concurenei, tiut fiind faptul c ntreinerea unui
climat concurenial funcional reprezint o cerin fundamental a dezvoltrii
economiei de pia.
ntruct Piaa Comun a fost conceput ca o pia liber, iar n tratatele cu
privire la integrarea european, inclusiv n controversatul proiect de Constituie
European (Proiectul Tratatului pentru instituirea unei Constituii Europene (T.C.)
rmne un document controversat care intr n arhivele U.E.), s-a stabilit c unul dintre
obiectivele Uniunii const n aceea c Uniunea ofer cetenelor i cetenilor si
un spaiu de libertate, securitate i justiie, fr frontiere interne, precum i o pia
unic unde concurena este liber i nedistorsionat, asigurarea unei bune
funcionri a mecanismelor concureniale a fost i va rmne o condiie
indispensabil pentru promovarea eficienei economice, a calitii bunurilor i


38
serviciilor, a progresului tehnologic, a productivitii n ansamblu i a creterii
gradului de satisfacie a consumatorilor.
Concurena ar putea fi definit ca preocuparea pentru asigurarea
funcionrii corecte a regulilor jocului comercial att din punctul de vedere al
autoritilor publice, al agenilor economici, ct i al indivizilor (Wish R., 1989).
Astfel conceput, concurena desfurat pe o pia larg i extrem de complex,
cum este cea a Uniunii Europene, ndeplinete rolul de cel mai important principiu
organizaional al economiei de pia atrgnd numrul imens de ageni economici
i consumatori n aciunea de echilibrare a cererii cu oferta. Dar proiectul pieei
unice europene va rmne un model teoretic, ideal atta vreme ct n practicile
comerciale reale se mpletesc diferite tipuri de piee ale bunurilor, serviciilor,
capitalurilor, forei de munc, monetare etc. dependente de tradiiile naionale, de
particularitile regionale i locale. Pe aceste piee s-au manifestat diferite forme de
concuren imperfect (monopoluri, carteluri, oligopol, monopson etc.) combinate
ntre ele n diferite moduri, n funcie de loc i de timp; de asemenea, n paralel, s-
au produs incorectitudini atunci cnd agenii economici au practicat metode de
vnzare-cumprare aflate n discordan cu normele i reglementrile legale.
Dat fiind faptul c, pn n momentul crerii Comunitii Economice
Europene i pn la preaderarea la U.E., statele europene practicau n diferite
moduri politici protecioniste, de subvenionare a anumitor ramuri industriale, a
unor ntreprinderi considerate de interes naional, s-a impus necesitatea articulrii
unei politici n domeniul concurenei, prin care s se dezvolte un cadru
instituional, normativ n care instituiile europene abilitate, guvernele pot menine
i stimula concurena, pot preveni manifestrile distorsionante de concuren sau
pot combate comportamentele neloiale i incorecte ale participanilor la
mecanismele pieei (practicile anticoncureniale, abuzul de poziie dominant,
aranjamentele comerciale incorecte, ajutoarele de stat care pot altera concurena,
practicile concertate ntre agenii economici care pot elimina sau distorsiona
fluxurile comerciale etc.).
Raiunea principal a politicii n sfera concurenei o constituie adoptarea
acelor practici care s consolideze i s dezvolte mediul concurenial astfel nct s
fie atinse gradual obiective de felul urmtor:
Creterea calitii vieii consumatorilor datorit mbuntirii performanelor
economice, accesului la o diversitate mai mare de bunuri i servicii, reducerea
timpului de munc i creterea timpului liber etc.;
Protecia consumatorilor prin prevenirea i nlturarea efectelor duntoare ale
practicilor anticoncureniale;
Promovarea msurilor antimonopol, antitrust, ca structuri orientate spre
polarizarea bogiei n societate i cu potenial nedemocratic;
Asigurarea unei mobiliti maximale a factorilor de producie, astfel nct toi
agenii economici productori i consumatori s poat gsi liber capitalul i
fora de munc de care au nevoie la un moment dat;


39
Promovarea atomicitii n ceea ce privete numrul i puterea economic a
agenilor de pe pia fapt care se face remarcabil n protejarea ntreprinderilor
mici i mijlocii;
Maximizarea transparenei n ceea ce privete oferta i cererea, astfel nct
actorii de pe pia s poat obine liber cel mai bun produs/serviciu la cel mai
bun pre;
Corelarea i asigurarea funcionrii coerente a diversitii tipurilor de piee, de
bunuri, servicii, capital, for de munc etc. din spaiul Uniunii Europene i n
raport cu exteriorul;
Satisfacerea unor cerine sociale i de dezvoltare durabil scop n care politica
n domeniul concurenei poate conine msuri nonconcureniale fiind vizate:
reducerea omajului, eradicarea srciei, protecia mediului, dezvoltarea unor
sectoare de vrf ale economiei europene i a capacitii de aprare, diminuarea
decalajelor dintre regiuni etc.
Subordonat realizrii unor astfel de obiective, politica public european
n domeniul concurenei a fost conceput i adaptat n funcie de derularea
practicilor anticoncureniale existente ntr-o etap sau alta, ntr-o zon sau alta,
necesitii integrrii politice prin consolidarea uniunii economice. Orice acte de
mpiedicare, restrngere sau distorsionare (denaturare) a concurenei libere pot
avea ca rezultat funcionarea necorespunztoare a pieei comune, crearea unor
disfuncii, dezechilibre sau discontinuiti n relaiile intracomunitare (O.
Manolache, 2006).

1. Scurt istoric al politicii comunitare n sfera concurenei
Procesul de proiectare, implementare i consolidare a politicilor Uniunii
Europene a nceput odat cu nfiinarea C.E.C.O (1951), dezvoltndu-se, ulterior,
cu predilecie n cadrul Comunitii Economice Europene. Politica european n
domeniul concurenei se bazeaz pe Art. 3 (f) al Tratatului de la Roma, pe Art.3 (g)
al Tratatului de la Maastricht, n care se precizeaz c trebuie luate msuri
corespunztoarea astfel nct concurena la nivelul Pieei Comune s nu fie
distorsionat. n acest scop trebuie respectate regulile cu privire la concuren
(Aceste reguli sunt cuprinse n Partea a III-a, titlul 1, cap. 3, n articolele 85
(81), pn la 94 (89) n Tratatul de la Maastricht.), iar Comisia urmeaz s
exercite controlul asupra aranjamentelor anticoncureniale, comportamentelor
anticoncureniale ale monopolurilor i agenilor economici publici, asupra
ajutoarelor de stat. Aceste direcii de aciune au constituit pilonii centrali ai politicii
comunitare n domeniul concurenei.
Crearea i dezvoltarea unei piee comune fundamentat pe principiile
liberei circulaii a bunurilor, serviciilor, capitalurilor i persoanelor, pe libera
concuren, n conformitate cu Tratatul de instituire a Comunitii Economice
Europene, a favorizat dezvoltarea gradual a unor politici comune n domeniul
concurenei i comerului. Comisia a acionat n sensul dezvoltrii unei politici nu
numai de monitorizare i coordonare, ci i de coparticipare comun. Astfel, din


40
nevoia derulrii unui proces puternic centralizat, politica n domeniul concurenei
i politica comercial comun au devenit treptat politici sectoriale autentic
supranaionale, aflate n competena exclusiv a autoritilor Uniunii Europene.
Totodat, s-a nregistrat un proces de apropiere, de compatibilizare a legislaiilor
naionale, n msura n care trebuia asigurat funcionarea pieei comune.
n anul 1962, n urma negocierilor la nivelul Consiliului Ministerial, s-a
ajuns la un important acord, cunoscut sub numele de Reglementarea 17, care
conine un set de drepturi acordate agenilor economici aflai n competiie.
Reglementarea conine norme privind: obligativitatea firmelor de a notifica n
prealabil aranjamentele lor comerciale ctre Comisie (Art.4 i 5); condiiile n care
se pot acorda excepii individuale (Art. 6 i 8); mecanismul de consultare pentru
autoritile publice naionale (Art.10); administrarea practic a politicii de ctre
Comisie (Art. 14); limitele superioare ale amenzilor i penalitilor (Art. 15 i 16);
drepturile statelor membre i ale prilor tere n cazul declanrii investigaiilor
(Art. 19). Punerea n aplicare a Reglementrii 17 a fost urmat de creterea
exponenial, n anii '60, a numrului notificrilor ctre Directoratul General pentru
Concuren. De asemenea, a crescut numrul cererilor de exceptare individual.
Volumul de munc al Comisiei i al Directoratului General pentru
Concuren a crescut de la an la an; acestea aflndu-se n fiecare nou etap n
postura de a-i redefini prioritile, de a promova o atitudine ofensiv n a interveni
cu restricii aplicate manifestrilor anticoncureniale de pe pia, de a dezvolta
reeaua instituional proprie i de a forma personalul necesar. Rolul Curii
Europene de Justiie a fost minimal pn la sfritul anilor '60. n aceast perioad,
efectele anticoncureniale ale dezvoltrii monopolurilor, ale concentrrilor
economice n diferite forme, ale ajutoarelor de stat au fost subestimate de Comisie;
aceasta, adesea, exprima o atitudine de toleran fa de carteluri, de practicile de
monopol. Dar, pentru c n anii ' 70 s-au revigorat manifestrile de monopol,
abuzurile de poziie dominant pe pia i au proliferat subveniile guvernamentale,
Comisia i alte autoriti comunitare au promovat o nou ax n politica lor n
domeniul concurenei aceea de a instituionaliza un sistem coerent de control
preventiv prin care s fie nlturat abuzul de poziie dominant, s fie monitorizate
fuziunile i alte forme de concentrare economic, s in sub control acordarea de
ajutoare publice discriminatorii. n acest scop a fost necesar dezvoltarea i
consolidarea legislaiei n domeniu, creterea competenei profesionale a
personalului.
n anii '80, problematica politicii n domeniul concurenei a fost clasat pe
o poziie privilegiat n agenda Comisiei pornind de la o filozofie nou de factur
neoliberal, cu privire la valorificarea condiiilor necesare pentru ca relaiile de
concuren s joace rolul de for regeneratoare a industriei europene. La aceasta a
contribuit ntr-o oarecare msur i climatul economic mondial, caracterizat de
puternica dezvoltare a SUA i a rilor din Asia de Sud - Est. Pe acest fond a
crescut rolul comisarilor pentru concuren, al Comisiei i, mai ales, al Curii
Europene de Justiie, fiind vizat controlul fuziunilor, al ajutoarelor de stat, astfel


41
nct s fie asigurate perspectivele realizrii procesului de integrare regional.
Volumul de munc al Curii Europene de Justiie n domeniu a crescut ca urmare a
numrului tot mai mare de cazuri primite pentru soluionare. n acelai timp,
Consiliul Ministerial a acordat o tot mai mare atenie respectrii regulilor
concurenei n toate sectoarele economice, adernd la ideea c o puternic
competiie intern este cheia competitivitii pe plan extern. Autoritatea
Directoratului General pentru Concuren a crescut treptat, n timp ce componenta
protecionist a politicii n domeniul concurenei s-a diminuat i s-a marginalizat.
Comisia i-a amplificat preocuprile pentru antrenarea, implicarea organismelor
din rile membre n vederea respectrii principiilor i normelor dreptului
comunitar n materie de concuren.
Unul dintre rezultatele proiectrii i implementrii politicii n domeniul
concurenei, pn n anii lansrii proiectului Tratatului de instituire a Constituiei
Europene, a fost consolidarea unui sistem de relaii ntre Comisie i C.E.J. care
joac un rol vital n administrarea curent a procesului de furire a pieii unice
europene. Comisia este instituia care stabilete principalele reguli, efectueaz
investigaiile, adopt soluiile, decide ntreruperea comportamentului
anticoncurenial, aplic penalizri; instrumentele decizionale se afl practic la
dispoziia Comisiei. Rolul Comisiei a crescut n ultimele dou decenii i datorit
implicrii active a Parlamentului i Consiliului Ministerial, mai ales pentru a fi
asigurat o mai mare transparen i deschidere n procesul de aplicare a
principiilor concurenei. De asemenea, C.E.J. i Curtea de Prim Instan au jucat
i continu s exercite un rol esenial n procesul de aplicare a regulilor
concurenei. Aceste dou instituii sunt responsabile pentru supervizarea legal a
regulilor n domeniul concurenei. Pe fondul prevalenei dreptului comunitar asupra
celui naional, deciziile acestor instituii sunt obligatorii pentru statele membre.

2. Principiile actuale ale politicii Uniunii Europene n domeniul concurenei
Dezvoltarea pieei publice europene, consolidarea uniunii economice i
monetare presupun asigurarea cadrului optim derulrii concurenei ntre agenii
economici, astfel nct s fie promovat eficiena i calitatea. nglobnd majoritatea
msurilor din tratatele precedente fondatoare ale Uniunii Europene tratatele de
la Nisa i Lisabona prezint coninutul i regulile politicilor U.E. n acest sens, sunt
interzise practicile comerciale restrictive, sunt condamnate monopolurile i poziia
dominant pe pia, sunt formulate la modul principial, politicile cu privire la
achiziii i fuziuni, la ajutoarele de stat i fa de sectorul de stat.
A. nc n Tratatul de la Roma, Partea a III-a, Art.85 (1) se precizeaz
faptul c sunt incompatibile cu piaa intern i interzise orice acorduri ntre
ntreprinderi, orice decizii ale asocierilor de ntreprinderi i orice practici
concertate care pot prejudicia comerul dintre statele membre i care au ca obiect
sau efect mpiedicarea, restrngerea sau denaturarea concurenei n cadrul pieei
interne, n special cele care constau n:


42
Impunerea n mod direct sau indirect a preurilor de cumprare sau de vnzare
sau a altor condiii de comercializare inechitabil;
mprirea pieelor sau surselor de aprovizionare;
Aplicarea unor condiii inegale la prestaii echivalente n raportul cu partenerii
comerciali, plasndu-i pe acetia n dezavantaj concurenial;
Limitarea sau controlul produciei, desfacerii, dezvoltrii tehnice, a investiiilor;
Condiionarea ncheierii contractelor de acceptarea de ctre parteneri a unor
prestaii suplimentare care, prin natura lor sau conform uzanei comerciale, nu
au legtur cu obiectul acestor contracte.
Unele acorduri, decizii sau chiar categorii de decizii de asociere, unele
practici concertate pot fi exceptate de la regulile anterioare cu condiia ca ele s
favorizeze mbuntirea produciei, a distribuiei produselor, promovarea
progresului tehnic sau economic i s rezerve consumatorilor o parte echitabil din
profitul rezultat. Astfel filosofia pe care se fundamenteaz Tratatele Uniunii
Europene i, n particular, legislaia european n materie de concuren
promoveaz credina n drepturile individuale, n libertate, respingerea interveniei
statului n regulile pieei, atitudinea prudent fa de marile companii, respectul
fa de consumatori.
n legislaia comunitar anterioar cu privire la concuren, dar i n
Tratatul de la Lisabona, sunt prevzute i aplicate derogri individuale i
derogri cadru n condiiile precizate. Pentru a beneficia de astfel de exceptri /
derogri trebuie ndeplinite condiii de felul urmtor: aranjamentul, practica
aplicat trebuie s fie favorabile realizrii obiectivelor generale ale Uniunii
Europene iar avantajele s fie mai mari dect dezavantajele; s aib efecte mici sau
limitate asupra concurenei; restriciile care afecteaz concurena s fie absolut
necesare pentru atingerea obiectivelor companiei; s produc efecte benefice
pentru consumatori. Comisia European, Directoratul General pentru Concuren
(DG- IV), pe parcursul deceniilor anterioare, au fost favorabile, flexibile n
acordarea derogrilor dac acordurile de asociere sau practicile concertate se
ncadrau n condiiile prevzute n dreptul comunitar (au fost nregistrate zeci de
mii de cazuri de companii mixte, carteluri de criz constituite n industrii aflate
n declin - precum sectorul minier, siderurgic, construcia de nave etc.). Guvernele
naionale au adus argumente pentru acordarea derogrii, dar aceasta era n
competena exclusiv a Comisiei.
Pentru c, de la un deceniu la altul, a crescut numrul solicitanilor de
exceptri individuale, s-a pus problema conceperii unor excepii-cadru, care din
raiuni organizatorice, procedurale, de cretere a operativitii n luarea deciziilor,
au fost aprobate de Consiliu. Reglementrile cu privire la derogrile cadru au
fost revizuite i actualizate n repetate rnduri, fiind valorificat experiena
acumulat de autoritile comunitare. Comisia a avut agenda ncrcat cu probleme
ce vizau practicile marilor companii; la fel, problema practicilor restrictive a
solicitat o mare parte din energiile i timpul de lucru ale D.G. IV. n anii '80 i '90
D.G.- IV a aplicat numeroase penalizri (n special amenzi), care n unele cazuri au


43
depit 200 milioane . Cartelurile au fost apreciate ca o ameninare serioas la
adresa realizrii/funcionrii pieei unice motiv pentru care practicile
anticoncureniale ale acestora (acordurile de fixare a preurilor, de partajare a
preurilor etc.) au fost condamnate i intens mediatizate. Totodat, D.G.-IV a
militat mpotriva aranjamentelor discriminatorii n domeniul distribuiei i
exporturilor, aranjamentelor de liceniere exclusiv, abuzurilor de drepturi de
proprietate intelectual etc. Cu toate acestea, n ciuda succeselor repurtate,
aplicarea reglementrilor cu privire la derogrile cadru a rmas un proces cu multe
obstacole i nempliniri dat fiind existena unor diferene/necorelri ntre
reglementrile comunitare i unele norme juridice naionale n materie de
concuren.
Din textul tratatelor de la Maastricht / Amsterdam / Nisa / Lisabona se
desprinde faptul c acordurile care pot avea ca efect direct sau indirect fixarea
preurilor, stabilirea de condiii de vnzare sau a cotelor de producie, nelegeri
ce duc la discriminarea partenerilor comerciali, boicoturile colective i alte
msuri similare sunt considerate ilegale pentru c distorsioneaz concurena i
afecteaz comerul interstatal (L. A. Ghica, 2007). Realizarea efectiv a politicii
publice n domeniul concurenei continu s fie un demers al autoritilor U.E.
extrem de complex i ncrcat cu diferite dificulti, a cror depire presupune nu
numai perfecionarea sistemului decizional european, ci i reformarea
instituional, accentuarea funciilor guvernamentale ale instituiilor europene.
B. nc n Tratatul de la Roma (Art. 86), era prevzut c este
incompatibil cu piaa intern i interzis, n msura n care ar putea aduce atingere
comerului dintre statele membre, folosirea n mod abuziv de una sau mai multe
ntreprinderi a unei poziii dominante deinute pe piaa intern sau pe o parte
semnificativ a acesteia. n ultimele tratate este pstrat principiul de interdicie a
abuzului de poziie dominant n interiorul pieei comune ntruct acesta
afecteaz comerul dintre statele membre. Practicile abuzive ar putea consta n:
Impunerea, n mod direct sau indirect, de preuri de vnzare, de cumprare sau
de condiii de comercializare inechitabile;
Condiionarea ncheierii contractelor de acceptarea de ctre parteneri a unor
prestaii suplimentare care, prin natura sau conform uzanei comerciale, nu au
legtur cu obiectul acestor contracte;
Aplicarea unor condiii inegale la prestaii echivalente n raporturile cu
partenerii comerciali, plasndu-i pe acetia n dezavantaj concurenial;
Limitarea produciei, a desfacerii sau a dezvoltrii tehnice n detrimentul
consumatorilor. De la acest principiu, Uniunea nu acord derogri i nu face
excepii.
Practicile antimonopol premergtoare Tratatului de la Lisabona, mai ales
n anii '50-'60, au evideniat o politic public a guvernelor n domeniul
concurenei cu puncte slabe i cu alunecri duale. Acestea, manifestnd o team c
va slbi competitivitatea n faa provocrilor venite din partea unor firme din SUA
i Japonia, au promovat creterea puterii marilor companii ca o cale de relansare


44
economic i de progres tehnologic. Activitatea agenilor economici transnaionali
europeni a fost ncurajat chiar dup intrarea n vigoare a Tratatului de la Roma, n
care era stabilit c libera concuren este o prioritate n cadrul Comunitii i orice
abuz al uneia sau mai multor entiti care au o poziie dominant pe o pia sau pe
o parte a acesteia va fi prohibit, ca incompatibil cu principiile pieei comune dac
afecteaz comerul dintre statele membre.
Problema conceptual i practic ce se punea consta n stabilirea condiiilor
necesare pentru a lua n considerare existena unui monopol n economie i dac
acesta a uzat de poziia dominant pe pia. Ori Tratatul pentru crearea
Comunitii Economice Europene nominalizeaz trei note de coninut ale noiunii
de monopol: firma s aib o poziie dominant; aciunile acesteia s produc efecte
asupra pieei comune sau asupra unei pri semnificative a acesteia i aciunile
ntreprinse s afecteze comerul dintre statele membre. Pe cnd noiunea de poziia
dominant a unei firme pe o pia semnificativ (fie pia a produsului, fie pia cu
limite geografice sau fie pia cu o dinamic n timp) const n abilitatea i
capacitatea firmei de a nltura concurena de pe un segment semnificativ al pieei.
n acest sens, pentru a stabili semnificaia noiunii de poziie dominant pe pia se
folosesc drept criterii: cota de pia a firmei i amplitudinea efectelor
anticoncureniale. Se apreciaz, n principiu, c o firm are o poziie dominant pe
o pia atunci cnd cota sa de pia este mai mare de 40%. Aceasta nu exclude
excepiile, care sunt dependente de diferite caracteristici ale pieei. Au fost
constatate cazuri de firme cu poziie dominant pe pia n condiiile n care cota
de pia a produselor acestora a fost sub 25 %. Aceste firme au reuit s nlture
efectiv concurena de pe piaa produselor lor, s-au comportat i au luat decizii
independent de concurenii lor, de consumatori i de clieni.
Din practicile i experiena Directoratului General IV s-a ajuns la concluzia
c o firm cu poziie dominant pe pia abuzeaz de aceasta atunci cnd:
- stabilete preuri semnificativ mai mari sau mai mici dect preurile de
echilibru ale pieei cu scopul de a nltura concurenii;
- refuz s furnizeze produse n anumite cazuri;
- impune acorduri de cumprare pentru anumite categorii de produse;
- reduce producia sau trateaz discriminatoriu diferite segmente de pia;
- pune n aplicare o strategie de achiziii i fuziuni pentru a nltura concurenii.
Posibilitile de a abuza de poziia dominant de ctre o firm cresc dac,
pe lng faptul c ea deine o cot mare din piaa unui produs, sporesc
oportunitile pe planul structurii i funcionrii pieei respective,
comportamentului agenilor economici concureni, accesului la noile tehnologii i
la factorii de producie, reglementrilor legale privind accesul agenilor economici
pe piaa respectiv.
n acord cu cele anterioare, Comisia European, autoritile specializate n
domeniu au avut de rezolvat dou probleme majore n implementarea politicii n
domeniul concurenei:
a) s demonstreze poziia dominant pe pia;


45
b) s desfoare o anchet prin care s dovedeasc faptul c s-a abuzat de poziia
dominant de pe o pia.
n acelai timp, firmele supuse cercetrilor au trebuit s dovedeasc
autoritilor europene contrariul, adic punctele a i b nu sunt adevrate, sau mai
concret, s demonstreze faptul c nu au fcut nimic prin care s fi cauzat
deteriorarea fragilei structurii a concurenei, c nu au mpiedicat n mod neloial,
apariia i dezvoltarea unor noi competitori care ar fi putut amenina aceast
dominaie.
Ultimele tratate cu privire la instituirea i funcionarea Uniunii Europene
sistematizeaz n principii coerente de drept comunitar experiena instituiilor
europene n domeniu, n special a Comisiei, Curii Europene de Justiie i DG IV;
totodat, stabilete necesitatea adoptrii de ctre Consiliul Europei, la propunerea
Comisiei, a unor regulamente europene de punere n aplicare a principiilor
concurenei. Consiliul hotrte dup consultarea cu Parlamentul European.
Regulamentele care vor fi adoptate vizeaz atingerea unor scopuri specifice,
precum: respectarea interdiciilor aplicate n relaiile de pia prin instituirea de
amenzi i penaliti cu titlu cominatoriu, simplificarea controlului administrativ i
asigurarea supravegherii eficiente, s defineasc rolul Comisiei i al CJE n
aplicarea dispoziiilor, regulilor cu privire la concuren (Toate aceste reguli sunt
prevzute n Seciunea din tratate viznd regulile cu privire la concuren aplicabile
ntreprinderilor.), s defineasc raporturile dintre legislaiile naionale i normele
Uniunii Europene cu privire la concuren. Pn la intrarea n vigoare a
regulamentelor europene, cele care hotrsc cu privire la admisibilitatea
nelegerilor, deciziilor i practicilor concertate i la exploatarea abuziv a unei
poziii dominante pe piaa intern, n conformitate cu dreptul intern i cu
dispoziiile tratatelor cu privire la instituirea i funcionarea Uniunii Europene,sunt
autoritile statelor membre.
Comisia vegheaz la aplicarea principiilor politicii n domeniul
concurenei; la cererea unei stat membru sau din oficiu, Comisia poate investiga
presupusele cazuri notificate de nclcare a dispoziiilor privind concurena, n
colaborare cu autoritile competente din statele membre. Dac se va constata
existena unei infraciuni, Comisia propune mijloace adecvate pentru a-i pune
capt.
C. Comunitatea a pus n aplicare, dealungul timpului, o legislaie antitrust
menit s mpiedice nfptuirea unor concentrri susceptibile de a crea poziii
dominante sau de a genera abuzuri pe pia. Dac au fost identificate i se dovedesc
astfel de cazuri, Curtea European de Justiie ia decizii de interzicere, de stopare a
concentrrilor i fuziunilor care au generat distorsiuni n derularea concurenei i
au afectat funcionarea relaiilor comerciale dintre statele membre.
Monitorizarea preventiv a fuziunilor dintre ntreprinderi cu dimensiuni
europene a fost cea mai controversat i mediatizat de instituiile de pres din
Europa, chiar dac reglementrile comunitare n domeniu au devenit clare n anii
'90 i au servit ca principal instrument al DG IV. ntruct n anii ' 80 s-a nregistrat


46
o pronunat cretere a numrului de fuziuni, societi mixte i achiziii publice,
Comisiei Europene i s-a cerut s elaboreze un proiect de Regulament n materie de
achiziii i fuziuni, pentru a fi aprobat de Consiliu fapt ce a avut loc n 1989,
punndu-se astfel bazele unei politici europene coerente n domeniul fuziunilor i
achiziiilor. n Regulament, Art. 2(3), se stipuleaz c o concentrare care creeaz
sau consolideaz o poziie dominant ca urmare a creia concurena efectiv va fi
distorsionat pe piaa comun, va fi declarat incompatibil cu principiile pieei
integrate. Instituiile abilitate s investigheze fuziunile au avut ca obiect de
cercetare acele firme care particip la o fuziune cu o cifr de afaceri agregat de
peste 5 miliarde de ECU; acele fuziuni n cadrul crora cel puin 2 dintre firmele
implicate au fiecare cel puin 250 milioane ECU cifr de afaceri individual.
Acele fuziuni care se ncadreaz n parametrii anteriori, trebuie notificate Comisiei,
care va aplica procedura n analiza fiecrui caz cu scopul de a gsi rspunsuri
concrete la ntrebri privind: msura n care fuziunea notificat intr sub incidena
Regulamentului; n ce msur fuziunea este compatibil cu principiile pieei
comune; dac se nregistreaz o poziie dominant pe pia. Comisia urmeaz s
identifice i s estimeze efectele fuziunii asupra concurenei pe baza aplicrii
procedurii de control al fuziunilor, a analizei raportului Comitetului Consultativ cu
privire la concentrri.
Aplicarea Regulamentului comunitar, a procedurii de control al fuziunilor
conduce la unul din urmtoarele rezultate posibile:
fuziunea este incompatibil cu dreptul comunitar, fiind respins;
aprobarea fuziunii, deoarece aceasta este compatibil cu dreptul comunitar;
aprobarea fuziunii va fi acordat dac vor fi satisfcute cteva condiii i dac
vor fi asumate cteva obligaii suplimentare; n principiu fuziunea ar
corespunde reglementrilor comunitare.
Diversitatea i numrul mare de cazuri de achiziii i fuziuni au ridicat
uneori probleme dificile Directoratului General IV, Comisiei i CEJ, adesea
confruntate cu divergene n raport cu guvernele naionale. Prin urmare, a crescut
numrul de respingeri aplicate unor fuziuni de anvergur. n acelai timp, a trebuit
s se intervin pentru amendarea Regulamentului cu privire la controlul fuziunilor.
Att reglementrile comunitare, ct i practicile sau experiena acumulat n
implementarea politicii n domeniul concurenei, implicit n sfera achiziiilor i
fuziunilor de ntreprinderi, sunt ncorporate sintetic n principiile / dispoziiile
tratatelor cu privire la integrarea european, urmrindu-se ca fuziunile,
concentrrile i achiziiile realizate s nu distorsioneze concurena i comerul
dintre statele membre iar dac se constat, pe acest plan, practici i efecte
anticoncureniale relevante acestea urmeaz s fie nlturate.
D. n ceea ce privete politica cu privire la sectorul de stat n economie,
n care, prin tradiie, au funcionat monopoluri de stat (n minerit, transport,
energie, telecomunicaii, servicii potale i altele), textul ultimelor tratate valorific
filosofia neoliberal cu privire la viaa economic, experiena acumulat de
Comisie i CEJ n domeniul promovrii unui autentic mediu concurenial la nivel


47
european, urmat de rezultate benefice n planul productivitii, eficienei, asigurrii
calitii bunurilor i serviciilor, al introducerii tehnologiilor de vrf i satisfacerii
nevoilor cumprtorilor. Ori, pn la nceputul anilor '90, pe plan practic statele i-
au pstrat monopolul asupra utilitilor publice, proprietatea de stat n sectoarele
care furnizeaz electricitate, gaze, ap, servicii de transport i telecomunicaii.
Statul s-a dovedit a fi un prost gospodar al proprietii sale; ntreprinderile de stat
au funcionat adesea n afara reglementrilor din domeniul concurenei. Rezultatele
au fost cele specifice gospodarului perdant, precum: adesea, serviciile furnizate au
fost scumpe i de slab calitate; ntrzierea introducerii progresului tehnic i a
realizrii de inovaii tehnologice; risipirea fondurilor i ineficien; decalaje ntre
preuri existente pe teritoriile statelor membre; incompatibiliti ntre reelele
administrative naionale.
Pe baza experienei acumulate, Comisia a adoptat o politic de aplicare a
principiilor concurenei corecte i n domeniul utilitilor publice ntruct, ca ageni
economici fie ei aparintori sectorului de stat, reglementrile n domeniul
concurenei sunt perfect compatibile cu misiunea / rolul acestora n economie.
Liberalizarea aplicat sectorului de stat din economia unor ri membre ale Uniunii
Europene a condus la rezultate benefice pentru ageni, societate, consumatori.
Treptat, s-au creat premise pentru a fi eliminate discriminrile ntre firmele publice
i cele private n domeniul comercializrii / achiziiei de bunuri i servicii. Comisia
a fost abilitat s adopte msuri mpotriva statelor membre care acord drepturi
exclusive sau speciale unor firme. ns, chiar dac astfel de msuri i reglementri
au fost adoptate, guvernele naionale, ntr-o msur mai mic sau mai mare, au
continuat s protejeze aa-numitele monopoluri de interes public. Unele firme de
stat au reuit s reziste la presiunile Comisiei i Directoratului General IV n
privina creterii transparenei raporturilor financiare cu statele motiv pentru care
autoritile europene i-au sporit energiile n aplicarea dreptului comunitar n
domeniul concurenei. Astfel, nc din anul 1980, Comisia a adoptat Directiva
privind transparena relaiilor financiare dintre statele membre i ntreprinderile
publice. Aceste ntreprinderi erau definite, n Art. 2 al Directivei ca orice
ntreprinderi asupra crora autoritile publice pot s exercite direct sau indirect o
influen dominant n virtutea dreptului de proprietate asupra ei, participrii lor
financiare n cadrul ei ori regulilor care o crmuiesc.
De multe ori, autoritile publice au exercitat o influen dominant asupra
deciziilor comerciale ale ntreprinderilor publice, fapt ce a fost posibil atunci cnd:
a) o autoritate public deine partea cea mai mare a capitalului subscris;
b) o autoritate public controleaz majoritatea voturilor ce se atribuie aciunilor
emise de ntreprinderi;
c) cnd pot s desemneze mai mult de jumtate din membrii organului
administrativ de conducere sau de supraveghere.
Ori, pentru a limita influena dominant a autoritilor publice n luarea
deciziilor comerciale ale firmelor de stat, trebuie respectate normele privind
transparena financiar fiind vizate: compensarea pierderilor financiare; furnizarea


48
capitalului; subveniile nerambursabile; mprumuturile n condiii privilegiate;
acordarea de avantaje financiare prin renunarea la profituri ori la recuperarea
sumelor datorate; renunarea la dobnda normal asupra fondurilor publice
utilizate; compensarea obligaiilor financiare impuse de autoritile publice. Prin
toate acestea, Comisia a urmrit ca ntreprinderile publice s nu beneficieze sau s
beneficieze ct mai puin de un tratament preferenial n materie de concuren, s
limiteze riscul denaturrii concurenei. n sfera de aplicare a Directivei Comisiei
Nr. 80/723 din 1980 erau vizate nu numai ntreprinderile publice ca atare, ci i cele
crora le erau acordate drepturi exclusive sau speciale, cele crora li se
ncredineaz efectuarea unor servicii de interes economic-general ori au caracterul
de monopol productor de venituri.
Pe acest fond, Comisia a continuat s practice intervenii active
valorificnd normele specifice statuate n Tratate, mai ales ncepnd cu anii '90.
Astfel, respectarea de ctre toi agenii economici privai i publici, a regulilor
concurenei a devenit o prioritate; statele membre au devenit actori principali n
valorificarea noilor instrumente, cum ar fi reglementrile antitrust, cele cu privire
la ajutoarele de stat etc. i dezvoltarea cadrului dreptului comunitar al concurenei,
ntruct procesul de liberalizare n economie depinde de punerea n aplicare a
reglementrilor la nivel naional.
Valorificnd experiena acumulat dealungul deceniilor n sfera politicii
din domeniul concurenei, n ultimele tratate ale unei Uniunii Europene este stabilit
faptul c n ceea ce privete ntreprinderile publice i ntreprinderile crora le
acord drepturi speciale sau exclusive, statele membre nu emit i nu menin nici o
msur contrar dispoziiilor autoritilor Uniunii Europene. Acelorai reguli de
concuren, sunt supuse i ntreprinderile nsrcinate cu gestionarea serviciilor de
interes economic general sau care prezint caracter de monopol fiscal. Principiile
privind statutul ntreprinderilor publice rmn, pentru viitor, deschise unui proces
de dezvoltare rezultat din adaptarea reglementrilor n domeniul concurenei la
noile realitii economice i instituionale survenite n Uniunea European dup
anii 2000 i, mai ales, dup ratificarea Tratatului de la Lisabona.
E. n atenia autoritilor europene a stat, nc de la nfiinarea pieei
comune, regimul de acordare a ajutoarelor de stat, ntruct acestea au efecte de
denaturare a concurenei, de fragmentare a pieelor, de afectare a cadrului
concurenial comunitar. n ultimii 50 de ani, ajutoarele de stat ctre anumii ageni
economici i n detrimentul altora aflai n spaiul pieei unice s-au concretizat n
diferite forme, precum: subsidii - inclusiv la export; scutiri sau reduceri de sarcini
fiscale sau sociale; garanii de credite; aplicarea unei rate a dobnzii mai mici la
credite acordate de stat unor ageni economici; acordarea de credite fr dobnd;
cumprarea de aciuni la anumite societi pentru a le salva de la faliment;
micorarea / anularea obligaiilor financiare ale unor ntreprinderi cnd acestea au
devenit insolvente; acordarea de stimulente financiare unor ntreprinderi n
perspectiva privatizrii acestora; punerea la dispoziie a unor suprafee de teren la
preuri modice sau chiar gratuit; subscrierea de capital de stat n anumite


49
ntreprinderi, ca form de ajutor; practicarea unor preuri care avantajeaz agenii
publici (de exemplu: un guvern achiziioneaz la preuri mai mari dect cel de
echilibru al pieei cu scopul de a favoriza vnztorul n competiia pe piaa
comun), exceptarea de la obligaia de a plti amenzi, penalizri i alte asemenea
mijloace financiare prin care autoritile publice sprijin ntreprinderile.
Procedurile aplicate de stat n acordarea ajutoarelor au fost directe sau
indirecte; adesea statul a recurs la scheme netransparente, la desemnarea unor
instituii publice ori private pentru a le investi cu misiunea de a administra ajutorul
acordat. Ori toate aceste forme de ajutor de stat imperfecteaz libera circulaie a
bunurilor, denatureaz concurena; toate sunt msuri discriminatorii prin care vor fi
favorizate anumite activiti naionale, ele tinznd astfel s se substituie barierelor
vamale care au fost nlturate, s creeze n mod artificial avantaje unor competitori
n detrimentul altora. n plus, ele sunt acordate, adesea, din raiuni politice i, mai
rar, economice. Dac toate ntreprinderile ar beneficia de ajutor de stat, fr nici o
discriminare, atunci concurena nu ar fi afectat. Dar cnd, prin ajutorul financiar
de orice fel, ntreprinderea beneficiar i ntrete poziia n raport cu celelalte
aflate n competiie pe piaa intracomunitar, atunci acesta joac un rol nociv n
derularea comerului dintre state, fiind incompatibil cu piaa comun.
nc n Tratatul de la Roma, Art. 87, paragr.1, se stabilea ca incompatibil
cu piaa comun a oricrui ajutor acordat de un stat membru sau prin intermediul
resurselor de stat, care distorsioneaz sau amenin s distorsioneze concurena,
favoriznd unele ntreprinderi ori producia unor mrfuri, n msura n care
afecteaz comerul dintre statele membre. Fiind un fapt nociv pentru economia de
pia, misiunea politicii publice n domeniu este aceea de a depista ajutoarele
existente, de a preveni acordarea de noi ajutoare de tipul celor descoperite, n
general de a le interzice. Comisia este cea care urma s in sub control astfel de
ajutoare, s propun msurile potrivite pentru dezvoltarea progresiv i
funcionarea pieei comune; politica fa de ajutoarele de stat fiind prin natura ei
una supranaional.
Dar practica de edificare a pieei unice europene a scos n eviden faptul
c exist unele ajutoare de stat ce se integreaz n cadrul comunitar, nu afecteaz
comerul dintre state, libera concuren; ba mai mult, pot conduce la rezultate
benefice pe plan tehnologic, social, n nlturarea unor efecte catastrofale naturale.
Astfel de ajutoare de stat au fost acceptate, dealungul deceniilor, ca excepii, ele
obligatoriu trebuind s aib urmtoarele destinaii:
promovarea dezvoltrii unor zone economice cu standarde de via reduse, cu o
pondere mare a srciei i omajului;
remedierea unei grave perturbri a economiei naionale a unui stat membru;
executarea unui important proiect de interes european comun;
facilitarea dezvoltrii unor zone economice cnd nu sunt afectate schimburile
comerciale i concurena (coeziune i politic regional);
dezvoltarea culturii i conservarea patrimoniului cultural pn la limita la care
nu este denaturat concurena etc.


50
Implementarea principiilor politicii publice privind ajutoarele de stat nu a
fost lipsit de dificulti. Dimpotriv, presiunile grupurilor de interese asupra
guvernelor naionale, reinerea guvernelor rilor membre, necooperarea statelor
membre au generat abateri de la regulile concurenei. Pe acest fond, Directoratul
Antitrust i Directoratul pentru Ajutoare de Stat au cutat mijloace pentru a
convinge statele din alctuirea Comunitii s respecte regulile, s sisteze
ajutoarele i practicile anticoncureniale de acest tip. n anii '70, cnd omajul i
inflaia ajunseser la un nivel ridicat, cererea era sczut, competitivitatea
prbuit, guvernele considerau c este firesc s fie mrite cheltuielile bugetare n
vederea reducerii efectelor recesiunii economice. Subveniile bugetare erau n
medie de 10 % din totalul cheltuielilor bugetare iar n unele ri depeau chiar 20
%. n astfel de condiii, Directoratul pentru Ajutoare de Stat i, mai presus de
acesta, Comisia, nu au reuit s monitorizeze i s articuleze o politic eficient n
domeniul acordrii ajutoarelor de stat.
ncepnd cu anii ' 90, Comisia i Consiliul au reevaluat subveniile i
efectele lor n spaiul concurenial; s-a stabilit cu mai mult precizie coninutul
conceptului de ajutor de stat la nivel european n raport cu nivelul naional sau
local, a fost analizat radiografia ajutoarelor de stat la nivelul pieei unice. Astfel
s-au pus bazele noii politici a axei Comisie Consiliu - Curtea European de
Justiie n domeniul ajutoarelor de stat, a crei experien este sintetizat n
Tratatul de la Lisabona, fiind stabilite principiile n privina regimului ajutoarelor
de stat. n primul rnd, este prevzut c sunt incompatibile cu piaa intern
ajutoarele acordate de statele membre sau prin intermediul resurselor de stat, sub
orice form, care denatureaz sau amenin s denatureze concurena, prin
favorizarea anumitor ntreprinderi sau sectoare de producie, n msura n care
acestea afecteaz schimburile dintre statele membre. Comisia este cea care,
mpreun cu statele membre monitorizeaz permanent regimul ajutoarelor existente
iar n cazul n care constat incompatibilitatea unui ajutor de stat cu piaa Uniunii
sau c acel ajutor este utilizat n mod abuziv, aceasta adopt o decizie european de
suspendare sau modificare a ajutorului de ctre statul n cauz. n rezolvarea
cazurilor sunt implicate Consiliul i CEJ corespunztor procedurilor stabilite.
n acelai timp, sunt prevzute tipurile de ajutoare compatibile sau care pot
fi considerate compatibile cu piaa intern. n acest sens sunt urmtoarele:
ajutoarele cu caracter social acordate consumatorilor individuali, cu condiia ca
acestea s fie acordate fr discriminare determinat de originea produselor;
ajutoarele destinate remedierii pagubelor provocate de calamiti naturale;
ajutoare acordate economiei anumitor regiuni ale R. F. Germania, afectate de
divizarea Germaniei;
ajutoarele destinate s favorizeze dezvoltarea economic a regiunilor n care
nivelul de trai este anormal de sczut;
cele destinate s promoveze cultura i s conserve patrimoniul, dac acestea nu
modific condiiile schimburilor comerciale i ale concurenei n Uniune, ntr-o
msur care contravine interesului comun;


51
ajutoarele destinate s promoveze realizarea unui proiect important de interes
european comun sau s remedieze perturbri grave ale economiei unui stat
membru;
alte categorii de ajutoare stabilite prin regulamente sau decizii europene adoptate
de Consiliu, la propunerea Comisiei, dup consultarea Parlamentului European.
F. Pentru realizarea obiectivelor politicii Uniunii Europene n domeniul
concurenei prezint o mare importan respectarea dispoziiilor fiscale. n acest
sens, se aplic principiul conform cruia nici un stat membru nu aplic, direct sau
indirect, produselor altor state membre impozite interne, de orice natur, mai mari
dect cele care se aplic direct sau indirect produselor naionale similare. n plus,
nici un stat membru nu aplic produselor altor state membre impozite interne de
natur s protejeze indirect alte produse. Totodat, existena unor norme unitare
care s regleze concurena pe piaa unic presupune amendamente ale legislaiei
Uniunii Europene n domeniu. Legile sau legile-cadru europene stabilesc msurile
referitoare la apropierea dispoziiilor legale, de reglementare i administrative ale
statelor membre avnd drept scop instituirea i funcionarea pieei interne.
Consiliul este cel care hotrte n unanimitate, dup consultarea
Parlamentului European i a Comitetului Economic i Social, n privina msurilor
de armonizare a legislaiilor referitoare la impozitul pe cifra de afaceri, accize i
alte impozite indirecte astfel nct s fie asigurat coerena pieei unice i cadrul
juridic menit s favorizeze concurena corect / loial i s evite manifestri
anticoncureniale aparintoare tipurilor invocate pe paginile anterioare.
Reproducerea de practici anticoncureniale, n ciuda eforturilor Consiliului
de a adopta msuri menite s apropie dispoziiile legale, administrative ale statelor
membre de implementare a politicii n domeniul concurenei pe piaa unic
european va aduce Comisia n situaia de a se consulta cu statele membre, de a
aplica procedurile de eliminare a practicilor neconstituionale descoperite. n acest
sens, se prevede c n cazul n care Comisia constat c o neconcordan ntre
dispoziiile legale, de reglementare sau administrative ale statelor membre falsific
condiiile de concuren pe piaa intern i provoac o denaturare care trebuie
eliminat, aceasta se consult cu statele membre n cauz. Dac, dup aceast
consultare, nu se ajunge la un acord, legile cadru europene elimin denaturarea n
cauz.

*
* *

Corelat cu o evident motivaie a decidenilor europeni de a promova
valorile neoliberalismului, reforma politicii concurenei a fost supus la testul unui
timp de o jumtate de secol. n primele decenii, Comisia s-a concentrat pe
nregistrarea practicilor (acorduri, fuziuni, aciuni concertate, ajutoare de stat etc.)
care generau sau puteau s produc denaturri ale concurenei dndu-i acceptul
asupra unora, interzicnd altele sau acionnd n sensul eliminrii de pe pia a


52
unora dintre practicile anticoncureniale descoperite. Ca urmare a dezvoltrii
nregistrate la nivelul altor poli de putere economic la scar planetar, a
globalizrii i a extinderii geopolitice a Uniunii, a crescut numrul de semnale, de
plngeri n domeniul nclcrii regulilor concurenei. Treptat Comisia nu a mai
putut face fa soluionrii acestora, fiind constrns s treac la o aplicare
descentralizat a regulilor concurenei, s nlocuiasc sistemul notificrii prealabile
a Comisiei referitor la acorduri, fuziuni, ajutoare de stat etc. cu un sistem de
verificare post factum. Comisia i-a trecut n agend numai cazurile grave de
nclcare a principiilor concurenei, n timp ce abaterile curente, cu un impact mai
redus, au nceput s fie soluionate de autoritile i jurisdiciile naionale interesate
sau direct afectate, conformndu-se principiul subsidiaritii.
n raport cu prevederile tratatelor de instituire i funcionare a Uniunii
Europene, politica n domeniul concurenei se bazeaz pe un set de reglementri
supranaionale, unitare i coerente la nivelul pieei unice. Reforma politicii
concurenei va trebui s fac fa viitoarelor provocri ce vizeaz legitimitatea
demersurilor Comisiei (acesta este asociat de unii autori cu un deficit democratic)
(Cei care au ridicat problema deficitului democratic doresc s semnaleze faptul c, datorit
supremaiei legii comunitare asupra celei naionale, guvernele statelor membre reunite n
Consiliu, ajung s poat practica un control al propriilor Parlamente, n loc s fie ele
controlate de ctre Parlament. Totodat, guvernele naionale iniiaz i implementeaz
anumite politici pentru care nu au acordul alegtorilor lor.) atta vreme ct Parlamentul
European i Consiliul au o implicare mai redus i, n al doilea rnd, ateptrilor
actorilor de pe piaa unic de a rezolva operativ i cu o maxim eficien cazurile
de practici anticoncureniale. n acelai timp, dup cum atrgea atenia prof. Miron
Dumitru, evoluiile viitoare n acest domeniu depind n tot mai mare msur i de
factorii externi, printre care se pot meniona: percepiile la nivel naional cu privire
la funciile unei politici comune, caracterul imprevizibil al climatului politic i
economic internaional, uniformizarea reglementrilor privind concurena n cadrul
forumurilor internaionale (D. Miron, 2002).n orice caz, regulile privind
concurena reprezint un corolar al prevederilor comunitare relative la libera
circulaie a mrfurilor, astfel nct s fie larg facilitat procesul de dezvoltare a
pieei unice europene, n care comerul dintre statele membre s nu fie stnjenit de
factori anticoncureniali iar interesele ntreprinderilor i ale consumatorilor s nu
fie afectate.
Privit n ansamblu, politica autoritilor europene n domeniul concurenei
se nscrie pe linia nceput cu decenii n urm de consolidare a unei reele
decizionale ce implic nu numai actori supranaionali, ci i autoriti publice de la
nivelul statelor membre toi interacionnd ntr-un mediu n care principiile
concurenei, aa cum sunt definite n Dreptul Uniunii Europene, se vor impune n
raport cu normele de drept aparintoare sistemelor naionale. Pluralismul
centrelor de decizie de la nivelele suprastatal i statal corespunde regulilor jocului
democratic doar dac sunt asumate valori i principii comune menite s dea
coeren i consecven politicii publice n domeniul concurenei.


53
Bibliografie
Andersen S. S.; Eliassen K. A., 2001, Making Policy in Europe, ed. a II-a,
Londra;
Brbulescu I. Gh., 2001, Uniunea European. Aprofundare i extindere.
Cartea 1. De la Comunitile Europene la Uniunea European, Ed. Trei,
Bucureti;
Brzea C., 2001, Politicile i instituiile Uniunii Europene, Editura Corint,
Bucureti;
Bocancea S., 2004, Instituii i politici publice n Uniunea European, Ed.
Cantes, Iai;
Bondor F. (coord.), 2007, Politici publice i administraie public, Ed.
Polirom, Iai;
Ghica L. A. (coord.), 2007, Enciclopedia Uniunii Europene, Ediia a III-a,
Editura Meronia, Bucureti;
George St., 1996, Politics and Policy in the European Community, Oxford
University Press;
George St., Bache, I., 2001, Politics in the European Union, Oxford
University Press, New York;
Koch R., 1994, Competition policy and law, Longman;
Kovar R., 1993, Code europen de la concurrence, Dalloz;
Lequesne Chr., Surel Y., 2004, L'intgration europenne: Entre mergence
institutionnelle et recomposition de l'tat, Presses de Sciences Politiques, Paris;
Manolache O., 2006, Tratat de drept comunitar, Ediia a V-a, Editura C.H.
Beck, Bucureti, pp. 324-661;
Marga A., 2003, Filosofia unificrii europene, Ediia a IV- a, Editura
Fundaiei pentru Studii europene, Cluj-Napoca;
Miroiu A., 2001, Introducere n analiza politicilor publice, Ed. Punct,
Bucureti;
Miron D. (coord.), 2002, Economia Uniunii Europene, Ed. Luceafrul,
Bucureti;
Moussis N., 2003, Guide to European Policies, European Study Service,
Rixensart;
Profiroiu M., 2006, Politici publice. Teorie, analiz, practic, Editura
Economic, Bucureti;
Sut N. (coord.), 1999, Integrarea economic european, Editura
Economic, Bucureti;
inc O., 2005, Drept comunitar general, Editura Lumina Lex, Bucureti;
Zrn M., Joerges Chr., 2004, Law and Governance in Postnational
Europe: Compliance Beyond the Nation-State, Cambridge University Press, New
York;
Wish R., 1993, Competition Law, 3
rd
edition, Butterwoths, London;
*** Tratatul de instituire a unei Constituii Europene,


54
http://www.avocatnet.ro/content/articles/id_1337/pagel%20D_5/avocatnet.
html
http://ro.wikipedia.org/wiki/Tratatul_de_la_Roma
http://ro.wikipedia.org/wiki/Tratatul_de_la_Maastricht
http://ro.wikipedia.org/wiki/Tratatul_de_la_Amsterdam
http://ro.wikipedia.org/wiki/Tratatul_de_la_Nisa
http://europa.eu/lisbon_treaty/index_ro.htm


55
POLITICA REGIONAL A UNGARIEI I ROMNIEI

Anita Borzn
Facultatea de tiine Economice, Colegiul Universitar Tessedik Smuel,
H-5600 Bkscsaba Bajza u. 33, Ungaria
aniko@zeus.tsf.hu

Abstract
Regional Policy of Hungary and Romania
The regional policy of Hungary and that of Romania have two common features:
on one hand both of the countries make efforts to connect their countries to the European
regional system in order to harmonise the Central-East European aims of development with
the concept of the regional policy of the EU. On the other hand it is a common aim to
develop the countries and the regions as well. The aim of my research is to study the above
mentioned common features and the cause and effect relationship of them as described
below.
Key words: density of population, urbanisation level, foreign capital, GDP/head
calculated on purchasing power parity, unemployment

Material i metod
Pentru analiza pe care mi-am propus-o voi utiliza mijloacele i metodele
corespunztoare pentru studiul diferenierilor teritoriale n cadrul economiei
regionale. Dat fiind faptul c fenomenele economice i cele sociale apar n mod
corelat, n analiza pe care o realizez punerea n eviden a relaiilor hotrtoare
dintre caracteristicile gradului de dezvoltare economic are un rol deosebit. n
cadrul cercetrilor teritoriale, sistematizarea datelor care privesc prile maghiare
i romneti care constituie euroregiunea Dunre-Cri-Mure-Tisa (DKMT), deci
Regiunea Cmpiei de Sud din Ungaria i respectiv Regiunea 5 Vest din Romnia,
precum i a datelor privind judeele care alctuiesc regiunile, s-a fcut cu ajutorul
metodei matricelor (figura 1.).


56

Caracteristici
Uniti urmrite 1 2 3 m
1 f
11
f
12
f
13
f
14
f
1m

2 f
21
f
22
f
23
f
24
f
2m
3 f
31
f
32
f
33
f
34
f
3m
4 f
41
f
42
f
43
f
44
f
4m
.
. . . . .
.
. . . . .
.
. . . . .
n f
n1
f
n2
f
n3
f
n4
f
nm
Fig. 1. Sistematizarea matricial
Sursa: Korps A-n Molnr M-n Szts I. 1993

Cu data de 1 iunie 2007 judeul Bks a prsit Euroregiunea. Consiliul
Judeean Bks a artat, n justificarea acestui demers, c lipsa de rezultate
nregistrat sub conducerea de la Szeged a fost cauza acestui demers. n acelai
timp, prezenta perioad bugetar ofer, peste fondurile structurale i de coeziune
considerate deja clasice precum i peste posibilitile oferite de programele
regionale operative, resurse suplimentare de 100 miliarde de forini pentru
dezvoltarea relaiilor regiunilor de grani (Bod T. 200). Prin prsirea
euroregiunii, judeul Bks pierde aceste posibiliti, n schimb se strduiete s
realizeze relaii sociale i economice mai strnse cu judeele Arad i Bihor. Scopul
fundamental al studiului meu este i acela de a rspunde, pe baza unor indicatori
economici i sociali, la ntrebarea dac ieirea din structurile euroregiunii a fost
justificat.
n cadrul studiului fac o analiz comparativ cu privire la nivelul de
urbanizare, capitalul strin, GDP pe cap de locuitor calculat pe baz de paritate a
puterii de cumprare i cu privire la omaj. Alegerea acestor indicatori este
justificat de faptul c Gorzelak (Gorzelak, 1995) a delimitat zonele periferice pe
baza acestor criterii. Pe baza analizei criteriilor enumerate fac un studiu comparativ
al caracteristicilor de dezvoltare a judeelor maghiare i romneti care constituie
euroregiunea DKMT.


57
0
20
40
60
80
100
120
Bcs-Kiskun Bks Csongrd Arad Hunyad Krass-Szrny Temes
Npsrsg(f/km2)

Fig. 2. Dersitatea populaiei n judeele analizate (persoane pe Kmp, 2005)
Sursa: Date ale Kzponti Statisztikai Hivatal i Institutul National de Statistica, prelucrare
proprie

n ceea ce privete densitatea populaiei, se observ valori mari pentru
judeele Csongrad i Timi (Fig. 2). Valoarea ridiact a acestui indicator se
datorete, pe de o parte, oraelor celor mai mari din euroregiune, care sunt Szeged
i respectiv Timioara, iar pe de alt parte, indicatorul arat i gradul de dezvoltare,
avnd valorile cele mai mari n judeele cele mai dezvoltate din Sudul Marii
Cmpii i din Regiunea 5 Vest. Densitatea de n jur de 70 locuitori/kmp din
judeele Hunedoara i Bks nu se explic prin gradul de dezvoltare ci prin
suprafaa mai mic i populaia relativ mai mare. Judeul Bcs-Kiskun este judeul
cel mai mare nu numai din acest regiune dar din toat Ungaria, aadar
concentraia mai mic a populaiei este urmare a extinderii mai mari. Judeul Arad
are o populaie mai mic raportat la suprafaa sa, iar locul coda al judeului
Cara-Severin se poate explica prin relieful natural muntos care mpiedic
stabilirea populaiei. Ca urmare a unei comparaii a populaiei judeelor celor dou
regiuni, se poate concluziona c densitatea populaiei n judeele Bcs-Kiskun,
Bks, Hunedoara i Arad se gsete aproximativ n acelai domeniu (60-70
persoane/kmp).


58
0
10
20
30
40
50
60
70
80
90
Vroslakk arnya (%)

Fig. 3. Nivelul de urbanizare al judeelor analizate (2005)
proprie

n cadrul nivelului de urbanizare, ca urmare a procedurilor uniforme de
declarare a statutului de ora n Ungaria, proporia de locuitori urbani din judeele
Cmpiei de Sud este aproximativ identic, dar n judeele din Romnia se constat
valori extreme (fig. 3.). n urma analizei irului de date privind populaia apare un
rezultat contradictoriu i anume acela c n judeele Arad i Timi procentul mai
sczut al populaiei urbane se explic prin faptul c n cadrul lor se gsesc n jur de
zece comune cu populaie de peste 5 mii de persoane (mai mult, exist i comune
uriae cu populaie de peste 10 mii de locuitori). n acelai timp, celelalte dou
judee romneti nu au comune mari cu populaie de peste 5 mii de locuitori,
respectiv, din cauza reliefului muntos, populaia s-a concentrat mai mult n oraele
care reprezint aici concentrrile de populaie i nu n comune.


59
0
2000
4000
6000
8000
10000
12000
14000
16000
18000
Bcs-Kiskun Bks Csongrd Arad Hunyad Krass-
Szrny
Temes
PPS

Fig. 4. GDP-ul pe cap de locuitor calculat raportat la paritatea puterii de cumprare
n judeele analizate (2005)
proprie

GDP-ul calculat pe baza paritii puterii de cumprare scoate n eviden,
din nou, superioritatea economic a judeelor Csongrad i Timi n raport cu
celelalte judee (fig. 4.). Deosebirile teritoriale din cadrul celor dou regiuni le voi
dezvolta lund n considerare cele patru criterii general formulate (KSH, 2006).
1. Structura economic: n judeele cele mai dezvoltate Csongrad, Timi
o parte nsemnat a forei de munc se gsete n sectorul teriar, respectiv n
industria prelucrtoare. n schimb, n judeele din sudul Marii Cmpii i n judeul
Arad procentul celor care triesc din agricultur este de n jur de 10%, pe cnd
judeele Hunedoara i Cara Severin, datorit condiiilor naturale nefavorabile
agriculturii, prezint un caracter mai mult industrial.
2. Activitatea inovatoare mai puternic se poate explica, n cazul judeelor
Csongrad i Timi, n mod fr echivoc, prin potenialul de cercetare dezvoltare al
oraelor Szeged i Timioara. Capaciti mai mici de cerectare exist n judeele
Bcs-Kiskun, Bks i Arad.
3. Pregtirea profesional: dac dorim s nominalizm centrele de
cunoatere din Cmpia de Sud i respectiv din Regiunea Vest, trebuie din nou s
artm c fora de munc cea mai calificat se gsete, datorit instituiilor de
nvmnt superior i a celor de cercetare din Szeged i din Timioara, n judeele
Csongrad i Timi. Desigur, instituii de nvmnt superior se gsesc i n alte
judee, dar acestea nu au o ofert de pregtire att de diversificat i nici mrimea
i trecutul celor din cele dou orae mari amintite.


60
4. Accesabilitatea regional: ca urmare a dezvoltrii infrastructurii rutiere, n
prezent, alturi de Kecskemt se poate ajunge pe autostrad i la Szeged. Fa de
cele dou capitale de jude, respectiv fa de judeele Bcs-Kiskun i Csongrd,
judeul Bks este singurul jude maghiar spre care nu duce autostrad i nici nu
va duce n viitorul apropiat. Punctul nostru de vedere este c proiectatele dezvoltri
ale oselelor de mare vitez Kecskemt Bkscsaba i Nyregyhza-Bkscsaba
precum i modernizarea cii ferate Budapest-Lkshza care face parte dintr-un
coridor de transport european vor contribui n mare msur la mbuntirea
infrastructurii de transport a judeului. n ceea ce privete posibilitile de acces la
judeele Timi i Arad trebuie remarcate aeroporturile cu trafic internaional
important al celor dou orae.
0
2
4
6
8
10
12
Munkanlklisgi rta (%)

Fig. 5. Rata omajului n judeele analizate (2005)
proprie

Cu privire la utilizarea forei de munc, folosind cifrele privind rata
omajului, putem formula urmtoarele constatri (fig. 5). Rata omajului din 2005
din Cmpia de Sud, care caracterizeaz bine starea pieei muncii din Ungaria, ca
urmare a dispariiei continue de locuri de munc n industria prelucrtoare i n
agricultur, prezint o tendin de cretere continu de la nceputul acestui secol. n
Regiunea Vest, n schimb, datorit trendului de dezvoltare a economiei romneti,
se constat o continu tendin de scdere. Rata sczut a omajului n judeele cele
mai dezvoltate ale regiunii, Timi i Arad, se explic prin lipsa forei de munc. Ca
urmare a fondurilor europene aprute legat de aderare precum i accesarea
fondurilor de preaderare au nceput in volum mare investiii n infrastructur. n
acelai timp, n sperana unui trai mai bun, aproximativ 10% din populaia activ a
plecat n strintate. Rata mare a omajului din judeele Hunedoara i Cara


61
Severin stric imaginea general, aceasta fiind urmare a crizei industriei grele
tradiionale napoiate (minerit, siderurgie, construcia de maini grele).

0
100
200
300
400
500
B
c
s
-
K
i
s
k
u
n
B
s
C
s
o
n
g
r
d
A
r
a
d
H
u
n
y
a
d
K
r
a
s
s
-
S
z
n
y
T
e
m
e
s
Klfldi tke (milli USD)

Fig. 6. Capitalul strin investit n judeele analizate (2005)
proprie

O analiz a investiiilor de capital indic valoarea ridicat nregistrat n
judeul Timi, apoi n judeul Csongrd (fig. 6.). Punctul nostru de vedere este c o
trstur caracteristic a capitalului strin este c investiiile dirijate spre Valea
Siliciului romneas, adic spre Timioara, n industria electronic, constructoare
de maini i chimic, au ridicat judeul Timi la nivelul de jude cu cel mai ridicat
grad de absorie a capialului strin din Euroregiune. Rolul conductor al judeului
Csongrd n regiunea Cmpiei de Sud este n legtur i cu caracteristicile specifice
ale structurii de ramur. Dac n judeele Bcs-Kiskun i Bks investiiile strine
cele mai importante sunt n industria prelucrtoare, energetic, precum i n comer,
transport, depozitare, activiti potale, telecomunicaii, n judeul Csongrad
investiiile n tranzaciile financiare le depesc pe cele comerciale (KSH, 2006).
Partea mai mare din capitalul strin care i revin judeului Bcs-Kiskun i n cadrul
acestuia n primul rnd oraului Kecskemt se explic prin apropierea de capital
i prin infrastructura bun de transport (autostrada M5).
Dezvoltarea economiei romneti este demonstrat de faptul c judeul
Arad a depit deja volumul capitalului strin din judeul Bks. n acelai timp,
diferenierile teritoriale prezint i n economia romneasc o problem dificil,
care i ateapt rezolvarea. Acest lucru este demonstrat de nivelul sczut al


62
investiiilor de capital n judeele Hunedoara i Cara Severin, fenomen legat de
dezvoltare anterioar, unilateral, bazat primordial pe industria grea.

Rezultate
Prezentarea inegalitilor sistemului regional romno-maghiar din
euroregiunea Dunre-Criuri-Mure-Tisa a necesitat analiza diferenierilor
regionale existente n unele segmente ale vieii sociale i economice. Din aceast
analiz a reieit n mod clar caracterul eterogen al regiunilor. Astfel judeul
Csongrd, ca urmare a densitii mari a populaiei, a GDP per cap de locuitor mai
ridicat, datorit potenialului de atragere a capitalului strin i prin procentul mare
de populaie urban are caracter de centru. Timiul, care este tot centru, cu cea
mai mic rat a omajului i cu cea mai mare infuzie de capital strin se gsete
strns n urma judeului Csongrad n privina densitii populaiei. Pot fi
considerate ca semiperiferice judeele Bcs-Kiskun, Bks i Arad. Acest din urm
jude, ca urmare a dezvoltrii economice romneti dinamice, are deja un volum de
investiii de capital mai mare ca judeul Bks i se remarc cu rata omajului cea
mai mic dup cea a Timiului. Este evident randamentul economic sczut al
judeelor Cara Severin i Hunedoara, cu excepia indicatorului grad de urbanizare,
fapt analizat n capitolul Material i metod, n sensul c cele dou judee au un
procent mare de locuitori urbani nu datorit gradului de dezvoltare ci ca urmare a
altor factori, deformatori.

Concluzii
Ponderea economic a judeului Csongrd se explic prin faptul c, dup
Budapesta, oraul Szeged are cea mai mare capacitate de cercetare-dezvoltare din
Ungaria, precum i prin faptul c judeul are o structur industrial eterogen.
Randamentul economic sczut al judeelor Crara Severin i Hunedoara, dou
judee cu profil marcant de industrie grea l putem explica prin profunda criza a
acestei ramuri industriale. Analiznd caracteristicile socio-economice, lund n
considerare i apropierea geografic, respectiv vecintatea lor, se contureaz un
traseu de colaborare cu perspective de dezvoltare pe relaia judeelor Csongrd i
Timi, precum i Bks i Arad. Judeul Bks nu poate fi adus n relaie cu toate
judeele Euro-regiunii, dat fiind c influena motoare a judeului Csongrd nu se
manifest, nici nu se nvecineaz cu judeele Timi i Bcs-Kiskun, astfel c, pe
baza indicatorilor alei pentru a reprezenta economia i societatea, hotrrea de a
prsi cooperarea interregional este justificat. Apropierea fa de judeul Arad,
aa cum s-a prezentat n partea introductiv, precum i de judeul Bihor, care este
tot jude de grani, se justific prin vecintatea direct. Judeele Bks i Arad au
relaii tradiional bune, iar n data de 7 septembrie 2007 la Bkscsaba s-a semnat
un acor de colaborare Bks-Bihor. Studiul fundamentrii sociale i economice a
acestei cooperri triunghiulare nu a fost obiect al prezentei contribuii, dar poate
constitui baza unui nou i interesant studiu.


63

Bibliografie
Bod T. , 2007, Megfizetjk az eurorgis kilps rt. www.hir6.hu 2007.
08. 07.
Borzn A., 2004, Interregionalizmus a dl-alfldi magyar-romn hatr
mentn. Bkscsaba. 126 pp.
Gorzelak, G. ,1995, The Regional Dimension of Transformation in Central
Europe. Regional Policy and Development Series No.10. Regional Studies
Association. London: Jessica Kingsley Publishers. 152 pp.
Korps A-n, Molnr M-n, Szts I., 1993, ltalnos statisztika I. rsz.
Budapest: Nemzeti Tanknyvkiad, 267 p.
*** Institutul National de Statistica, 2006, Anuarul statistic al Romniei
2006. Bucureti. www.insse.ro
*** Kzponti Statisztikai Hivatal Dl-Alfldi Regionlis Igazgatsga,
2006, A rgi gazdasga s versenykpessge Dl-Alfld. Szeged. 105 pp.

Text tradus din limba maghiar cu acordul autorului de ctre L. Klein


64
ARGUMENTE ECO-ECONOMICE PENTRU FOLOSIREA
MATERIALELOR PLASTICE N VEDEREA REDUCERII
EFECTULUI DE SER

Maior Corneliu
Universitatea de Vest Vasile Goldi Arad, Bd. Revoluiei 94 96, tel. 0040.0257.280335,
fax. 0040.0257.280810, rectorat@uvvg.ro

Abstract
The world preoccupations to reduce the greenhouse effect generated last period
a campaign for using biodegradable paper packs. The reduction of using plastic materials
is wrongly proposed. Through these eco-economic proofs, the present study is a pleading
for using plastic materials that offer multiple recycling options and they can play an
important role in reducing gaze emissions with greenhouse effect.
Key words: plastic materials, environment's protection

INTRODUCERE

Revoluia ecologic declanat ncepnd cu Conferina ONU pentru mediu
i dezvoltare (Rio de Janeiro, 1992) i preocuprile globale pentru reducerea
efectului de ser au generat n ultima perioad o campanie pentru folosirea
ambalajelor de hrtie biodegradabile. n mod greit se propune reducerea folosirii
materialelor plastice. Prezentul studiu, prin argumente eco-economice, este o
pledoarie pentru folosirea materialelor plastice care ofer multiple opiuni de
reciclare i pot juca un rol important n reducerea emisiilor de gaze cu efect de
ser.
Schimbrile intervenite n domeniul materialelor i al proiectrii au condus
la reducerea dimensiunilor ambalajelor, care trebuie s protejeze mediul n mod
adecvat, i la nlocuirea recipientelor rigide, din plastic cu pungi flexibile, care
necesit cu 70 % mai puin material.
La ora actual, ambalajele din plastic cntresc, n medie, cu 28% mai
puin dect n urm cu un deceniu; cu toate acestea, ele ndeplinesc aceeai funcie,
economisindu-se 1,8 tone de material. Un studiu german a evideniat faptul c
deeurile provenite din ambalaje, precum i din consumul materialelor, s-ar ridica
la 158%, dac nu ar exista materialele plastice.
Dou modaliti importante i independente, prin care materialele plastice
contribuie la protecia mediului sunt: reducerea utilizrii combustibililor fosili i
cea a emisiilor de gaze cu efect de ser, n mod deosebit a dioxidului de carbon
(CO
2
).


65
Din ntreaga cantitate de iei utilizat la nivel internaional n fiecare an,
42% este folosit n scopuri de nclzire i de producere a electricitii, iar 45% n
domeniul comerului i al transportului public. Numai 4% servete la producerea
materiilor prime i a monomerilor; cu toate acestea, produsele din materiale
plastice sprijin ramuri ale industriei s i reduc necesitile de energie.
Datorit spumelor polimerice, frigiderele i congelatoarele pstreaz hrana
rece, folosind mai puin energie, economie care se reflect n reducerea emisiilor
de hidrocarburi, comparativ cu cea consumat pentru realizarea izolrii.
Un studiu european a estimat c 100 kg de materiale plastice nlocuiesc
deja 200-300 kg de materiale tradiionale n componena unui vehicul tipic de
pasageri, furniznd economii de combustibil de 750 l la 150.000 km parcuri.
Lund n considerare construcia de vehicule din Europa, aceasta reprezint 12
milioane t de combustibil economisit n fiecare an.
ntr-un studiu referitor la ciclul de via, estimarea tradiional a unui
vehicul obinuit, avnd o greutate redus pe tot parcursul existenei lui, a evideniat
economii de energie de 850 l de benzin i 1,6 t de CO
2
.Calculele mai puin
tradiionale au prevzut reduceri de aproximativ 3200 l de combustibil i 5,8 t de
CO
2.
Cnd asemenea economii se aplic la sute de milioane de vehicule de pe tot
globul, cifrele devin deosebit de semnificative.
Materialele bioplastice i biodegradabile mai noi (obinute din substane
chimice provenite din plante i ntr-o mai mic msur din petrol) consum CO
2
n
timpul creterii rezervei de plante, genernd o reducere net a emisiilor de
hidrocarburi. Materialele plastice au permis dezvoltarea unor procedee alternative
de obinere a energiei (de exemplu, baterii pentru combustibil, celule fotovoltaice,
palete ale morilor de vnt), care permit economisirea combustibilului fosil,
reducnd emisiile.
Dup cum am artat mai sus, materialele plastice pot mbunti
performana, pot reduce masa produselor, costurile, consumul de materiale i, deci,
de deeuri solide. Apoi, materialele plastice sunt mai puin dense, pot fi comasate
ntr-o msur mai mare dect cele tradiionale. Sacii din plastic sunt eficieni din
punct de vedere al energiei i al spaiului i faciliteaz transportul. Deoarece
componentele durabile din plastic nu putrezesc i nici nu ruginesc, ele pot fi
reutilizate mai mult timp i necesit o ntreinere redus, prelungind timpul de
utilizare, pn la nlocuire.
Materialele plastice ofer multiple opiuni de reciclare. Programele de
recuperare post-industrial i post-consum a deeurilor din materiale plastice
permit acestora materiale s poat fi folosite mai mult timp. Recuperarea lor se
extinde pe tot globul. Sticlele din material plastic sunt reciclate n mod mecanic,
pentru a fabrica cherestea din plastic, utilizat la fabricarea de podele, garduri i
scaune, sau sunt transformate n fibre, care servesc la confecionarea mbrcmintei
i a covoarelor.


66
Cteva repere privind agravarea efectului de ser n judeul Arad
Poarta de intrare n ar, n contextul depirii fazei de regres economic a
anilor '90, n judeul Arad se constat creterea emisiilor totale anuale de gaze cu
efect de ser.

Tabelul 1.
Situaia emisiilor de gaze cu efect de ser n anul 2006
t/an
Nr.
crt.
Categoriile de surse CO
2

1. Arderi n industria energetic 715 089
2. Instalaii de arderi neindustriale 1 197 058
3. Arderi n industria de prelucrare 30 931
4. Transport rutier 500 203
5. Alte surse mobile -
6. Tratarea i depozitarea deeurilor 7 393
7. Agricultura -
8. Alte surse -
Total 2 450 694

Ponderea cea mai mare n emisiile de gaze cu efect de ser o are arderea
combustibililor pentru producerea de energie n instalaiile de ardere neindustriale
(sursele areale), arderile din industria energetic, transportul rutier dar i tratarea i
depozitarea deeurilor.

Tabel 2.
Emisii totale anuale de gaze cu efect de ser
(mii tone CO
2
Eq)
ARAD 2003 2004 2005 2006
Emisii totale 3 823 4 081 3 737 3 691

Tabel 3.
Emisii totale de gaze cu efect de ser pe cap de locuitor
t/cap locuitor
ARAD 2003 2004 2005 2006
Tone echiv. CO
2
/
cap locuitor
8,28 8,86 8,12 8,02

Emisii anuale de dioxid de carbon
Emisiile de dioxid de carbon, n anul 2006, au nregistrat un volum
de 2 450,7 mii tone, mai ridicat cu 8,23% fa de anul 2005.


67
Tabel 4.
Evoluia emisiilor totale de CO
2

(mii t/an)
ARAD 1999 2000 2001 2002 2003 2004 2005 2006
CO
2
1085,6 1194,7 1058,8 1110,4 2763,3 2884,6 2263,0 2450,7

Evoluia emisiilor de CO2
0
500000
1000000
1500000
2000000
2500000
3000000
3500000
1
9
9
9
2
0
0
0
2
0
0
1
2
0
0
2
2
0
0
3
2
0
0
4
2
0
0
5
2
0
0
6
anul
t
/
a
n

n demersul pentru folosirea materialelor plastice care reduc consumul de
combustibili fosili i emisiile de gaze cu efect de ser s-a nscris i Universitatea de
Vest Vasile Goldi. n parteneriat cu Camera Judeean de Comer, Agricultur
i Industrie a judeului Arad au fost realizate patru ediii a Trgului de eco-mediu,
cea mai mare manifestare din ar care promoveaz piaa eco-industriilor. Firme
din Italia, Austria, Ungaria i Romnia au prezentat oferte pentru reciclare,
recuperarea post-industrial i post consum a deeurilor din materiale plastice.
Universitatea ofer consultan i partenerilor antreprenoriali care doresc
s acceseze fonduri pentru reciclare asigurate prin Fondul Naional pentru Mediu,
Agenia Fondului pentru Mediu onornd cu prezena an de an Trgul de eco-mediu
de la Arad.

Bibliografie
Bran Fl., Ioan I., Tric C., 2004, Eco-economia ecosistemelor i
biodiversitatea, Editura ASE Bucureti;


68
Fisher M., 2006, Materialele plastice ISO FOCUS, vol. 4, nr. 6, Zurich;
Maior C., 2004, Management ecologic, Ed. Vasile Goldi University
Press, Arad;
Popescu I., Bondrea A., Constantinescu M., 2005, Dezvoltarea durabil,
Editura Economic, Bucureti;
Rojanschi V., 2003, Abordri economice n protecia mediului, Editura
ASE Bucureti;
*** Agenda 21 Arad, 2006, Primria Municipiului Arad.


69
DEZVOLTAREA DURABILA N JUDEUL ARAD.
PROBLEMA DEEURILOR

Florin Dumescu
Universitatea de Vest Vasile Goldi Arad, Facultatea de tiine Economice
310426 Arad, Str. Cocorilor nr. 57, tel 0257213066, fax 0257243777
marketing@uvvg.ro

Abstract
The EU action environmental program for sustainability underlined that local
authorities have a special role in sustainable development and in achieving subsidiary
development. According to Local Agenda 21 a local agenda for Arad City was set up with
the help of the UN Program for Development. The present paper deals mainly with the
question of waste as part of the sustainable development of the area.
Keywords: sustainable development, waste management, environmental program,
urban waste, environmental strategies

1. Introducere
n al cincilea Program de Aciune privind Mediul al UE - pentru
Durabilitate - se recunoate faptul c "autoritile locale joac un rol special n
asigurarea dezvoltrii durabile, prin ndeplinirea funciilor ststutare ale autoritilor
competente n sensul directivelor i reglementrilor n vigoare i n contextul
transpunerii n practic a principiului subsidiaritii".
Indicatorul sintetizeaz procentul de populaie care locuiete n municipii
unde s-au elaborat programe pe baza Agendei Locale 21, adoptat la summitul de
la Rio de Janeiro din 1972 (tabel 1).
Tabel 1.
Agenda Local 21, %
2003 2004 2005 2006
2007
0 100 100 100
100

Sursa: Starea factorilor de mediu la nivelul judeului Arad pe anul 2007

Implementarea principiilor dezvoltrii durabile la nivel local, nseamn
pentru nceput identificarea problemelor sociale, economice i de protecie a
mediului i formularea obiectivelor ce trebuie atinse. Acestea urmeaz a se
materializa ntr-o strategie, denumit Agenda 21 Local, ce va fi aplicat prin


70
planuri locale de aciune i proiecte concrete, care s soluioneze problemele
sociale, economice i de protecie a mediului existente.
Agenda 21 Local pune accentul pe participarea comunitii i pe
democraia local lrgit, oferind o modalitate de integrare a problemelor sociale,
economice, culturale i de protecie a mediului. Totodat, prin Agenda 21 Local
se realizeaz i evaluarea situaiilor actuale i a potenialului existent. Agenda 21
Local accentueaz, de asemenea, rolul educaiei, considerndu-se c educaia
permanent, care induce ncredere, gndire creativ i un scop concret n via, ca
i cunotinele, contribuie direct la durabilitatea local i la acumularea de
capaciti. Esena unei abordri eficiente asupra dezvoltrii durabile const n
integrarea unei game de politici i programe care se completeaz unele pe altele n
domeniile social, economic i mediu.
Obiectivele Agendei 21 Locale sunt:
realizarea unui progres social care s vin n ntmpinarea nevoilor fiecrui
cetean;
creterea i stabilizarea economic;
protecia efectiv a mediului i utilizarea durabil a resurselor naturale.
Agenda 21 Local va avea efecte economico-sociale ce vor duce la
mbuntirea condiiilor de via ale ntregii populaii. De aceea, participarea
cetenilor este foarte important, ntruct ei trebuie s fie contieni c este necesar
s i asume responsabilitatea efectelor imediate sau viitoare ale aciunilor lor.
La nivelul municipiului Arad, s-a lucrat la Agenda Local 21 n perioada
2003-2004, cu suport i sprijin de specialitate din partea PNUD. Seciunea de
mediu a documentului, ca i grupul de lucru constituit pentru protecia mediului, au
fost coordonate de Agenia pentru Protecia Mediului Arad. Documentul final a
fost aprobat i tiprit n vara anului 2004.
n ceea ce privete implementarea Agendei 21 locale, date fiind
modificrile legislative importante din ultimii ani, precum i ntocmirea n 2005 a
Planului Local de Aciune pentru Protecia Mediului, s-a renunat la acest
document.
n prezent se afl n implementare prevederile Planului Local de Aciune
pentru Protecia Mediului, iar la nivelul Primriei Arad s-au fcut demersuri pentru
elaborarea unei noi strategii de dezvoltare a municipiului.

2. Deeuri
n Romnia, ca i n alte ri, impactul acumulrilor de deeuri asupra
mediului nconjurtor a crescut n mod alarmant n ultimii 20 ani. Managementul
necorespunztor al deeurilor a condus la contaminarea solului i subsolului, a
apelor subterane, la creterea emisiilor de metan, CO
2
i gaze toxice, cu efecte
negative directe asupra sntii umane.
n strategia naional pentru dezvoltare Durabil din 1999 sunt prevzute o
parte din aciunile i msurile care se impun pentru un management corespunztor:
Reciclarea deeurilor;


71
Crearea unor reele selective de colectare i utilizare a deeurilor reciclabile;
Stimularea produciei de bunuri i ambalaje care genereaz cantiti reduse de
deeuri;
Crearea unei reele de monitorizare a deeurilor toxice i radioactive,
identificarea resurselor tehnice i financiare de finanare rambursabil sau
nerambursabil pentru monitorizarea i managementul corespunztor a
deeurilor.
Domeniu tematic: a. Deeuri oreneti
Indicatorii din acest domeniu evideniaz cantitatea anual de deeuri
oreneti n funcie de populaia total i progresul n atingerea obiectivelor
privind colectarea, eliminarea i reciclarea deeurilor.
Deeurile urbane tipice sunt alctuite din urmtoarele componente: sticl,
hrtie, plastic, cauciuc, metale feroase, metale neferoase, cartoane multimaterial,
substane organice, aparatur de uz casnic, aparatur electronic i mici deeuri
chimice menajere.
Problema deeurilor urbane este una din principalele probleme de mediu
din judeul Arad i cu precdere din municipiul Arad.
n municipiul Arad a fost pus n funciune un depozit ecologic executat n
conformitate cu Planul Judeean de Gestionare a Deeurilor adoptat de Consiliul
Judeean Arad n anul 2002 prin HCL nr. 73 i modificat n anul 2005 care a fost
nsuit de CJ Arad. Acest depozit a fost construit i finanat de ctre firma austriac
SC ASA SERVICII ECOLOGICE SRL.
n anul 2007, SC ASA SERVICII ECOLOGICE SRL a obinut autorizaia
integrat de mediu nr. 27/16.07.2007 pentru depozitul ecologic.
Depozitul se ncadreaz n clasa b - depozit de deeuri nepericuloase,
conform clasificrii din HG nr. 349/2005 (art. 4). Suprafaa terenului aferent
depozitului ecologic este de 134.457 mp, capacitatea total a celulelor este de
1.500.000 mc, iar perioada de exploatare este de cca. 30 de ani. Depozitul a fost dat
n funciune din anul 2003. Depozitul dispune de celule de depozitare cu sistem de
drenare a levigatului, sistem de colectare i pompare a biogazului, depozit colectare
levigat, staie de pre-epurare, drumuri de acces i platforme, cntar, hal deeuri
reciclabile, ramp splare, cldire administrativ. Deoarece nc nu s-a colectat
cantitatea de necesar biogaz, nu s-a achiziionat instalaia de biogaz.
Pn n anul 1998 depozitarea deeurilor urbane din Arad s-a fcut pe un
teren degradat situat n intravilanul oraului (str. Poetului). Dup umplerea acestui
depozit nu s-au executat lucrri de acoperire cu pmnt ci din contr s-a nceput
depozitarea deeurilor pe un alt teren degradat din extravilanul oraului (Cmpul
Linitii) n apropierea Penitenciarului Arad, la fel fr nici o amenajare special.
Dup deschiderea noului depozit conform, la depozitul de pe str. Cmpul Linitii a
fost sistat depozitarea, dar fr a fi efectuate lucrri de nchidere.
n anul 2007 APM Arad a emis avizele de mediu la ncetarea activitii de
depozitare a deeurilor Nr. 47/18.10.2007 i Nr. 52/18.11.2007 pentru cele dou
depozite (Cmpul Linitii i Poetului).


72
n judeul Arad n perioada 2002-2006 au fost emise diverse tipuri de
deeuri care variaz mult de la un an la altul cu o scdere semnificativ n 2006,
conform tabelului 4.3.3.1 i figurii 4.3.3.1.
n perioada 2001-2005 nu exist date referitoare la cantitile de deeuri din
construcii i demolri, neexistnd o preocupare n acest sens.
n prezent, dei este o obligaie legislativ nu se realizeaz colectarea
separat a deeurilor periculoase din deeurile municipale. Prin urmare, cantitatea
de deeuri periculoase municipale generat an de an este necunoscut.
n ceea ce privete reciclarea sau reutilizarea deeurilor, din anul 2004
Primria Municipiului Arad, a instituit un sistem prin care potenialilor generatori
de deeuri din construcii i demolri, li se indic odat cu Autorizaia de
Construire locul de depozitare a deeurilor, acestea fiind utilizate fie pentru
consolidri de maluri fie pentru umpluturi, constituind practic o reutilizare a
acestor deeuri, iar din 2007 prin Dispoziia nr. 12246, locul de depozitare a
deeurilor provenite din construcii i a materialelor rezultate din excavaii, de pe
raza municipiului Arad, s-a stabilit ca fiind zona situat pe str. Mrului-lateral, n
denivelrile i excavaiile existente, denumite generic gropi de mprumut. Totui
nu exist o eviden a cantitilor generate si ulterior reutilizate.
Cantitile de deeuri generate i necolectate s-au calculat lundu-se n
considerare coeficienii de generare a deeurilor de 0,9 kg/loc/zi n mediu urban i
0,4 kg/loc/zi n mediu rural.
Numrul populaiei care nu beneficiaz de servicii de salubritate n mediu
urban, n anul 2007 - 14148 locuitorii.
Numrul populaiei care nu beneficiaz de servicii de salubritate n mediu
rural, n anul 2007 - 195732 locuitori.
Evoluia indicatorului de generare deeuri este foarte variat de la un an la
altul n funcie de numrul populaiei i cantitatea de deeuri generat, prezentate n
tabelul 2 i figura 1. Compoziia medie a deeurilor menajere este dominat de
hrtie/carton, celelalte fiind n proporii reduse conform tabelului 3
Tabelul 2
Evoluia cantitilor de deeuri generate n perioada 2003 2007 tone
Anul Nr.
crt.
Tipuri principale
de deeuri 2003 2004 2005 2006 2007
1.
Deeuri
municipale i
asimilabile din
comer,
industrie,
instituii, din
care :
318104 141672 195850 171959 134669
1.1
Deeuri
menajere
162465 61406 93500 103489 66486


73
colectate n
amestec de la
populaie
1.2
Deeuri
asimilabile
colectate n
amestec din
comer,
industrie,
instituii
97267 28612 50216 30215 33669
1.3
Deeuri
menajere
colectate separat,
din care
191 376 7520 619 1290
- hrtie i carton 76 132 5388 230 1135
- sticl 8 32 61 0,35 3
- plastic 66 64 503 372 75
- metal 5 13 7 15 0,1
- biodegradabile 19 100 1440 0 42
-altele 17 35 121 0,8 37
1.4
Deeuri
voluminoase
33 47 71 0 0
1.5
Deeuri
generate si
necolectate
58148 51231 44543 37636 33224
2.
Deeuri din
servicii
municipale
2845 1571 1908 21557 29389
2.1
Deeuri din
grdini i parcuri
0 0 0 370 1005
2.2 Deeuri din piee 2845 1571 1908 3189 4311
2.3 Deeuri stradale 0 0 0 17998 24073
3.
Deeuri din
construcii i
demolari
0 0 0 7665 5186
4. Alte deeuri 0 0 0 0 0
TOTAL deeuri generate 320949 143243 197758 201181 169224


74
0%
20%
40%
60%
80%
100%
municipale i
asimilabile
servicii
municipale
construcii i
demolri
tip de deeu
p
r
o
c
e
n
t
2007
2006
2005
2004
2003

Fig. 1 Deeuri generate n perioada 2003-2007
Tabelul 3.
Evoluia indicatorului de generare deeuri
Anul Populaia
(mii)
Deeuri generate
(tone)
Indicatorul de
generare
(tone/loc/an)
2003 462427 320949 0,69
2004 461744 143243 0,31
2005 460466 197758 0,42
2006 459286 201181 0,43
2007 458487 169224 0,36


75
0,69
0,31
0,42
0,43
0,36
2003
2004
2005
2006
2007
a
n
ton/loc/an

Fig. 2. Indicatorul de generate al deeurilor

Tabelul 4.
Compoziia medie a deeurilor menajere n anul 2007
Tipul

Judeul
Hrtie,
carton
%
Sticl

%
Metale

%
Plastice

%
Textile

%
Deeuri
biodegra
-dabile
%
Altele

%
Total

%
ARAD 88 0,23 0 5,8 0 3,2 2,77 100

Domeniu tematic b. Deeuri biodegradabile
Deeurile biodegradabile municipale reprezint fracia biodegradabil din
deeurile menajere i asimilabile colectate n amestec, precum i fracia
biodegradabil din deeurile municipale colectate separat, inclusiv deeuri din
parcuri i grdini, piee i deeuri stradale. n aceast categorie sunt cuprinse:
deeuri biodegradabile rezultate n gospodrii i uniti de alimentaie public;
deeuri vegetale din parcuri, grdini;
deeuri biodegradabile din piee;
componenta biodegradabil din deeurile stradale.
Cantitile de deeuri biodegradabile depozitate n anul 2007 sunt
prezentate n tabelul 5.


76

Tabelul 5.
Cantitile de deeuri biodegradabile depozitate n anul 2007
Judeul Coninutul deeurilor n
materiale biodegradabile (%)
Cantitatea de deeuri biodegradabile
depozitate
(tone)
Arad 60 99425

Domeniu tematic c. deeuri de ambalaje
n conformitate cu HG nr. 621/2005 privind gestionarea ambalajelor i
deeurilor de ambalaje, modificat i completat cu HG 1872/2006 i a Ordinului
MAPPM 927/2005 privind procedura de raportare a datelor referitoare la ambalaje
i deeuri de ambalaje n anul 2007 s-a monitorizat gestionarea ambalajelor i a
deeurilor de ambalaje la agenii economici de pe teritoriul judeului Arad care
produc ambalaje, import i introduc pe piaa ambalaje.
Activitatea de gestionare a ambalajelor i deeurilor de ambalaje are la
baza urmtoarele principii:
prevenirea producerii de deeuri de amblaje,
reutilizarea ambalajelor,
reciclarea deeurilor de ambalaje,
alte forme de valorificare a deeurilor de ambalaje care s conduc la
reducerea cantitilor eliminate.
intele regionale privind recuperarea i reciclarea deeurilor de ambalaje
pn n anul 2013 sunt date n tabelul 6:
Tabelul 6.
inte regionale raportate la anul 2013, tone
HG 1872/2006 privind gestionarea ambalajelor i
deeurilor de ambalaje
Anul de raportare
pentru atingerea
intelor Valorificare prin
reciclare
Recuperare sau
incinerare
2007 28 34
2008 33 40
2009 38 45
2010 42 48
2011 46 53
2012 50 57
2013 55 60

Teoretic, cantitatea de deeuri de ambalaje generat ntr-un an este egal cu
cantitatea de ambalaje introdus pe pia n anul respectiv. n realitate, deeurile de


77
ambalaje se impurific prin contact cu produsul i cu celelalte tipuri de deeuri,
cantitatea de deeuri de ambalaje generat fiind mai mare.
Cantitile de ambalaje introduse pe pia n anul 2007, n judeul Arad sunt
redate n tabelul 7. unde se observ o domina a ambalajelor de hrtie i carton:
Tabelul 7.
Cantitile de ambalaje introduse pe pia n anul 2007 , tone
Materialul
Ambalaje corespunztoare
produselor ambalate
introduse pe piaa de ctre
producatori i importatori
Deeuri de ambalaje preluate n
vederea valorificrii de la
persoane fizice sau juridice de
ctre agenii economici
autorizai
Sticl 280,63 0
Plastic 4221,49 405,1
Hrtie i
carton 13958,38
1713,46
Metale 797,27 25
Lemn 5962,96 0
Altele 98,08 0
Total 25318,8 2143,56

Colectarea selectiv a deeurilor a fost implementat doar n
comunele Fntnele, Frumueni i Vrdia de Mure, localiti deservite de
S.C. ASA Servicii Ecologic S.R.L. Deeurile colectate separat sunt: deeuri
de plastic (folie) i deeuri de hrtie i carton (tabelul 8).
Tabelul 8.
Implementarea sistemelor de colectare selectiv a deeurilor de ambalaje,
n anul 2007, tone
Cantiti de deeuri de ambalaje colectate selectiv
Localitatea
Nr.
locuitori
arondai
Hrtie/
carton
Plastic Sticl Metal

Altele

Fntnele,
Frumueni,
Vrdia de
Mure
7991 737 104 0 0 0

Din anul 2007, n Arad funcioneaz o staie de sortare de capacitate 9t/h.
Aceasta staie are capacitatea de a procesa, dac este operat n 3 schimburi, o
cantitate de deeuri reciclabile care ar asigura atingerea intelor de reciclare/
recuperare pentru toate categoriile de materiale fixate pentru anul 2013.


78
Deeurile sortate pe categorii (cu predominarea hrtiei/cartonului) n
primele 3 luni de funcionare, sunt prezentate n tabelul 9 i figura 3.

Tabelul 9.
Deeuri sortate pentru reciclare, tone
hrtie/carton
plastice
neferoase
feroase
99.34
66.66
1.98
5.88
tip de
deeu
ton
hrtie/carton
plastice
neferoase
feroase

SC Polaris M Holding SRL intenioneaz ca n viitor, pe msur ce se va
implementa sistemul de colectare selectiv a deeurilor n municipiul Arad, n
staia de sortare s se sorteze deeurile colectate selectiv. Staia de sortare se afl n
curs de autorizare la APM Arad.

Concluzii
n municipiul Arad se colecteaz cantiti impresionante de deeuri care se
colectau n mod cu totul necorespunztor. n prezent colectarea se face n mod
controlat, dar criteriile proteciei mediului corelate cu cele ale dezvoltrii durabile
nu sunt satisfcute. Exist premizele ca acest deziderat s fie satisfcut ntr-un
viitor nu foarte ndeprtat.
Materiale plastice
Anu
l
Hrtie/
carton
PET Folie HDPE
Total
plastice
Mate
rial
nefer
os
Mate
rial
feros
Total
mater
iale
recicl
abile
200
7
99,34 25,94 28,18 12,59 66,66 1,98 5,88
173,7
8


79
Bibliografie
Bran F., Rojanschi V., 2002, Politici i strategii de mediu, Ed. Economic,
Bucureti;
Dumescu F., 2006, Evaluarea imapactului asupra mediului, Ed. Risoprint,
Cluj Napoca;
Dumescu F., 2007, Managementul mediului i dezvoltare durabil, Ed.
Eurostampa, Timioara;
Nicolae A., 2004, Dezvoltare durabil prin valorificarea materialelor
secundare, Ed. Printech, Bucureti;
*** APM Arad Starea factorilor de mediu n judeul Arad pe anul
2007.


80
ORIENTRI ACTUALE N DOMENIUL PRODUCERII I
COMERCIALIZRII ALIMENTELOR N JUDEUL
ARAD

Dorina Ardelean, Daniela Popa
Facultatea de tiine Economice, Universitatea de Vest Vasile Goldi Arad,
marketing@uvvg.ro

Abstract
The paper develops the theme of selling and producing food products in Arad
County. In the first part of the paper it is presented the present economic situation of Arad
County. In the second part of the paper there are presented the companies which act in the
area of food production and commercialization and the economic indicators that are used
by the CCIA Arad in establishing the top of the best firms in Arad County for the year 2006.
After these it is treated the theme of food safety reglementations in the European Union
with the last directives and guiding lines.
Key words: food products, commerce, production, small companies, medium
companies, big companies.

1. Prezentarea situaiei economice a Judeului Arad dup aderarea la
UE
Situat n partea de vest a rii, judeul Arad se nvecineaz cu judeele
Bihor, Alba, Hunedoara i Timi, i este principala poart de intrare n Romnia
dinspre Europa central i de apus. Cu o suprafa total de 7.654 km2, judeul
cuprinde 78 de uniti teritoriale i administrative din care un municipiu - Arad,
municipiul reedin de jude, 9 orae (Chiineu Cri, Curtici, Ineu, Lipova,
Ndlac, Pecica, Pncota, Sebi, Sntana) i 68 de comune.
Populaia judeului numra la ultimul recensmnt 461.791 locuitori din
care 233.992 locuitori aparin urbanului. Din punct de vedere etnic, la
recensmntul din anul 2002, populaia judeului prezenta urmtoarea structur:
82,1% romni, 10,6% maghiari, 3,8% rromi, 1,0% germani, 1,2% slovaci, 0,3%
ucrainieni, 0,2% srbi i 0,8% alte naionaliti i populaie nedeclarat.
n 1989, economia Romniei era n pragul dezastrului. Regimul comunist a
lsat n urm un sistem super centralizat, lipsa iniiativei private, productivitate
redus, tehnologii nvechite, energofage i poluante, o infrastructur distrus, o
for de munc supradimensionat i cu mentalitate de tip dictatura
proletariatului.
Punctul de plecare n rezolvarea acestor probleme l-a constituit dezvoltarea
economiei de pia. Un rol important n acest proces l-au constituit restructurarea
industrial, privatizarea societilor cu capital de stat i atragerea investiiilor
strine. Acest proces a fost dureros i de lung durat. Printre victimele tranziiei


81
la economia de pia din Arad s-au numrat i ntreprinderi cu o bogat tradiie
(UTA - textile, ARIS - maini unelte). Dei privatizate, vechile uniti din industria
alimentar ardean se afl ntr-un puternic declin (prelucrarea crnii i a laptelui,
producerea zahrului).
n ciuda acestor eecuri, datorit deschiderii i implicrii active a
administraiei publice locale i a Camerei de Comer n politica de dezvoltare
economic local i a orientrii acesteia spre atragerea investiiilor strine,
municipiul Arad, cunoate dup 1989 o dezvoltare susinut, mult peste cea
naional.
Au contribuit la acest succes, pe lng o serie de privatizri reuite (de
exemplu Astra Vagoane, achiziionat de Trinty Industries Inc., SUA, Arbema
achizitionat de Brau Union AG, Austria) investiiile n noi uniti industriale
realizate prin atragerea investitorilor strini i romni. O explicatie pentru
atractivitatea Aradului o constituie poziia sa geografic strategic, oraul fiind
principala poart de intrare n Romnia dinspre Uniunea European i cel mai
important nod al reelelor de transport rutiere si feroviare transeuropene din vestul
Romniei, inclus n Coridorul Paneuropean IV, care leag Europa de Vest de rile
Europei de Sud - Est i Asiei Centrale. Un alt element de atractivitate l-a constituit
infrastructura extins, fora de munc calificat i bogata tradiie industrial. Nu n
ultimul rnd trebuie menionat implementarea cu succes a proiectului Zonei.
Structura economiei judeului Arad

Industrie 20%
Comer intern 28%
Import export 17%
Servicii 28%
Construcii 7%
Investiii strine n Arad

ara Firme Investiii
SUA 77 34.744.829 USD
Italia 775 18.261.575 USD
Germania 480 15.891.594 USD
Frana 58 10.624.105 USD
Olanda 42 4.740.629 USD
Islanda 2 1.689.461 USD
Cipru 3 1.514.629 USD

Judeul Arad dispune de o economie echilibrat, principalele sectoare de
activitate productiv fiind agricultura i industria. Aradul deine ponderi importante
n economia naional. Menionm potenialul agricol deinut de judeul Arad:
locul 4 n ierarhia judeelor n ceea ce privete suprafaa agricol, locul 3 pe ar la


82
parcul de tractoare agricole fizice, locul 6 la producia de porumb boabe, etc. La
nceputul anului 2006, resursele de munc ale judeului Arad nsumau 291,7 mii
persoane (63,7% din populaia judeului), iar populaia ocupat era de 202,6 mii
persoane (69,5% din resursele de munc). Numrul salariailor la nceputul lui
2006 a fost de 121,5 mii persoane, n cretere fa de 2005 - cnd s-au nregistrat
117,3 mii. Ponderea cea mai mare n populaia ocupat o deine industria cu 31,6%,
urmat de agricultur cu 25,9%, comerul cu 14,9%, transportul i
telecomunicaiile cu 5,5%. n anul 2005 erau nregistrate 7619 societi comerciale
active.
n judeul Arad exist 18.913 firme care ar fi trebuit s depun bilan la
31.12.2006, dintre care 18.315 sunt considerate active ntruct au raportat activitate
economic.
Din numrul total de firme amintit mai sus doar 13.580 de firme
depuntoare de bilan i au intrat la prelucrare prin programul informatic al CCIA
Arad, au fost eliminate 12.133, trebuie s recunoatem c este cu att mai mare
meritul celor 1.447 de firme rmase.
Principalele domenii de activitate ale acestor societi comerciale sunt
(procentual): producie - 20 %, servicii - 28 %, comer - 28 %, export - 16 % i
construcii - 8 %.
Ramurile industriale reprezentate n judeul Arad sunt: producia de
vagoane de cale ferat i material rulant, mobil, componente pentru industria
autovehiculelor, textile i pielrie, mbrcminte i tricotaje, maini-unelte, maini
agricole. Economia judeului Arad deine ponderi importante n economia naional
: locul 1 n producia de material rulant, locul 5 n producia de textile i confecii,
locul 7 n pielrie i producia de nclminte, locul 13 n producia de mobil.
Bunurile exportate n anul 2006 din judeul Arad au o valoare de circa
1.100 milioane euro, principalele produse fiind : produsele textile i confeciile,
componentele pentru industria auto, vagoanele i materialul rulant, mobil,
nclminte, echipament electric etc.
Cea mai mare pondere economic o deine industria prelucrtoare (peste
85%), iar n cadrul acesteia, locul nti revine produciei de mbrcminte i
lenjerie, al doilea materialului rulant, al treilea produciei de componente auto,
urmate de producia de mobil, construcii metalice i pri componente, pielrie i
nclminte.
Fa de anul 2005, pentru economia judeului Arad anul 2006 reprezint o
cretere:
- producie industrial: 109,2%
- cifra de afaceri realizat n industrie: 112,3%.
Salariul mediu brut este de:
- total economie 949 lei
- agricultur 716 lei
- industrie i construcii 961 lei
- servicii 956 lei.


83
Salariul mediu net este de:
- total economie 711 lei
- agricultur 536 lei
- industrie i construcii 723 lei
- servicii 714 lei.
Numrul mediu scriptic de salariai este de peste 7.300.

2. Situaia societilor comerciale din judeul Arad
2.1. Analiza societilor care desfoar activiti n domeniul producerii i
comercializrii alimentelor n Judeul Arad
n continuare prezentm firmele care desfoar activiti n domeniul
producerii i comercializrii produselor alimentare. Din 18.315 firme care au depus
bilan la sfritul anului 2006 cele care desfoar activiti n domeniul:
A. Comer cu ridicata al produselor agricole brute, animalelor vii, produselor
alimentare, buturilor i tutunului 23 firme, clasificate dup cum urmeaz:
a). ntreprinderi mijlocii:
1. DARIMEX INTERNAIONAL SA - Comer cu ridicata nespecializat de
produse alimentare, buturi i tutun
2. RESCO SA - Comer cu ridicata nespecializat de produse alimentare,
buturi i tutun
3. AVA 3 COMPANY SRL - Comer cu ridicata specializat al altor alimente,
inclusiv pete, crustacee i molute
b). ntreprinderi mici
1. ROPINI SRL - Comer cu ridicata al crnii i produselor din carne
2. PALROM SRL - Comer cu ridicata al produselor lactate, oulor, uleiurilor
i grsimilor comestibile
3. LAICOM SRL - Comer cu ridicata al crnii i produselor din carne
4. IMPEX BOCK SRL - Comer cu ridicata nespecializat de produse
alimentare, buturi i tutun
5. LACTO FOOD SRL - Comer cu ridicata nespecializat de produse
6. HA TRADE SRL - Comer cu ridicata nespecializat de produse
7. CODLEA SERV SRL (LAICOM PACK SRL) - Comer cu ridicata al
crnii i produselor din carne
8. ARGENA SRL - Comer cu ridicata nespecializat de produse alimentare,
buturi i tutun
9. COMALIM SA - Comer cu ridicata nespecializat de produse alimentare,
buturi i tutun
10. BUSINESS B.V. IMPORT EXPORT SRL - Comer cu ridicata al
buturilor


84
c). Microntreprinderi
1. DUEX SRL - Comer cu ridicata specializat al altor alimente, inclusiv
pete, crustacee i molute
2. SWEETLAND SRL - Comer cu ridicata al zahrului, ciocolatei i
produselor zaharoase
3. SALAUTA IMPEX SRL - Comer cu ridicata al cerealelor, seminelor i
furajelor
4. GLOBUS TOTAL DISTRIBUTION SRL - Comer cu ridicata
nespecializat de produse alimentare, buturi i tutun
5. ADRIA FOOD SRL - Comer cu ridicata nespecializat de produse
6. SOCIAL IMPEX SRL - Comer cu ridicata al buturilor
7. BELANCO COM SRL - Comer cu ridicata nespecializat de produse
8. AGROSAN TRADE - Comer cu ridicata al animalelor vii
9. CASIANI SRL - Comer cu ridicata al cerealelor, seminelor i furajelor
10. TRICORP SRL - Comer cu ridicata nespecializat de produse alimentare,
buturi i tutun
B. Comer cu amnuntul n magazine specializate, nespecializate, precum i
neefectuat prin magazine 10 firme, clasificate dup cum urmeaz:
a). ntreprinderi mijlocii:
1. SPAR SRL - Comer cu amnuntul n magazine nespecializate, cu vnzare
predominant de produse alimentare, buturi i tutun
2. ASENSI SRL - Comer cu amnuntul n magazine nespecializate, cu
vnzare predominant de produse alimentare, buturi i tutun
1. GLOBUS INTERNAIONAL SRL [- Comer cu amnuntul n magazine
nespecializate, cu vnzare predominant de produse alimentare, buturi i tutun
2. PADI PORT ARTUR SRL - Comer cu amnuntul n magazine
3. LELIA COM-PRIMEX SRL - Comer cu amnuntul n magazine

1. INFLOMAR EXPERT SRL - Comer cu amnuntul n magazine
nespecializate, cu vnzare predominan de produse alimentare, buturi i tutun
2. WINE PRINCESS EDITION SRL - Comer cu amnuntul al buturilor
3. EUROBLUE SRL - Comer cu amnuntul in magazine nespecializate, cu
vanzare predominanta de produse alimentare, buturi i tutun
4. RAN FOREST SERVICES SRL - Comer cu amnuntul n magazine


85
5. DADIANA MIHAELA SRL - Comer cu amnuntul n magazine
C. Exportatori - 10 firme, clasificate dup cum urmeaz:
a). ntreprinderi mari
1. ASTRAL IMPEX SRL - Comer cu ridicata nespecializat de produse
b). ntreprinderi mijlocii
2. DARIMEX INTERNAIONAL SA - Comer cu ridicata nespecializat de
3. AGRIROM SRL - Intermedieri n comerul cu produse alimentare, buturi
i tutun
c). ntreprinderi mici
1. SABINA IMPEX SRL - Intermedieri n comerul cu materii prime
agricole, animale vii, materii prime textile i cu semifabricate
2. INTERGLOBAL SRL Creterea animalelor, activitatea fermelor pentru
obinerea laptelui Creterea bovinelor
3. IULI ANIMPEX SRL - Intermedieri n comerul cu materii prime agricole,
animale vii, materii prime textile i semiproduse
d). Microntreprinderi
1. SAMOA SRL - Comer cu ridicata al animalelor vii
2. COVEXIM 2000 S.R.L. Comer cu ridicata al animalelor vii
3. F.A.G. IMPEX SRL - Intermedieri n comerul cu produse diverse
D. Industria alimentar, a buturilor i a tutunului 25 firme, clasificate
dup cum urmeaz:
a). ntreprinderi mijlocii
1. PANPRO SRL - Fabricarea pinii; fabricarea produselor proaspete de
patiserie
2. FILIP D IMPEX SRL - Prepararea produselor din carne (inclusiv din carne
de pasre)
3. MIKY SRL - Fabricarea pinii; fabricarea produselor proaspete de
patiserie
4. DOLCE IULIUS SRL - Fabricarea pinii; fabricarea produselor proaspete
de patiserie
5. RAIO-WEST SRL - Fabricarea produselor de morrit
6. AUTO SUPER SERVICE ARAD VEST SRL - Fabricarea pinii;
fabricarea produselor proaspete de patiserie
7. NORBELA SRL - Fabricarea produselor de morrit
1. CRIMONA SRL - Producia i conservarea crnii
2. WINE PRINCESS SRL - Fabricarea vinurilor
3. HELVETICA MILK SRL - Fabricarea produselor lactate i a brnzeturilor


86
4. DANED SWEET CONFISERI PATISERIE SRL - Fabricarea produselor
din cacao, a ciocolatei i a produselor zaharoase
5. TOPAZ SRL - Fabricarea condimentelor
6. CRIAN COMIMPEX SRL - Fabricarea pinii; fabricarea produselor
proaspete de patiserie
7. TOMATE PROD SRL - Fabricarea pinii; fabricarea produselor proaspete
de patiserie
8. TROIE SRL - Fabricarea pinii; fabricarea produselor proaspete de
patiserie
9. NIC KRIS SRL - Fabricarea pinii; fabricarea produselor proaspete de
patiserie
10. SATURN PRODIMPEX SRL - Fabricarea pinii; fabricarea produselor
proaspete de patiserie
1. IMPERIAL IMPEX SRL - Fabricarea altor produse alimentare n.c.a.
2. ORNEX SRL - Fabricarea produselor de morrit
3. MOARA CAPRICORNILOR SRL [- Fabricarea produselor de
4. FILIP GRUP SRL - Producia i conservarea crnii de pasre
5. KARAMELL SRL - Fabricarea pinii; fabricarea produselor proaspete de
patiserie
6. FREISINGER SRL - Fabricarea pinii; fabricarea produselor proaspete de
patiserie
7. T.G.M. SRL - Fabricarea pinii; fabricarea produselor proaspete de
patiserie
8. DOINA SRL - Fabricarea pinii; fabricarea produselor proaspete de
patiserie

2.2. Acordarea de premii i distincii de ctre CCIA Arad pentru rezultate
deosebite n anul 2006
Sunt admise s participe la top, firmele care ndeplinesc, cumulativ,
urmtoarele condiii:
- sunt comerciani de tip: SA (societate pe aciuni), SRL (societate cu
rspundere limitat), SNC (societate n nume colectiv), SCS (societate n
comandit simpl), SCA (societate n comandit pe aciuni), OC (organizaii
cooperatiste), SC (societi cooperative), I.N.C.D (institute naionale de cercetare-
dezvoltare);
- realizeaz o rat a profitului (profit curent/cifra de afaceri) ntre 1% si
100% ;
- realizeaz o cifr de afaceri de:
minimum 220.000 RON pentru microntreprinderi;
minimum 300.000 RON la celelalte categorii de firme;
- nu au pli restante la bugetele publice, la 31.12. 2006;


87
- au un numr mediu de salariai, declarat n situaiile financiare pentru
anul 2006, mai mare sau egal cu 2.
Indicatori utilizai pentru clasificarea firmelor:
I1 : cifra de afaceri net;
I2 : profitul din exploatare;
I3 : rata profitului = (Profit curent / Cifra afaceri) ;
I4 : eficiena utilizrii resurselor umane = (Valoarea adugat) / Numr
mediu de salariai);
I5 : efortul de dezvoltare = (Creteri ale activelor imobilizate n anul de
raportare Creteri ale rezervei din reevaluare n anul de raportare) / (Total active
imobilizate Rezerve din reevaluare) ;
I6 : eficiena utilizrii capitalului angajat = (Profitul curent + Cheltuieli
privind dobnzile) / Total active).
Pentru rezultate deosebite obinute n domeniu specific Camera de Comer
Industrie i Agricultur a acordat premii pentru activitatea pe anul 2006, astfel:
DISTINCIA DE EXCELEN se acord firmelor care s-au clasat pe
unul din primele trei locuri n ultimii trei ani consecutiv.
1. ASTRAL IMPEX SRL - Comer cu ridicata nespecializat de produse
3. PALROM SRL - Comer cu ridicata al produselor lactate, oulor, uleiurilor
i grsimilor comestibile
4. PANPRO SRL - Fabricarea pinii; fabricarea produselor proaspete de
patiserie
5. RESCO SA - Comer cu ridicata nespecializat de produse alimentare,
buturi i tutun
6. ROPINI SRL - Comer cu ridicata al crnii i produselor din carne
TROFEUL DE EXCELEN se acord firmelor care s-au clasat pe
unul din primele trei locuri n ultimii cinci ani consecutiv.
1. DARIMEX INTERNATIONAL SA - Comer cu ridicata nespecializat de
2. DUEX SRL - Comer cu ridicata specializat al altor alimente, inclusiv
pete, crustacee i molute
3. FILIP D IMPEX SRL - Prepararea produselor din carne (inclusiv din carne
de pasare)
4. GLOBUS INTERNATIONAL SRL - Comer cu amnuntul n magazine
nespecializate, cu vnzare predominant de produse alimentare, buturi i
tutun
TROFEUL CREATIVITII
Camera de Comer, Industrie si Agricultura a Judeului Arad, mpreuna cu
Oficiul de Stat pentru Invenii i Mrci i consilierul european pe proprietate


88
intelectual acreditat, realizeaz cea de-a VIII-a ediie a Trofeului creativitii,
urmrind stimularea i premierea firmelor cu preocupri n ceea ce privete
activitatea de brevetare a inveniilor i de protejare a desenelor i modelelor
industriale, pe plan intern i internaional. Trofeul creativitii se realizeaz
avndu-se n vedere numrul actelor de proprietate intelectual solicitate i
dobndite n perioada 2004 2006.
n domeniul producerii i comercializrii alimentelor a obinut acest
premiu societatea ASTRAL IMPEX SRL - Comer cu ridicata nespecializat de

3. Iniiative de reglementri ale UE n domeniul produselor alimentare
n data de 21 Ianuarie 2008 Comisia European a fcut Parlamentului i
Consiliului Europei o propunere de modificare a Regulamentului (CE) nr. 258/97
privind alimentele i ingredientele alimentare noi (aciunile 14 i 51) i n
conformitate cu cadrul de reglementare al Directivei 90/220/CEE cu privire la
OMG-uri. Acest lucru a fost realizat parial prin adoptarea Regulamentului (CE) nr.
1829/2003 privind produsele alimentare i furajele modificate genetic. Este necesar
acum s se clarifice regulamentul privind alimentele noi, avnd n vedere faptul c
produsele alimentare modificate genetic nu mai fac parte din domeniul su de
aplicare.
Propunerea este conform cu politica Comisiei pentru o mai bun
reglementare, cu Strategia de la Lisabona i cu strategia de dezvoltare durabil a
Uniunii Europene. Aceasta pune accentul pe simplificarea procesului de
reglementare, reducnd astfel obligaiile administrative i mbuntind
competitivitatea industriei alimentare europene, meninnd n acelai timp un nivel
nalt de protecie a sntii publice i lund n considerare aspectele globale.
Toate alimentele noi i utilizarea lor n produsele alimentare vor fi evaluate
n funcie de urmtoarele criterii: acestea nu trebuie s reprezinte un pericol pentru
consumator i nici s l induc n eroare pe acesta, iar n cazul unei nlocuiri nu
trebuie s prezinte inconveniente nutriionale pentru consumator.
n conformitate cu decizia de a adopta o procedur centralizat la nivelul
UE i de a separa gestionarea riscurilor de evaluarea acestora, toate cererile de
autorizare a alimentelor noi trebuie prezentate Comisiei i apoi transmise
Autoritii Europene pentru Sigurana Alimentar (EFSA) care va efectua evaluri
ale siguranei. Includerea unui aliment nou pe lista comunitar a alimentelor noi va
fi analizat de Comisie pe baza avizului din partea EFSA. Comisia este sprijinit de
ctre Comitetul permanent pentru lanul alimentar i sntatea animal (Standing
Committee on the Food Chain and Animal Health - SCFCAH).
Decizia final de a include un aliment nou pe lista comunitar a
alimentelor noi va fi luat de Comisie prin intermediul procedurii de comitologie.
Autorizarea adresat specific solicitantului va fi nlocuit i procedura simplificat
va fi eliminat, prin intermediul unui sistem general de decizii de autorizare
adresate Comunitii. Protecia datelor ar putea fi asigurat n cazuri justificate,


89
referitoare la dovezile tiinifice recente i la date care fac obiectul unui drept de
proprietate, pentru a sprijini inovarea n industria agroalimentar.
Fr a aduce atingere Directivei 2000/13/CE privind etichetarea, decizia va
include, dup caz, o etichetare specific suplimentar pentru alimentele noi vndute
consumatorilor.
n ceea ce privete alimentele tradiionale provenite din ri tere, va fi
introdus un sistem de evaluare i gestionare a siguranei bazat pe experiena
precedent privind utilizarea alimentar n condiii de siguran n ara de origine.
n cazul n care s-a demonstrat existena unei experiene precedente privind
utilizarea alimentar n condiii de siguran n ara de origine, iar statul membru i
EFSA nu prezint obiecii motivate privind sigurana, bazate pe dovezi tiinifice,
alimentul ar putea fi introdus pe pia pe baza unei notificri a operatorului din
sectorul alimentar care intenioneaz s comercializeze alimentul. Acest lucru va
permite o evaluare i gestionare a siguranei mai proporionale pentru alimentele n
privina crora exist o experien precedent privind utilizarea alimentar n
condiii de siguran. n cazul n care sunt prezentate obiecii motivate privind
securitatea, se va aplica procedura de comitologie normal.
Pentru fiecare aliment nou autorizat, pot fi stabilite o specificaie,
modalitile de etichetare, condiiile de utilizare i, dup caz, o cerin de
monitorizare dup introducerea pe pia.
Pentru a garanta faptul c alimentele noi, odat autorizate, fac obiectul unei
monitorizri constante i sunt reevaluate dac este necesar, productorii alimentelor
noi vor fi obligai s informeze Comisia cu privire la orice informaie nou care
poate afecta evaluarea siguranei alimentelor noi.
De asemenea, se aplic urmtoarele definiii:
(a) aliment nou nseamn:
(i) aliment care nu a fost utilizat pentru consumul uman la un nivel
semnificativ n cadrul Comunitii nainte de 15 mai 1997;
Utilizarea unui aliment exclusiv ca supliment alimentar sau n cadrul unui
supliment alimentar nu este suficient pentru a determina dac acesta a fost utilizat
pentru consumul uman la un nivel semnificativ n cadrul Comunitii nainte de 15
mai 1997. Cu toate acestea, n cazul n care un aliment a fost folosit exclusiv ca
supliment alimentar sau n cadrul unui supliment alimentar nainte de aceast dat,
acesta poate fi introdus pe piaa comunitar dup acea dat n vederea aceleiai
utilizri fr a fi considerat drept aliment nou. Alte criterii pentru a determina dac
un aliment a fost utilizat pentru consumul uman la un nivel semnificativ n cadrul
Comunitii nainte de 15 mai 1997, care au ca scop modificarea unor elemente
neeseniale ale prezentului regulament, ntre altele prin completarea acestuia, pot fi
adoptate n conformitate cu procedura de reglementare cu control prevzut la
articolul 14 alineatul (3).
(ii) aliment de origine vegetal sau animal, atunci cnd se aplic
plantei i animalului o tehnic netradiional de reproducere care nu a fost folosit
nainte de 15 mai 1997; i


90
(iii) aliment pentru care s-a aplicat un nou proces de producie, care nu
a fost utilizat nainte de 15 mai 1997, n cazul n care acest proces de producie
duce la schimbri semnificative n compoziia sau structura alimentului care
afecteaz valoarea sa nutritiv, metabolismul sau nivelul de substane nedorite.
(b) aliment tradiional provenit dintr-o ar ter nseamn un
aliment nou n privina cruia exist o experien precedent privind utilizarea
alimentar ntr-o ar ter, ceea ce nseamn c alimentul respectiv a fcut i
continu s fac parte din regimul alimentar normal al unei mari pri din populaia
rii de cel puin o generaie.
(c) experien precedent privind utilizarea alimentar n condiii de
siguran nseamn c sigurana alimentului n cauz este confirmat de date
privind compoziia acestuia, precum i de experiena folosirii sale i de folosirea
continu n regimul alimentar normal al unei mari pri din populaia unei ri.
Un aliment nou poate fi inclus pe lista comunitar doar dac ndeplinete
urmtoarele condiii:
(a) pe baza dovezilor tiinifice disponibile, nu pune nicio problem de
siguran pentru sntatea consumatorului n condiii de consum normale;
(b) nu induce n eroare consumatorul, nici prin modul n care este
prezentat i nici prin utilizarea prevzut;
(c) n cazul n care este destinat s nlocuiasc un alt aliment, nu difer
de acel aliment ntr-o msur n care consumul su normal ar fi dezavantajos
pentru consumator pe plan nutriional.
Aliment tradiional provenit dintr-o ar ter:
1. Un operator din sectorul alimentar care intenioneaz s introduc
un aliment tradiional provenit dintr-o ar ter pe pia n Comunitate notific
acest lucru Comisiei, indicnd numele alimentului, compoziia i ara de origine ale
acestuia.
Notificarea este nsoit de date documentate care s demonstreze
experiena precedent privind utilizarea alimentar n condiii de siguran n ara
ter.
2. Comisia transmite de ndat notificarea, inclusiv demonstrarea
experienei precedente privind utilizarea alimentar n condiii de siguran
menionat la alineatul (1), statelor membre i Autoritii.
3. n termen de patru luni de la data la care notificarea prevzut la
alineatul (2) este transmis de ctre Comisie, un stat membru i Autoritatea pot
informa Comisia cu privire la existena unor obiecii motivate din partea acestora
privind sigurana, bazate pe dovezi tiinifice, referitoare la introducerea pe pia a
alimentului tradiional n cauz.
n acest caz, alimentul nu este introdus pe pia n Comunitate i se aplic
articolele 5 -7. Notificarea menionat la alineatul (1) se consider ca fiind cererea
menionat la articolul 3 alineatul (1) din Regulamentul XX/XXX [procedur
comun].


91
Comisia informeaz n consecin operatorul respectiv din sectorul
alimentar n termen de cinci luni de la data notificrii n conformitate cu alineatul
(1).
4. n cazul n care nu a fost ridicat, pe baza dovezilor tiinifice,
nicio obiecie motivat referitoare la siguran i nu i-a fost transmis nicio
informaie referitoare la acest aspect operatorului respectiv din sectorul alimentar
n conformitate cu alineatul (3), alimentul tradiional poate fi introdus pe pia n
Comunitate dup cinci luni de la data notificrii n conformitate cu alineatul (1).
5. Comisia public o list a alimentelor tradiionale provenite din ri
tere care pot fi introduse pe pia n Comunitate n conformitate cu alineatul (4) pe
o pagin a site-ului de internet al Comisiei rezervat n acest scop.
6. Normele de punere n aplicare a prezentului articol, care au drept
scop modificarea unor elemente neeseniale ale prezentului regulament, ntre altele
prin completarea acestuia, pot fi adoptate n conformitate cu procedura de
reglementare cu control prevzut la articolul 14 alineatul (3).

Concluzii
Prezenta lucrarea i-a propus o scurt trecere n revist a situaiei
comercianilor i productorilor de produse alimentare din judeul Arad, precum i
a ultimelor reglementri europene privind sigurana i securitatea produselor
alimentare.
n acest sens situaia se prezint n felul urmtor:
Analiza societilor care desfoar activiti n domeniul producerii i
comercializrii alimentelor n Judeul Arad
A. Comer cu ridicata al produselor agricole brute, animalelor vii,
produselor alimentare, buturilor i tutunului 23 firme, clasificate dup cum
urmeaz:
a). ntreprinderi mijlocii: 3
b). ntreprinderi mici: 10
c). Microntreprinderi: 10
B. Comer cu amnuntul n magazine specializate, nespecializate,
precum i neefectuat prin magazine 10 firme, clasificate dup cum urmeaz:
C. Exportatori - 10 firme, clasificate dup cum urmeaz:
a). ntreprinderi mari: 1
b). ntreprinderi mijlocii: 3
c). ntreprinderi mici: 3
d). Microntreprinderi: 3
D. Industria alimentar, a buturilor i a tutunului 25 firme,
clasificate dup cum urmeaz:


92
Acordarea de premii i distincii de ctre CCIA Arad pentru rezultate
deosebite n anul 2006
Sunt admise s participe la top, firmele care ndeplinesc, cumulativ,
urmtoarele condiii:
- sunt comerciani de tip: SA, SRL, SNC, SCS, SCA, OC, SC, I.N.C.D;
- realizeaz o rat a profitului (profit curent/cifra de afaceri) ntre 1% si 100% ;
- realizeaz o cifr de afaceri de:
minimum 220.000 RON pentru microntreprinderi;
minimum 300.000 RON la celelalte categorii de firme;
- nu au pli restante la bugetele publice, la 31.12. 2006;
- au un numr mediu de salariai, declarat n situaiile financiare pentru anul 2006,
mai mare sau egal cu 2.
Indicatori utilizai pentru clasificarea firmelor:
I1 : cifra de afaceri net;
I2 : profitul din exploatare;
I3 : rata profitului = (Profit curent / Cifra afaceri) ;
I4 : eficiena utilizrii resurselor umane = (Valoarea adugat) / Numr mediu
de salariai);
I5 : efortul de dezvoltare = (Creteri ale activelor imobilizate n anul de raportare
Creteri ale rezervei din reevaluare n anul de raportare) / (Total active
imobilizate Rezerve din reevaluare) ;
I6 : eficiena utilizrii capitalului angajat = (Profitul curent + Cheltuieli privind
dobnzile) / Total active).
DISTINCIA DE EXCELEN se acord firmelor care s-au clasat pe
unul din primele trei locuri n ultimii trei ani consecutiv: 6 firme.
TROFEUL DE EXCELEN se acord firmelor care s-au clasat pe
unul din primele trei locuri n ultimii cinci ani consecutiv: 4 firme.
TROFEUL CREATIVITII - urmrind stimularea i premierea
firmelor cu preocupri n ceea ce privete activitatea de brevetare a inveniilor i de
protejare a desenelor i modelelor industriale, pe plan intern i internaional.
Trofeul creativitii se realizeaz avndu-se n vedere numrul actelor de
proprietate intelectual solicitate i dobndite n perioada 2004 2006: 1 firm.
Iniiative de reglementri ale UE n domeniul produselor alimentare
n data de 21 Ianuarie 2008 Comisia European a fcut Parlamentului i
Consiliului Europei o propunere de modificare a Regulamentului (CE) nr. 258/97
privind alimentele i ingredientele alimentare noi (aciunile 14 i 51) i n
conformitate cu cadrul de reglementare al Directivei 90/220/CEE cu privire la
OMG-uri. Acest lucru a fost realizat parial prin adoptarea Regulamentului (CE) nr.
1829/2003 privind produsele alimentare i furajele modificate genetic. Este necesar
acum s se clarifice regulamentul privind alimentele noi, avnd n vedere faptul c


93
produsele alimentare modificate genetic nu mai fac parte din domeniul su de
aplicare.
Aliment nou nseamn:
(i) aliment care nu a fost utilizat pentru consumul uman la un nivel
semnificativ n cadrul Comunitii nainte de 15 mai 1997;
(ii) aliment de origine vegetal sau animal, atunci cnd se aplic plantei i
animalului o tehnic netradiional de reproducere care nu a fost folosit nainte de
15 mai 1997; i
(iii) aliment pentru care s-a aplicat un nou proces de producie, care nu a fost
utilizat nainte de 15 mai 1997, n cazul n care acest proces de producie duce la
schimbri semnificative n compoziia sau structura alimentului care afecteaz
valoarea sa nutritiv, metabolismul sau nivelul de substane nedorite.
Aliment tradiional provenit dintr-o ar ter nseamn un aliment
nou n privina cruia exist o experien precedent privind utilizarea alimentar
ntr-o ar ter, ceea ce nseamn c alimentul respectiv a fcut i continu s fac
parte din regimul alimentar normal al unei mari pri din populaia rii de cel puin
o generaie.
Experien precedent privind utilizarea alimentar n condiii de
siguran nseamn c sigurana alimentului n cauz este confirmat de date
privind compoziia acestuia, precum i de experiena folosirii sale i de folosirea
continu n regimul alimentar normal al unei mari pri din populaia unei ri.
Un aliment nou poate fi inclus pe lista comunitar doar dac ndeplinete
urmtoarele condiii:
(a) pe baza dovezilor tiinifice disponibile, nu pune nici o problem de
siguran pentru sntatea consumatorului n condiii de consum normale;
(b) nu induce n eroare consumatorul, nici prin modul n care este prezentat i
nici prin utilizarea prevzut;
(c) n cazul n care este destinat s nlocuiasc un alt aliment, nu difer de acel
aliment ntr-o msur n care consumul su normal ar fi dezavantajos pentru
consumator pe plan nutriional.

Bibliografie
Diaconescu I., Ardelean D., Diaconescu M Merceologie alimentar.
Calitate i siguran, 2007, Editura Universitar, Bucureti;
www.cciaarad.ro
www.infoeuropa.ro
www.euro-info.ccir.ro


94
ADVANTAGES AND DISADVANTAGES OF CROSS
CULTURAL COMMUNICATION

Ilona Mth
Tessedik Smuel College Faculty of Economics, Bkscsaba, Hungary

The reasonable person adapts himself to the
world,
while the unreasonable one persists in trying to
adapt the world to himself.
George Bernard Shaw

Abstract
The paper aims at presenting and defining the concept of culture with its specific domain
related to cross culture in the context of interaction between different ethnic and national background
both as co-habiting national minorities and as a result of globalisation and borderless travelling and
circulation of ideas, labour force, technology and invention. It also enhances the effects on overall
general and business human contacts generated by the different way of thinking and speaking that
characterises different people and nations, pointing out the advantages and disadvantages of being
separate entities with distinct language, cultural, educational and mentality background.
Key words: cross-cultural communication, communication models, cultural differences,
business environment, business purposes, interdependence of social sciences.

Objectives
To describe a model for understanding cultural differences and to build
awareness of the effects that culture has on language.
To understand some aspects of the international business environment and
the role that culture and language plays.
To illustrate the application of various analytical perspectives and models
from linguistics and the social sciences on international business
communications and organizational theory.
To demonstrate the interdependence of the social science disciplines
sociology, psychology, anthropology, and linguistics and to show their
effects on various business situations.

1. Introduction
Do You Know?
The Final Word on Nutrition and Health
It's a relief to know the truth after all the conflicting medical studies.


95
1. a) The Japanese eat very little fat and suffer fewer heart attacks than the
British or Americans.
1. b) The French eat a lot of fat and also suffer fewer heart attacks than the
British or Americans.
2. a) The Japanese drink very little red wine and suffer fewer heart attacks
than the British or Americans.
2 b) The Italians drink excessive amounts of red wine and also suffer fewer
heart attacks than the British or Americans.
3. The Germans drink a lot of beer and eat lots of sausages and fats yet suffer
fewer heart attacks than the British or Americans.
Conclusion: Eat and drink what you like. Speaking English is apparently what
kills you.
Do You Know?
World Population Composition
If we could shrink the earth's population to a village of precisely 100 people, with
all the existing human ratios remaining the same, it would look something like the
following:

There would be:
57 Asians
21 Europeans
14 from the Western Hemisphere, both north and south
8 Africans

52 would be female 70 would be non-white
48 would be male 30 would be white

70 would be non-Christian 89 would be heterosexual
30 would be Christian 11 would be homosexual

2. Background
2.1. World Situation
Emergence of the Digital Age (e.g., revolution of computer technology,
digitization, fiber optics, satellite communications, the Internet)
Ease and speed of international travel
Preponderance of English as the universal lingua franca
Formation and expansion of regional trade alliances (e.g.,
NAFTA (North American Free Trade Agreement)
EU (European Union)
GATT (General Agreement on Tariffs and Trades)
ASEAN (Association of Southeast Asian Nations)
Growth of international professional associations
2.2. Globalization


96
The percent of the U.S. population that is foreign born has grown from
4.8% in 1970 to 6.2% in 1980 to 7.9% in 1990 and over 9% in 2000
(Ferraro, 2002).
The U.S. has the fourth largest Spanish-speaking population in the world.
E.g., More than 60% of the people in Miami speak Spanish as their first
language (Ferraro, 2002).
60% of companies will increase their global presence in the coming three
years (ADP Survey, 2002).
A large number of corporations receive more than half of their sales from
foreign market. E.g., Coca Cola sells more of its product in Japan than in
the U.S. (Ferraro, 2002).
Senior executives say that the ability to manage the business on a global
basis is a top priority (ADP Survey, 2002).
All of these changes are facilitating the cross border movement of people,
goods, and data, bringing more and more cultures into contact with one
another and increasing the potential for cross-cultural conflict.
What is new about the global economy is the scale and the speed with
which innovations, borrowings (maladies!), etc. are spreading.

2.3. Business Culture
Domestic business organizations can be viewed as mini-cultures
(composed of different people with different roles, statuses, and value
systems) that operate within the wider national context.
Individuals engage in corporate rituals, perpetuate myths and stories, adhere
to norms, symbols and behavioral expectations, and use specialized
vocabularies.
Businesses are both differentiated and socially stratified in those specific
roles and statuses can be identified.
Failure to understand the influence that culture and language has on
business has led to misunderstandings, miscommunications, costly
marketing blunders, lawsuits, and a general undermining of corporate goals.
(Ferraro, 2002).

2.4. Language in Business
An American airline offering service to Brazil advertised its rendezvous
lounges in its business class section. They failed to realize that the word
rendezvous in Portuguese refers to a room for illicit sexual encounters.
The American Dairy Associations successful ad Got Milk? was
unfortunately translated in Mexico as Are you lactating?
Chevrolet was surprised when their popular compact car, the Nova, when
exported to Mexico, didnt sell. What they failed to realize was that No
va when translated into Spanish means no go or wont run.


97
An American ink manufacturer attempted to sell bottled ink in Mexico
through their advertisement that they could avoid embarrassment (from
stains) through their brand of ink. However, the Spanish word used for
embarrassed was embarazar which means to become pregnant. People
thought the company was selling a contraceptive device.
A sign in a Romanian hotel informing the English-speaking guests that the
elevator was not working read, The lift is being fixed. For the next few
days we regret that you will be unbearable.
A sign in the window of a Paris dress shop said Come inside and have a
fit.
A notice in a Moscow tourist hotel stated, If this is your first visit to the
U.S.S.R., you are welcome to it.
The failure rates of U.S. expatriates (individuals on foreign assignments)
are significantly higher than for other countries; 76% of U.S. companies
experience failure rates over 10%, as compared to 3% for Western
European and 14% for Japanese companies.
One of the biggest reasons for failure is the assumption that if someone is
successful in their home environment, then they will be successful in an
international environment.
Research has shown that failures in international business most often result
from the individuals inability to understand and adapt to the local countrys
ways of doing things.
Companies are beginning to realize that the single most important criterion
for success in international business is communication skills. This is
followed by personality traits, such as flexibility and accommodation,
individual motivation, and the expatriates family situation.
Important for successful communication skills are: competency in the local
language, motivation to learn, and willingness to use it.
(Ferraro 2002.)

3. Culture
1.1. Definition
What is Culture?
Culture (klt) n.
1. The total of the inherited ideas, beliefs, values, and knowledge, which
constitute the shared bases of social action.
2. The total range of activities and ideas of a group of people with shared
traditions, which are transmitted and reinforced by members of the group;
e.g., the mayan culture.
3. The artistic and social pursuits, expression, and tastes valued by a society
or class, as in the arts, manners, dress, etc.
(Collins English Dictionary, 1995)


98
Permeates our conscious and unconscious thoughts, feelings, and
perceptions; unwritten codes of behavior that individuals have internalized.
Affects the way we interpret and judge events, respond to new situations,
and make decisions (i.e., the fabric of everyday life).
Learned and absorbed from our earliest childhood, reinforced by stories and
heroes, expressed in our values and views, passed down from generation to
generation.
Reflected in the language we use to describe daily phenomena; found on a
variety of levels from national/country, corporate/professional, ethnic/group
membership, and personal/individual.

1.2. A Cultural Model

(Fons Trompenaars. 1998)

1.3. Dimensions of Culture

Nine Dimensions of Culture
Relationships importance of building relationships versus completing a
job.
Time importance of personal relationships versus adherence to schedules.
Communication ways the society communicates, including gestures.
Hierarchy perception of rank in relationship to others and ways of
interacting.


99
74
46
45
43
41
40
35
33
30
29
19
18
0 10 20 30 40 50 60 70 80 90 100
Japan
UK
Mexico
Germany
France
Spain
Status Attainment importance of personal achievement and sense of well-
being.
Space/Proxemics the amount of space needed for comfort in business and
personal environments.
Group Dependence importance of the individual versus the group in
social and business situations.
Diversity Receptivity how roles, power, and authority are associated with
gender, race, religion, and country of origin.
Change Tolerance responses to change, the need for rules, the ability to
take risks, and the perception of control over ones own destiny.
(Schell and Stolz-Loike, 1994.)

1.4. Corporate Cultures

(Fons Trompenaars 1998)

Feeling Upset at Work

(Fons Trompenaars, 1998)


100
89
69
65
63
61
53
52
50
41
40
32
30
0 20 40 60 80 100
Israel
Netherlands
UK
Italy
France
Mexico
Quality of Life


Countries and Corporate Cultures

* Beaman (personal experience)


101
Culture and the Workforce

(Fons Trompenaars, 1998.)

Bibliography:
Asante, Molefi Kete, Miike, Yoshitaka, & Yin, Jing. (Eds.), 2008, The
Global Intercultural Communication Reader, New York: Routledge;
Bennett M. J. (Ed.)., 1998, Basic Concepts of Intercultural
Communication. Yarmouth, ME: Intercultural Press, Boston MA;
Chen Guo-Ming, Starosta W. J., 2005, Foundations of Intercultural
Communication, Lanham, MD: University Press of America;
Chen Guo-Ming, Starosta, W. J. (Eds.), 2000, Communication and Global
Society, New York, Peter Lang;
Cotton D., Falvey D. Ken S., 2005, Market Leader New Edition,
Intermediate Business English Coursebook and Workbook, Financial Times,
Person-Longman;
Emmerson P., 2007, Business English Handbook Advanced, MacMillan;
Ferraro, 2002, The Cultural Dimensions of International Business;
Hofstede G. J., Pederson P. B., Hofstede G., Exploring Culture,
Intercultural Press, Boston, MA.;
Jones L., 1997, International Business English, Cambridge University
Press;
Klopf D. W., McCroskey J. C., 2007, Intercultural Communication
Encounters, Boston, Allyn & Bacon;
Lewis, Richard D., 1996, 1999, 2006, When Cultures Collide, Intercultural
Press, Boston, MA;


102
Lewis, Richard D., 2003, 2007, The Cultural Imperative, Intercultural
Press, Boston, MA;
Lewis, Richard D., 2005, Finland-Cultural Lone Wolf, Intercultural Press,
Boston, MA;
Lewis, Richard D., 2005, Humor Across Frontiers, Transcreen
Publications Hampshire;
Martin J. N., Nakayama T. K., 2007, Intercultural communication in
contexts (4th ed.), New York: McGraw-Hill;
Peterson, Brooks. (2004). Cultural Intelligence. Intercultural Press,
Boston, MA;
Pilbeam, Adrian, 2003, Market Leader International Management,
Financial Times, Pearson Education Limited, Longman;
Rogers, Everett M., & Steinfatt, Thomas M. (1999). Intercultural
communication. Prospect Heights, IL: Waveland Press;
Samovar, Larry A., Porter, Richard E., & McDaniel, Edwin R. (2007).
Communication between cultures (6th ed.). Belmont, CA: Wadsworth;
Samovar, Larry A., Porter, Richard E., & McDaniel, Edwin R. (Eds.).
(2006). Intercultural communication: A reader (11th ed.). Belmont, CA:
Wadsworth;
Schell and Stolz-Loike, 1994, Journal of International Compensation and
Benefits, Jan/Feb;
Slavik Hannah (Ed.). (2004). Intercultural Communication and Diplomacy
DiploFoundation, ISBN 99932-53-08-1;
Starosta, William J., & Chen, Guo-Ming. (Eds.). (2003). Ferment in the
intercultural field: Axiology/value/praxis. Thousand Oaks, CA: Sage;
Storti, Craig. (1994). Cross-Cultural Dialogues. Intercultural Press,
Boston, MA.;
Trappe, Tonya-Tullis, Graham: Intelligent Business, Intermediate Business
English coursebook and workbook, The Economist, Perarson Education Limited,
Longman, 2005;
Trompenaars, Fons, & Hampden-Turner, Charles. (1998). Riding the
waves of culture: Understanding diversity in global business (2nd ed.). New York:
McGraw-Hill;
Trompenaars, Fons: Riding the Waves of Culture, Nicholas Brealey
Publishing, 1997;
*** Collins English Dictionary, 1995, HarperCollins Publishers.


103
EVALUAREA RISCULUI DE PIA PENTRU
PORTOFOLIUL DE ACTIVE FINANCIARE LA SIF
BANAT-CRIANA

Pavel Frca, Ioan Cuzman, Daniel Manae
Societatea de Investiii Financiare Banat-Criana,
310 158 Arad, Calea Victoriei nr. 35A, Romnia, tel/fax 0257 304461; 0257 230370
e-mail : sifbc@banat-crisana.com, pfarcas@banat-crisana.com,
site internet : www.banat-crisana.com

Abstract
Risk management is the process through which organizations methodically
approach the risks associated with their activities, with the purpose to reach both the
objectives and the benefits for each activity, and the benefits and aims of the portfolio of
activities.
Within risk management process at financial investment companies an essential
step is estimating the market risk. VaR Value at Risk is the most important indicator for
estimating this type of risk, for the financial assets portfolio of SIF Banat Crisana. Some
specific aspects, regarding the calculus algorithms and the implementation of variance-
covariance matrix at the level of SIF Banat Crisanas portfolio are presented in this
paper
Keywords: risk management, to estimate, Value at Risk, algorithm, variance-
covariance matrix

1. Introducere
Pentru o institutie finaciar, managementul riscului este procesul de
identificare; msurare (cuantificare); gestionare i control a diferitelor tipuri de
risc, care rezult din activitatea curent a institutiei respective, scopul acestei
activitii fiind optimizarea raportului risc/profit, i este un factor determinant a
stategiei de dezvoltare a societii. n cadrul Societii de Investiii Financiare - SIF
Banat-Criana mangementul riscului se refer la toate tipurile de risc, cu precizarea
c unele dintre tipurile de risc au un caracter special, datorit caracteristicilor
financiar-economice a societii.
n procesul de management al riscurilor din cadrul SIF Banat-Criana s-a
inut cont de regulile RiskMetrics, cum ar fi : Ctigurile sunt numai pentru cei
care-i asum riscuri!, Ctigul reprezint numai jumtate din ecuaie! sau
Riscul trebuie neles n ntregime! ct i de faptul c managementul riscului nu
este o analiz ex-post, nu este o analiz a ce anume a mers prost, dup ce faptul a
fost mplinit.
n acest articol ne vom referi la riscul de pia i la estimarea riscului de
pia prin metoda de msurare Valoare la Risc - VaR, metod care a devenit de


104
referin dup ce Departamentul de Management al Riscului de la JP Morgan a
fcut public modelul su de calcul al riscului, n anul 1994, [12].
Riscul de pia se msoar ca fiind pierderea sau cstigul potenial aferent
unei poziii sau ntregului portofoliu, pierdere asociat cu o modificare de pre, cu o
probabilitate dat ntr-un anumit interval de timp. Modalitatea de calcul i
precizarea valorii parametrilor care intervin, este o decizie important care este
luat, n general, de comitetetul director al unei firme.
VALUE at RISC-VaR este cea mai cunoscut metod de msurare a
riscului de pia i este folosit de instituiile financiare pentru a determina
pierderea maxim pe care o poate suferi un anumit portofoliu, ntr-o perioad de
timp i pentru o probabilitate dat. VaR msoar riscul la diferite niveluri, ncepand
cu nivelul unei poziii, pn la nivelul unui portofoliu complex. VaR msoar ntr-
un singur numr toate tipurile de risc, i exprim pierederea pe care un portofoliu o
poate suferi ntr-o anumit perioad de timp, n condiii normale de pia. VaR
msoara riscul prin utilizarea modelelor statistice precum i prin simulri capabile
s msoare volatilitatea activelor portofoliului .VaR este un instrument flexibil de
msurare a riscurilor. Poate lua n calcul diverse orizonturi de timp ( de o zi la o
lun) precum i diferite nivele de ncredere (ntre 90% i 99%)

2. Managementul riscului in societile de investiii financiare
Managementul riscului este procesul prin care organizaiile abordeaz
metodic riscurile ataate activitilor pe care le desfoar cu scopul de a-i atinge
att obiectivele i beneficiile aferente fiecrei activiti n parte, ct i beneficiile i
obiectivele ntregului portofoliu de activiti.
Obiectivul principal al managementului riscului este s gestioneze
volatilitile negative n corelaie cu aciunile de maximizare a valorii organizaiei,
iar pentru aceasta trebuie s fie neles potenialul de profit sau de pierdere cu care
poate fi afectat organizaia.
Managementul riscului se focalizeaz pe dou direcii:
- identificarea riscurilor;
- gestionarea lor.
Managementul riscului urmrete urmtoarele trei obiective:
- s mreasc probabilitatea de succes a organizaiei;
- s reduc probabilitatea de eec;
- s reduc incertitudinea legat de atingerea obiectivelor organizaiei.
Managementul riscului trebuie s fie un proces continuu, parte a strategiei
organizaiei i trebuie s abordeze metodic toate tipurile de risc, legate de
activitile trecute, prezente i viitoare. Managementul riscului trebuie s fie
integrat n cultura organizaional, printr-un program eficient, condus de top
managementul organizaiei.
Principalele direcii n procesul de implementare a managementului riscului
sunt:
- optimizarea strategiilor financiare i operaionale n termeni de risc i profit;


105
- realizarea unei scale de prioritate pentru riscuri utiliznd o unitate de msur
unic;
- modelarea stocastic a riscurilor financiare;
- managementul capitalului de risc ntr-un cadru coerent
- modelarea numeric a impactului riscului i a strategiilor financiare i
operaionale asupra rezultatelor financiare
Pentru a-i atinge obiectivul principal (creterea valorii companiei),
instituiile financiare trebuie s neleag i s ia n calcul riscul complet n care
opereaz.
n cadrul Societii de Investiii Financiare Banat - Criana (SIF B-C) prin
integrarea procesului de management al riscului se urmrete soluionarea
urmtoarelor probleme:
Gestionarea volatilitii cstigurior:
prin estimarea i msurarea riscului de pia se poate stabili cauzalitatea lui
ca factor al nerealizrii intelor de profit ale companie i permite adoptarea
unor decizii mai informate avnd la baza raportul rentabilitate/risc.
Integrarea riscului de pia:
modul de msurare a riscului depinde de tipul de risc analizat. O abordare
integrat a modului de msurare a riscului ofer posibilitatea comparrii
tipurilor diferite de risc utiliznd aceeai platform.
Minimizarea posibilitii apariiei dificultilor financiare induse de pia:
printr-un proces eficient de management al riscului, SIF Banat - Criana se
protejeaz impotriva riscurilor de pia care pot conduce la decapitalizare
sau reducerea fluxurilor financiare. Una dintre consecinele negative const
n posibila pierdere a unor oportuniti investiionale printr-un timing
inadecvat al fluxurilor.
Conservarea marjelor:
o metod de msurare a riscului care s fie extinsa asupra ntregii companii
poate s conduc la o mai bun ntelegere a riscurilor i poate fi utilizat la
cuantificarea modului n care riscurile afecteaz profiturile.
mbunatirea comunicrii interne i externe:
prin promovarea unei transparene mai mari fa de riscurile de pia, se va
mbunti comunicarea att n interior ct i n exterior pentru acionarii,
analitii, i investitorii poteniali.
n companiile n care riscul de pia poate avea un impact semnificativ
asupra rezultatelor financiare, cum este i SIF Banat-Criana, o competen
crescut de a gestiona riscurile aduce beneficii mai mari, comparativ cu celelalte
tipuri de firme.


106
3. Riscul de pia i raportarea riscului de pia
3.1.Proceduri i practici de management a riscului investiional
Riscul afecteaz activitatea instituiei n general i rezultatele activitii n
special. Din moment ce rezultatele societii depind n mod direct de metodele de
lucru acceptate si utilizate n procesul investitional, de comunicarea i relaionarea
inter-departamental, de cunotinele i utilizarea eficient a resurselor umane, de
sigurana i securitatea utilizrii sistemelor interne, gestionarea riscului este o
component de o importan capital n activitatea curent a societii.
Gestionarea riscului investiional se va face pe baza determinrii unor
limite de risc, limite stabilite prin algoritmi matematici iar metodele de msur, de
evaluare a mrimii riscurilor au la baz: Valoarea la Risc-VaR, Cash Flow la Risc-
CFaR si Profitul la RiscPaR.
Gestionarea riscului operational se va face n cea mai mare msura prin
proceduri.
n cadrul SIF Banat-Crisana, documentele de raportare a riscurilor sunt de
dou tipuri :
rapoarte de evenimente i
rapoarte de risc.
Rapoartele de evenimente de risc sunt realizate de diferite poziii din
organigram, iar rapoartele de risc vor fi redactate de membrii compartimentului de
management al riscului . Aceste rapoarte, sub format electronic sunt distribuite i
accesabile automat prin serverul instituiei. Responsabilul cu elaborarea raportului
de eveniment sau de risc, dup caz, ntocmete documentul n format electronic
dup care l posteaz la locul indicat pe serverul instituiei.
Aplicaiile informatice care susin procesul de raportare au la baz
algoritmi logico-economici care sunt transpui n programe, prin limbajele de
programare corespunztoare i au scopul de a automatiza procesul de msurare i
raportare a riscului. Algoritmii i programele informatice care fac parte din
sistemul de management al riscului, dup implementare i testare, vor fi integrate
n sistemul informatic al societii, la nivelul compartimentul IT.

3.2.Valoarea la Risc (VaR)
Cel mai important indicator de msurare a riscului de pia utilizat pentru
portofoliul SIF Banat-Criana este Valoarea la Risc - VaR.
Obiectivul msurrii valorii la risc este exprimarea printr-un numr a
riscului asociat portofoliului de active financiare ale SIF-ului.
VaR este cea mai cunoscut metoda de msurare a riscului de pia, fiind
folosit de instituiile financiare (i nonfinanciare) pentru a determina pierderea
maxim pe care o poate suferi un anumit portofoliu, ntr-o perioad de timp dat i
pentru o probabilitate dat.
VaR msoar riscul la diferite niveluri, ncepnd cu nivelul unei poziii,
pn la nivelul unui portofoliu complex.VaR exprim ntr-un singur numr toate
tipurile de risc, i estimeaz pierderea pe care un portofoliu o poate suferi ntr-o


107
anumit perioad de timp, n condiii normale de pia: sau : VaR msoar
senzitivitatea unui portofoliu la posibilele schimbri de pe pia, fiind capabil s
echivaleze riscul diferitelor produse i s compun riscul la nivelul portofoliilor.
VaR msoara riscul att prin utilizarea modelelor statistice precum i prin
simulri numerice, care sunt capabile s estimeze volatilitatea activelor
portofoliului . De asemenea, VaR este un instrument flexibil de msurare a
riscurilor poate lua n calcul:
diverse orizonturi de timp ( de o zi la o lun) precum i
diferite nivele de ncredere (ntre 90% i 99%).
Cele mai cunoscute metode de calcul pentru VaR sunt:
1. Metoda VAR/COVAR variaie/covariaie;
2. Simulare Monte-Carlo:;
3. Modelul EWMA Exponential Weight Moving Average;
4. Simulare istoric;
5. Metode heteroschedastice.

3.3.Evaluarea riscului pentru portofoliul SIF Banat-Criana, prin
estimarea VaR
n cadrul SIF Banat-Criana, pentru evaluarea riscului de pia a
portofoliului de deineri de active financiare s-a avut n vedere o abordare
difereniat a msurrii VaR pe clase de active, n fiecare clas afndu-se elemente
care au aceleai caracteristici, din punct de vedere al pieei de capital.
Caracteristicile dup care portofoliul de societi comerciale a fost mprit
n clase, pentru a permite adaptarea modelelor de msurare a riscului, sunt
urmtoarele :
a. lichiditate ,
b. profitabilitate,
c. capital propriu pozitiv,
d. declanarea procedurilor de faliment sau proceduri de reorganizare
judiciar.
n urma analizei au rezultat urmtoarele clase de active financiare:
un numr de clase de aciuni,
o clas de obligaiuni,
o clas de depozite i certificate de depozit i
o clas de titluri de stat.
Pentru fiecare clas s-a adaptat un model de calcul pentru VaR i s-a
proiectat un algoritm de calcul, dup cum urmeaz:
Pentru clasa de aciuni tranzacionate pe BVB, lichide, VaR se calculeaz
prin metoda varint-covarian;
Pentru clasa de aciuni tranzactionate pe BVB, nelichide, VaR se
estimeaz prin simulare Monte-Carlo;


108
Pentru clasa de aciuni nelistate, VaR se determin prin simulare Monte-
Carlo, pornind de la capitalizarea profitului net;
Pentru fiecare din clasele: clasa de obligaiuni, clasa de depozite i
certificate de depozit i clasa de titluri de stat se estimeaz VaR prin
metoda de simulare Monte-Carlo, pornind de la momentele statistice ale
variaiei valorilor, pentru perioada de timp de interes, momente care vor fi
determinate;
Pentru ntregul portofoliu SIF Banat-Criana se va agrega o valoare
pentru VaR, prin adaptarea metodei de simulare Monte-Carlo.

4. Metoda VaR de estimare a riscurilor de pia
4.1.Valoarea la risc. Definirea elementelor de calcul
VaR Value at Risk este cea mai rspndit metod de msurare a riscului
de pia, utilizat pe plan internaional. Este folosit pentru a determina pierderea
maxim pe care o poate suferi un portofoliu, ntr-o perioad de timp pentru o
probabilitate dat, n condiii normale de pia. VaR msoar riscul prin utilizarea
modelelor statistice precum si prin simulri capabile s msoare volatilitatea
activelor prin utilizarea modelelor statistice.
Aceasta metoda de msurare a riscului are avantajul exprimrii tuturor
tipurilor de riscuri printr-o singura valoare.
Metoda VaR utilizeaz urmtoarele trei elemente :
1. Volatilitatea msoar fluctuaia pretului unui activ, sau volatilitatea
preului spot a activululi suport. Cu ct volatilitatea activului este mai
mare, cu att potentialul de a nregistra pierderi sau cstiguri este mai
mare, VaR folosete volatilitatea pentru a estima pierderea maxim pe care
o poate suferi un portofoliu ntr-o anumit perioad de timp.
2. Nivelul/Intervalul de ncredere - reprezint o estimare a probabilitii c o
observaie statistic va fi cuprins ntre nite limite date. n general,
intervalul de ncredere este situat ntre 90 % si 99 %.
De exemplu, RiskMetric foloseste un nivel de ncredere de 95 % ( cu o
deviaie standard de 1,65 ), iar Bank of International Settlements BIS
folosete ca nivel de ncredere 99 % ( cu deviatia stadard 2,33).
3. Perioada de timp, luat n calcul la msurarea riscului, poate varia la o zi,
la o sptmn, la o lun.

Formula general de calcul, dat de relaia urmtoare, (1), dei este aparent
simpl este greu de aplicat, deoarece determinarea volatilitii portofoliului este o
problema complex. Formula de calcul, pentru VaR, este :

(1)
unde :
V
0
este valoarea portofoliului la momentul t
0
;


109
- deviatia standar,
- volatilitatea portofoliului.

,

( 2)
Dac notm cu :
V - valoarea portofoliului la orizontul de timp ales;
Rvariabila aleatoare care descrie randamentul valorilor portofoliului,
(3),

atunci valoarea la risc, la nivelul p, VaR
p
pentru rentabilitatea R, poate fi definit
de:

(4),

adic VaR este p-cuantila negativ a lui R, cu precizarea c, n general p=1% sau
p=5%.

4.2. Metoda varian-covarianpentru calculul valorii la risc VaR
Pentru cuantificarea riscurilor de pia, la un anumit nivel de ncredere, cu
un orizont de timp prestabilit, pentru portofoliile SIF, formate din active
financiare, active pentru care se cunosc valorile cotaiilor n momente discrete de
timp, titluri financiare cotate i tranzacionate pe BVB, care au cotaii zilnice, sau
aproape n fiecare zi, care satisfac criteriile impuse de lichiditate i de
tranzacionare, se poate folosi metoda varian-covarian de estimare a valorii la
risc, VaR.
Pentru calculul valorii VaR se aplic formula (1.) cu =95%, orizontul de
timp de o zi, formula final este :

(5)

Ca o msur a riscului de pia se poate folosi valoarea deviaiei standard,
calculat dup formula :


110
(6) ,
unde :
-
2
i
-este variana rentabilitii activului i, pentru perioada de timp [ 0, T ];

-
j i
- coeficientul de corelaie ntre rentabilitatea activului i i j, pentru

perioada de timp [0,T ] , care este dat de formula :
-
, (7)

iar COV(i,j) este covariaia ntre rentabilitatile titlurilor i si j, pentru
perioada de timp [0,T ],

(8),

unde
i
R
este media rentabilitii (media temporal a rentabilitii) titlului i
Pentru prezentarea algoritmului metodei varian-covarian, de estimare a
valorii la risc, VaR, se fac urmtoarele notaii i precizri.
Fie un portofoliu format din N active financiare.
Notm cu:
- T perioada istoric de timp, T este un numr natural, T N ;
- t - valori discrete de timp, t {0, 1, , T-1, T };
- V
i,t
- valoarea activului i , la momentul t , ;
- R
i,t
randamentul activului i,la momentul t, raportat la momentul t-1;
- W
i,t
ponderea activului i , la momentul t, n valoarea portofoliului;
- V
0
- valoarea iniial a portofoliului ;
- V - valoarea portofoliului la orizontul de timp ales ;
- R - variabila aleatoare care descrie randamentul valorilor portofoliului .
Valoarea portofoliului format din N titluri este dat de relaia (4)(
(4.))
unde : V
i
este valoarea titlului i, iar W
i
este ponderea activului i.
Rentabilitatea portofolilui este dat de formula :


111

(9.) ,

iar randamnetul unui activ, la momentul t, referitor la momentul t-1 este dat de
formula cunoscut:
(10)

4.3.Algoritmul de calcul
Se face ipoteza, c pe parcursul intervalului de timp, cuprins ntre dou
evaluri succesive ale lui VaR, structura potofoliului de active finaciare nu sufer
modificri.
Datele de intrare, pentru determinarea VaR, prin metoda varian-
covarian sunt:
- N numrul de active financiare;
- mrimile V
i,t
, care reprezint valoarea activului i , la momentul t ,
, deci vor fi n total un numr de de valori, care de fapt
reprezint valorile de nchidere, n T momente pentru fiecare din cele N
active financiare, sau valoarile activelor spot, i , la cele T momente;
- V
0
- valoarea iniial a portofoliului ;
- W
i,0
ponderea activului i , n valoarea portofoliului V
0
, la momentul
iniial, t=0;
- Valoarea (procentual) a nivelului de ncredere.
Paii algoritmului de calcul sunt:
1. Citirea i validarea datelor de intrare;
2. Determinarea valorilor W
i,t
, adic ponderea activului i , la
momentul t, n valoarea portofoliului;
3. Determinarea valorilor R
i,t
randamentul activului i,la momentul t,
raportat la momentul t-1;
4. Determinarea covariaiilor, COV(i,j), covariaiile ntre rentabilitile
titlurilor i i j, pentru perioada de timp [0,T ], conform (8);
5. Determinarea coeficienilor de corelaie , ntre rentabilitatea
activului i i j, pentru perioada de timp [0,T ], conform (7);
6. Evaluarea volatilitii portofoliului, determinarea valorii deviaiei
standard -
P
, conform (6);
7. Determinarea valorii VaR, conform (1) ;


112
8. Validarea i acceptarea n sistem a rezultatelor .

5. Implementarea metodei. Rezultate i concluzii
5.1.Estimarea VaR pentru clasa A din portofoliul SIF Banat-Criana
n urma realizrii aplicaiilor de calcul din cadrul sistemului de
management al riscurilor, pentru evaluarea i gestionarea riscurilor de pia, nc
din faza de implementare, portofoliul de active financiare, SIF Banat-Criana a fost
mprit n clasele stabilite. De menionat c procesul de gestionare a riscurilor este
un process continuu i iterativ, clasele fiind dinamice, coninutul lor se modific de
la un moment la altul, n funcie de evoluia pieelor din care fac parte activele.
Clasa A, conine societi din portofoliul SIF Banat-Criana, cotate, lichide
i tranzacionate BVB. Condiiile de lichiditate se refer att la volumul
tranzaciilor ct i la numrul de zile de tranzacionare, numr de zile care trebuie
s fie mai mare dect un procent prestabilit, mai mare de 66%, din numrul de
zile n care funcioneaz bursa, deoarece pentru aceast clas indicele VaR se va
calcula zilnic.
Coninutul portofoliului clasei A are un caracter dinamic. Coul de active
poate s varieze de la o zi la alta, de la o perioad la alta, n co pot s intre sau s
ias titluri dup cum ndeplinesc sau nu condiiile impuse, aprioric. De asemenea,
bineneles, vor varia i ponderile activelor, de la un moment la altul, cauzele
variaiei ponderilor fiind att variaiile preurilor de nchidere, induse de pia ct i
coninutul portofoliului clasei A.
Repartizarea n clase se face periodic/zilnic la nivelul ntregului portofoliu
de active financiare SIF Banat-Criana, conform algoritmului prezentat, prin
aplicaiile de calcul i programele corespunztoare.

5.2. Implementarea metodei i rezultate
Parametrii de calcul sunt:
a. Metoda de calcul Var: Varian Covarian;
b. Perioada de calcul - 1 zi , calcul VaR - zilnic;
c. Nivelul de ncredere 95 %
n data de 21 decembrie 2007 din CLASA A fceau parte un numr de 36
de emiteni, la categoria I i II la BVB i pe piaa RASDAQ.
Rezultatele aplicrii metodei de calcul varian covarian, pentru
estimarea valorii la risc, VaR, pentru o perioad de timp de o lun de zile, luna
decembrie 2007, sunt prezentate tabelar i grafic n continuare. Chiar dac se
constat c n aceast perioad, variaia portofoliului a depit valoarea VaR
estimat, la nivelul de ncredere de 95%, n data de 21.12. 2008, rezultatele astfel
obinute se ncadreaz n nivelul de ncredere cu care s-a aplicat metoda.

5.3. Concluzii
Prin procesul de administrare al riscurilor, de management al riscurilor se
realizeaz :


113
- cunoasterea tipurilor de risc la care este expus societatea;
- stabilirea unor limite praguri de alarm;
- luarea deciziilor privind gestionarea variaiilor rezultatelor economico-
finaciare i controlul intern al riscurilor, prin:
asumarea anumitor riscuri;
prevenirea i reducerea altora, prin msuri de control;
eliminarea celor mai expuse activiti;
transferul riscurilor, prin :
o extermalizare;
o ncheierea de asigurri;
diversificarea pe piee externe
operaii de Hedging.

Tabelul 5.1. Tabelul cu valorile portofoliului Clasa A i VaR luna Decembrie
2007
Portof A [Lei] VaR estimat
Modificare pe
pia
Data Valoare Abs. [lei]
Relat
(%)
Port. A
[lei]
Proc
(%)
21.12.07 1,474,931,748 40,678,177 2.758 58,956,336 3.997
20.12.07 1,415,975,412 37,907,940 2.677 6,059,142 0.428
19.12.07 1,409,916,270 37,734,388 2.676 10,619,482 0.753
18.12.07 1,399,296,788 37,843,233 2.704 25,039,857 1.789
17.12.07 1,374,256,931 37,994,701 2.765 -11,630,601 -0.846
14.12.07 1,385,887,532 38,517,213 2.779 23,716,008 1.711
13.12.07 1,362,171,524 37,930,902 2.785 -14,982,992 -1.100
12.12.07 1,377,154,516 38,409,217 2.789 -16,073,506 -1.167
11.12.07 1,393,228,022 38,808,032 2.785 12,803,096 0.919
10.12.07 1,380,424,926 38,320,742 2.776 3,646,992 0.264
07.12.07 1,376,777,934 38,478,602 2.795 6,999,418 0.508
06.12.07 1,369,778,516 38,262,836 2.793 36,917,633 2.695
05.12.07 1,332,860,883 36,385,567 2.730 33,953,992 2.547
04.12.07 1,298,906,891 35,348,336 2.721 4,041,773 0.311
03.12.07 1,294,865,118 35,213,162 2.719 7,149,482 0.552

Fig. 5.1. Graficul variaiei relative (%) a portofoliului Clasa A i VaRluna Dec.
2007


114

Tehnicile si modelele de estimare a riscurilor de pia aferente portofoliului
SIF de active financiare, ofer, n afara determinrii valorii la risc i posibiliti de
simulare a diferitelor situatii de investire/dezinvestire pe pia monetar i pe piaa
de capital.
Realizarea i implementarea n cadrul Societii de Investiii Finaciare
Banat-Criana a unui sistem de management al riscurilor, care s consolideze ntr-
un mod unic toate activitile i procesele derulate n cadrul societii, prin crearea
unei entiti de management al riscului, prin crearea procedurilor necesare
desfsurrii unei activiti eficiente, prin identificarea i implementarea metodelor
prin care se va inventaria-clasifica, estima-msura i se vor controla riscurile
aferente portofoliului de active financiare, SIF Banat-Criana, va pune la dispozitia
investitorilor performane n cretere, asociate unor riscuri gestionate conform celor
mai bune practici n domeniu.
Dei metoda varian-covarian, de estimare a Valorii la Risc VaR,
necesit, un volum relativ mare de calcule, aceasta poate fi inplementat, fr
probleme deosebite, pentru portofoliile SIF Banat-Criana formate din active
financiare cu o lichiditate ridicat, cotate i tranzacionate BVB, pentru diferite
orizonturi de timp, la diferite nivele de ncredere.

Bibliografie
Cazan E., Cuzman I., Frca P., 2004,Gestiunea portofoliilor de titluri
financiare, ISBN 973 8433 80 0 , Editura Universitii de Vest, Timioara,
pg. 235-256.


115
Cuzman I., Frca P., 2005, Aspecte specifice riscului operaional n
cadrul societilor de investiii financiare, Ses. tiinific, PIEE de CAPITAL,
Arad
Frca P., Moleriu R., 2006, Elemente de probabiliti i teoria
proceselor stochastice cu aplicaii n matematica financiar, ISBN(10) 973-650
1647, Editura Albastr, Cluj-Napoca, pg. 165-204
Frca P., Cuzman I., 2002, Managementul finaciar al riscului si
metodologia VaR VALUE at RISK de cuantificare al riscului de pia, PIEE
de CAPITAL, Editura MIRTON, Timioara, pg. 264-282
Frca P., Cuzman I., 2003, Numerical Methods To Quantify Market
Risk, PAMM, Bulletins for Applied& Comp. Mathematics, BAM 1988-C/2003,
Budapest
Manae D., Frca, P., Pescar P., 2006, Proiect de sistem de management
al riscurilor la SIF Banat-Criana, SIF Banat-Criana, Arad
Popovici I., 2001, Aplicarea metodologiei Value-at-Risk pe piaa de
capital i piaa valutar din Romnia, http //www.kmarket.ro, Bucureti
Seco Luis , 1999, Valor-en-Riesgo, RiskLab, Departament of
Mathematics, University of TORONTO, http // risklab.erin.utoronto.ca/research,
TORONTO
Tomi Tiberiu, 2004, Dicionar de management al riscului, BRM
Business Consulting, Bucureti
*** ,1995, JP Morgan: RiskMetrics Tehnnical Document, New York,
Third Edition, http://www.jpmorgan.com
***, 2004, Joint Standards Australia / Standars New Zeeland
Committee,RISK MANAGEMENT, AS/NZS 4360, Sydey, Wellington


116
PARTICULARITI N EVALUAREA PE BAZA
MULTIPLILOR LA COMPANIILE COTATE LA BVB

Daniel Manae
SIF Banat Criana, Arad,
Calea Victoriei, 35A, Tel. 0724 517 336, Fax 0257 250 165,
e-mail dmanate@banat-crisana.com

Abstract
The paper presents the utility of relative valuation in the case of listed securities in
relation to an appropriate benchmark derived from the market. Relative valuation ratios
are important tools for sophisticated investors in identifying the mispricing of different
capital markets, sectors or securities.
Keywords: relative valuation, price multiples, valuation ratios, benchmark
comparison, constant growth rate, bull market, bear market.

Introducere
Abordarea prin pia n evaluarea activelor financiare este adecvat atunci
cnd exist o pia activ cu un numr suficient de tranzacii care, n cazul unor
operaiuni private, ar putea fi eventual confirmate din surse independente.
Aplicarea abordrii difer semnificativ dac este vorba de o ntreprindere
n ansamblul ei, de pachete minoritare, de active individuale sau de linii dintr-o
afacere. Tranzaciile curente de pe pieele reglementate de capital, de pe pieele de
fuziuni & achiziii, sau cele anterioare ale activului financiar obiect al evalurii,
analiza indicatorilor bursieri ai firmelor cotate i analiza indicilor bursieri permit
evaluatorilor s construiasc o serie de rate de evaluare extrase din pia. Aceste
rate sunt denumite i multipli de pre. Vom utiliza n continuare, interschimbabili n
material, termenii de rate de evaluare sau multipli.
Pe pieele internaionale de capital evaluarea pe baza multiplilor este larg
rspndit fiind o modalitate rapid i relativ simpl de lucru, care faciliteaz
comunicarea rezultatului evalurii ctre client, comparativ cu abordarea prin
venituri, metoda cash-flow.

Construcia i utilitatea multiplilor
Multiplii sunt numere rezultate din raportarea unui pre, a unei valori de
pia la un parametru economic relevant:


117
Numrtorul reprezint:
- valoarea de pia a capitalului acionarilor - dac se analizeaz
capitalul acionarilor;
- valoarea de pia a capitalului investit - dac se analizeaz
capitalul investit.
Parametrul economic relevant selectat la numitor determin tipul
multiplului. De ex. un multiplu de profit va avea la numitor o mrime adecvat a
profitului iar un multiplu de valoare contabil va avea la numitor o mrime
adecvat a capitalului propriu (activ net). Dup natura numitorului avem
urmtoarele tipuri uzuale de multipli:
- multipli de profit, unde profitul adecvat poate fi profitul net,
profitul nainte de amortizare, impozite i cheltuieli financiare, profitul nainte de
impozite i cheltuieli financiare, rezultatul brut, etc.;
- multipli de valoare contabil, unde valoarea contabil adecvat
este de regul capitalul propriu sau activul net;
- multipli de cifr de afaceri, unde numitorul este de regul cifra de
afaceri net;
- multipli de cash flow, unde numitorul este tipul adecvat de cash
flow, de exemplu cash flow-ul la dispoziia acionarilor, adecvat pentru evaluarea
capitalului acionarilor, cash flow-ul la dispoziia capitalului investit, adecvat
pentru evaluarea capitalului investit.
Analiza multiplilor unui titlu cotat pe o pia reglementat de capital
comparativ cu multiplul reprezentativ al unui grup relevant este utilizat n
aprecierea valorii titlului relativ la multiplul reprezentativ, constituit ntr-un
standard de comparaie (benchmark).
Termenul relativ este deosebit de important i trebuie s i se acorde
atenia cuvenit. Modelul este unul de evaluare relativ fiind bazat pe
binecunoscutul principiu al substituiei. Cu alte cuvinte, aciuni similare, n termeni
de risc i rentabilitate, vor fi tranzacionate pe pia la preuri similare de ctre
investitori raionali.
Practic, se apreciaz dac o aciune este subevaluat, supraevaluat
sau corect evaluat relativ la alt/alte aciuni similare i relevante. Sensul
complet al termenului relativ deriv din nelegerea faptului c, dac aciunile
comparabile sau activul financiar selectat ca benchmark (ex. Indicele BET_C) sunt
la rndul lor sub sau supra evaluate de pia, atunci concluziile analizei vor fi
la rndul lor alterate.
Grupul relevant este format fie din anumite titluri cotate similare i
relevante, fie din titlurile cotate ale industriei sau sectorului economic din care face
parte aciunea analizat, fie din totalitatea titlurilor cotate pe piaa de capital unde
se tranzacioneaz aciunea analizat, etc.
Concluziile analizei, formulate n termeni de titlu subevaluat,
supraevaluat sau corect evaluat, se concretizeaz n recomandri investiionale
de tipul cumpr, vinde sau pstreaz care deservesc investitorii i


118
managerii de portofoliu n procesul investiional precum i n estimarea unui tip de
valoare de pia a titlului analizat pe baza multiplului reprezentativ al grupului
relevant selectat.
n principiu, din analiza tranzaciilor bursiere se poate deriva o valoare de
pia a unui titlu/pachet minoritar de titluri. Valoarea de pia a unui pachet de
control implic i analiza tranzaciilor cu astfel de pachete sau studiul primelor de
control realizate n tranzaciile recente de pe piaa fuziunilor i achiziiilor, a
ofertelor publice de preluare, etc. Subliniem c, pentru un titlu lichid, cursul bursier
reprezint de regul chiar valoarea de pia a aciunii.

Metodologie de lucru pentru titluri cotate, lichide
Pentru titlul analizat se selecteaz multiplii adecvai tipului aciunii,
mrimii drepturilor de proprietate implicate i contextului analizei (de ex. accesul
la date i informaii relevante). Exist dou metode de lucru uzuale pentru
derularea analizei [1]:
1. Compararea dintre Multiplii titlului analizat i Multiplii activelor
financiare selectate ca i comparabile.
n decizia investitorului, factorul risc este important. Principiul
substituiei nu cere ca titlurile luate ca baz de comparaie s fie identice, ci
similare i relevante:
- Similare prin natura titlului;
- Relevante privind ateptrile cumprtorului potenial, gradul de
risc asumat de investiie, lichiditatea investiiei, performanele probabile ale
titlului, etc.
Rata medie anual de cretere/descretere g este un alt factor relevant.
Gradul de comparabilitate dintre dou aciuni este cu att mai mare cu ct ratele lor
ateptate de cretere sunt mai apropiate ca mrime iar aciunile de cretere nu
sunt comparabile cu cele de venit.

2. Estimarea unei valori standard sau benchmark a Multiplilor titlului
vizat pe baza unor elemente de analiz fundamental: ex. rata medie de cretere la
perpetuitate g, rata de distribuie a dividendelor i respectiv rata de retenie a
profitului net n firm, rentabilitatea financiar, marja net asupra cifrei de afaceri,
etc.
Aceast metod presupune realizarea de ctre evaluator a unei analize
fundamentale complete, n contextul de evoluie al pieei de capital unde este cotat
titlul vizat i innd cont i de variabilele macroeconomice care pot afecta valoarea
titlului.
Etapele de lucru n cadrul comparaiei:
- Selectarea unor multipli adecvai i calculul lor pentru titlul
analizat, cu coreciile necesare, dac acestea se impun;
- Identificarea unui grup relevant pentru comparaie:


119
i. un grup de titluri comparabile, listate de regul pe aceeai
pia de capital,
ii. industria din care face parte titlul analizat,
iii. sectorul economic din care face parte industria titlului
analizat,
iv. piaa de capital unde este listat titlul analizat, etc.;
- Construcia multiplilor pentru grupul relevant, cu coreciile
necesare, dac acestea se impun;
- Alegerea unei valori reprezentative:
v. de exemplu, n cazul grupului de titluri comparabile, se
poate selecta ca multiplu reprezentativ pentru comparaie: media,
mediana, moda, media armonic, etc.;
- Realizarea comparaiei i formularea concluziilor:
i. dac multiplul titlului analizat > multiplul
reprezentativ, titlul este supraevaluat comparativ cu grupul relevant; in
ipoteza c grupul relevant este corect evaluat de pia se poate formula
recomandarea vinde ,
ii. dac multiplul titlului analizat < multiplul
reprezentativ, titlul este subevaluat comparativ cu grupul relevant; in
ipoteza c grupul relevant este corect evaluat de pia se poate formula
recomandarea cumpr,
iii. dac multiplul titlului analizat multiplul
reprezentativ, titlul este corect evaluat comparativ cu grupul relevant;
in funcie de obiectivele i orizontul investiional se poate formula
orice recomandare, inclusiv cea de pstreaz.
Etapele de lucru n cadrul construciei multiplilor pe baza analizei
fundamentale:
- Selectarea unor multipli adecvai pentru titlul analizat;
- Analiza relaiei dintre multiplii i indicatorii economico-financiari
relevani;
- Construcia multiplilor pe baza indicatorilor economico-financiari
studiai;
- Compararea multiplilor astfel rezultai cu multiplii rezultai din
datele de pia;
- Formularea concluziilor i a recomandrilor.
Concluzii
n metoda comparaiei, justeea concluziilor i recomandrilor este
condiionat de:
1. Adecvarea multiplilor la scopul i contextul analizei, ex.:
- Pentru un titlu la care profitul pe aciune este negativ nu este
adecvat un multiplu de profit;


120
- Pentru un titlu emis de o companie care controleaz resurse
naturale (ex. gaz, aur, diamante, etc.), cel mai adecvat multiplu este n primul
rnd cel al valorii contabile;
- Dac nu sunt disponible informaii credibile privind elementele
constituente ale fluxurilor de numerar, multiplul de cash-flow nu este adecvat.
2. Gradul ridicat de similaritate i relevan a comparabilelor
selectate:
Ex. Dac titlurile selectate, chiar din acelai domeniu de activitate au
caracteristici diferite de cretere, comparaia va genera concluzii eronate; de ex. o
aciune de cretere, care nu acord dividende i nregistreaz rate istorice
ridicate de apreciere a cotaiei, nu este comparabil cu una de venit, care
distribuie n permanen dividende ridicate i are rate modeste de apreciere a
cotaiei.
3. Realizarea coreciilor necesare pentru creterea comparabilitii:
Ex. Ca s putem aplica un multiplu de profit n cazul a dou titluri unde
emitenii nu folosesc aceleai metode de evaluare a stocurilor trebuie s facem
coreciile necesare pentru a reflecta n EPS aceeai metod de evaluare stocuri.
4. nelegerea variabilelor care influeneaz valoarea grupului
relevant:
Evaluatorul trebuie s poat aprecia dac piaa evalueaz n mod corect
grupul relevant. Eventualele baloane de spun reprezentnd creteri abrupte de
cotaii n anumite domenii fr ca firmele cotate din grup s aib o acoperire
corespunztoare n indicatorii economico-financiari trebuie depistate i nelese
de analist deoarece pot distorsiona semnificativ rezultatul metodei comparaiei.
Este notorie creterea anormal a cotaiilor companiilor de INTERNET n
perioada 1998-2000 pe pieele nord-americane, finalizat cu prbuirea preurilor
aciunilor la majoritatea acestor firme.
Similar, un sentiment negativ de pia manifestat ntr-un anumit domeniu
sau pentru o anumit pia, tradus n scderi abrupte, ilogice n cotaiile unor
companii/sectoare cu perspective pozitive, va distorsiona multiplii bazai pe
titluri din acest segment.
5. Sincronizarea recomandrilor cu momentele optime de
vnzare/cumprare relevate de analiza tehnic:
O concluzie corect, pe termen lung, privind o ipotetic subevaluare a
titlului analizat, concretizat ntr-o recomandare de cumprare, poate conduce n
prima faz la deprecierea investiiei pe o pia n scdere.
O astfel de situaie ar putea fi evitat prin identificarea momentului de
schimbare a tendinei de scdere a cotaiei i sincronizarea achiziiei cu acest
moment.
n metoda construciei multiplilor benchmark, justeea concluziilor i
recomandrilor este condiionat de urmtoarele elemente, vezi i (Manate D.,
2005):


121
1. n perioadele de pia a taurului, aproape toate cotaiile cresc,
antrennd i creterea multiplilor de pre, fr a fi mod obligatoriu acoperite de o
cretere economic la nivelul ntreprinderilor cotate.
2. n mod similar, n perioadele de pia a ursului, aproape toate
cotaiile scad, antrennd i scderea multiplilor de pre, fr a fi mod obligatoriu
acoperite de o degradare la nivelul indicatorilor economico-financiari la firmele
respective.
3. Sentimentul pozitiv al pieei se poate manifesta i difereniat,
numai pentru anumite sectoare, la mod, care nregistreaz multipli foarte mari
(ex. PER) comparativ cu alte sectoare economice, fr a exista o acoperire n
indicatorii fundamentali.
4. n fapt, rate de evaluare mari sau mici n sine nu semnific
mare lucru, adjectivele mare i mic fiind termeni relativi. Mrimea
multiplului variaz n timp, n funcie de percepiile pieei i perspectivele
economice la nivel de firm, sector i economie naional, care trebuie astfel
investigate de analist.
5. Preul unei aciuni cotate depinde i de numrul de aciuni
ordinare, emise i aflate n circulaie. n mod normal, preul unei aciuni va
crete dac, prin rscumprarea i anularea unei pri a aciunilor n circulaie de
ctre emitent, va scdea numrul de aciuni rmase n circulaie.
n mod similar, dac va avea loc o divizare (splitare) a aciunilor ordinare
n mai multe aciuni de valori nominale mai mici, numrul de aciuni n circulaie
crescnd, preul aciunilor va scdea. Rscumprrile i splitrile vor afecta astfel
mrimea multiplilor, fiind necesare ajustri.

Bibliografie
Manate D., 2005, Importana evalurii n procesul investiional, Ed.
MIRTON, Timioara;
Stowe J., Robinson T., Pinto J., McLeavey D., 2007, Equity Asset
Valuation, Ed. JOHN WILEY & SONS, New Jersey.


122
SOCIETATEA INFORMAIONAL I PRODUSELE
SALE REPREZENTATIVE

Haiduc Cristian, Anghelina Andrei
Universitatea de vest Vasile Goldi Arad, Facultatea de tiine Economice
310426 Arad, Str. Cocorilor nr. 57, tel 0257213066, fax 0257243777
marketing@uvvg.ro

Abstract
In this work the authors try to report some of the major changes that happened in
the informational society within the last decades, and the impact of these changes upon the
new economy. There are some new concepts that are introduced in this report such as new
economy, informational society, knowledge society and others. We also tried to show in this
report some aspects of the influences of these new concepts in the European economy and
of course in the national economy. Although we are a step back, comparing to Europe, the
last developments are considerable and there are great expectations for the future. The
authors did not want to exhaust this vast subject but they tried to show the importance of
these changes in the economy.
Keywords: Informational society, knowledge society, new economy, network
economy, evolution, consumer behavior, products.

De peste dou decenii, n limbajul cotidian i cel tiinific i-a fcut loc
conceptul de societate informaional, creia i este proprie o economie mult
schimbat fa de cea tradiional , numit noua economie. Termenul de noua
economie a fost impus n literatura economic actual de ctre reprezentanii Noii
coli de la Cambridge. Cei mai mari dintre reprezentanii acestui nou curent de
gndire economic sunt J. Robinson, P. Sraffa, L. Pasinetti (Tnase G. P., http:
//www.recai.ro).
Pentru prima dat termenul de nou economie (new economy) a aprut
n 1995 n SUA. nc de atunci s-a ncercat definirea termenului. Nici pn acum
nu s-a ajuns la o prere unanim asupra definirii noii economii. Inclusiv numrul
de termeni utilizai pentru a denumi noul tip de economie este impresionant. Astfel,
ntlnim denumiri precum economie digital sau computerizat, economie
informaional, economie electronic, economie globalizat, economie a
reelelor (network economy) sau economie a comunicaiilor (comunication
economy). Noua economie este adesea denumit drept economie a informaiei
datorit rolului superior al acestei resurse n crearea bogiei n raport cu resursele
materiale sau de capital. Dup unii autori termenul economie a reelelor (sau
economie relaional) este mai adecvat pentru a denumi noul tip de economie
ntruct informaia singur nu este suficient pentru a explica discontinuitile din


123
evoluia actual a economiei mondiale. Lumea actual se afl deja de peste un
secol ntr-un stadiu de cretere a afluxului de informaii. Multe afaceri de succes s-
au bazat pe acumularea cunotinelor, pe capitalul informaional, dar doar recent
reconfigurarea total a informaiei nsi a schimbat economia n ntregul su (Albu
L., Chilian N., http://www.academiaromana.ro).
Dac n ce privete definirea noului termen prerile sunt foarte mprite n
ceea ce privete caracteristicile proprii acestui nou tip de economie prerile
converg mult mai mult.
Noua economie este asociat cu apariia i evoluia a dou tendine n
economia mondial: globalizarea i revoluia produs n domeniul informaiei i
comunicaiilor (TIC). Aceste tendine prefigureaz o revoluie virtuala care
transform fundamental viaa economic i social n actualul secol, descris
adesea drept secol al societii informaionale, al societii bazate pe cunoatere,
al economiei Internet. Nu este surprinztor c se asociaz noua economie cu
aplicaii ale tehnologiei informatice ntre care: comerul electronic, afaceri
electronice, comer digital, sau pia virtual( Rdoi D., 2005). Pe msur ce
fuziunea ntre comunicaii i calculatoare devine complet, se creaz ciber-spaiul
global, un spaiu virtual n care se tele-lucreaz, se tele-cumpr, tele-nva, iar
corespondena se face prin e-mail. Aceste caracteristici i concepte se
concretizeaz n noi paradigme i reguli (http://www.crie.ro/nouaeconomie). n
figura 1 prezentm principalele diferene dintre noul si vechiul tip de economie
(Lucian Albu, Nora Chilian, http://www.academiaromana.ro)

VECHEA ECONOMIE NOUA ECONOMIE
Caracteristici generale ale economiei
Pieele Stabile Dinamice
Sfera competiiei Naional Global
Forma de organizare Ierarhic, Birocratic
Relaional,
Antreprenorial
Potenial geografic i
Mobilitatea afacerii
Reduse nalte
Competiia ntre regiuni Sczut nalt
Industria:
Organizarea
produciei
Producie de mas Producie flexibil
Factorul cheie al
produciei
Capital/Munc Inovaie/Cunotine
Tehnologia
conductoare
Mecanizare Digitalizare
Sursa avantajului
competitiv
Scdere cost prin economia
de scar
Inovaie, calitate,
reglarea la pia, cost


124
Importana
cercetrii/inovrii
Moderat nalt
Relaiile cu alte
firme
Stabilite direct Aliane i colaborare
Fora de munc:
Principalul scop
al politicii
Ocupare deplin
Salarii i
venituri mari
Calificare Calificare specific
Calificare larg,
instruire
multipl
Educaie necesar O calificare
nvare
continu
Relaiile de
munc/conducere
Adverse Colaborative
Natura ocuprii Stabil
Risc i
oportunitate
Guvernarea:
Relaiile afaceri-guvern Cerine impuse
Sprijinirea firmelor
pentru inovaii/cretere
Reglementri, norme Comand i control
Instrumente de pia,
flexibilitate
Fig.1 Diferenele semnificative dintre Noua si Vechea economie

La fel ca i economia de tip vechi si noua econoie are o pia specific pe
care se desfoara schimburi, doar c obiectul schimbului este diferit i diversificat.
Astfel avem de a face cu bunuri digitale (bunuri ce pot fi digitalizate i transferate
prin reeaua digital: cri, articole, ziare, fotografii, imagini, muzic i produse
video), procesele digitalizate (tiri, serviciile de informare rabatizate, analize i
informaii din baze de date, servicii de consultan, brokeraj financiar i alte
servicii ce pot fi digitalizate i livrate automat prin computer, la care se adaug,
nvmntul la distan, consultaii medicale, consultan juridic, etc.), bunuri
fizice digitalizate (scrisori, instruciuni, informaii diverse, comenzi de produse,
rezervri de locuri, formulare privind obligaiile de plat publice), produsele fizice
i serviciile inteligente (bunuri fizice i serviciile clasice continu s existe i din
ce n ce mai mult au ncorporate componente digitale; aa spre exemplu, un
autoturism modern include circa 2,5 km de cablu, 400 de senzori, 150 de cipuri,
care, uneori preiau unele elemente de comand manual) (I. Bbi, I. Imbrescu,
A. Anghelina, 2006).
Dintre toate tehnologiile moderne, tehnologia informaiei are cel mai mare
potenial pentru a stimula "dematerializarea" produciei i consumul de bunuri
"imateriale", pentru c permite creterea valorii adugate a produselor, cu un


125
consum mai mic de resurse i reducerea polurii mediului nconjurtor, ducnd la
dezvoltare durabil.
n tabelul urmtor am prezentat principalii indicatori ai societii
informaionale la nivel european n anul 2004, conform Institutului Naional de
Statistic.
Tabel 1


126
Urmrirea comparativ pentru anii 2004/2003 a acestor indicatori
evideniaz tendina de cretere a gradului de dezvoltare a societii informaionale
n ara noastr, n contextul general al evoluiilor spre consolidarea unei structuri
economico-sociale aliniat standardelor europene. Astfel:
numrul de abonai la serviciile de telefonie mobil a crescut cu circa 45% i a
ajuns la 471 de abonai la 1000 de locuitori;
ponderea gospodriilor care dein PC n total gospodrii a crescut de la 7,33% la
12,4%;
numrul de utilizatori Internet a crescut de peste 2 ori fiind n 2004 de 138 la
1000 de locuitori.

Tabel 2.

Tabel 3.


127
Observarea indicatorilor din sectorul economic i financiar permite
evidenierea unor creteri cantitative, dar i calitative, ilustrate prin numrul
specialitilor TIC, care a sporit n 2004 fa de 2003 cu circa 5%. De asemenea,
numrul de echipamente a crescut cu circa 38%, n timp ce numrul de PC
conectate la Internet a crescut cu 49%. Evoluia cea mai important a fost cea a
numrului de utilizatori Internet, care n cursul anului 2004 a fost aproape dublu
fa de anul 2003. Dinamic accelerat s-a nregistrat i n ceea ce privete
utilizarea produselor TIC pentru vnzarea/cumprarea online a produselor i
serviciilor, astfel c ponderea ntreprinderilor care vnd/ cumpr via Internet n
aceeai perioad de timp a crescut cu 50%. n ceea ce privete distribuia cifrei de
afaceri realizat online, cea mai mare pondere se gsete n domeniul comerului,
circa 71% din cifra total a vnzrilor online pe sector, urmat de servicii. Dac
raportm cifra de afaceri realizat online la total cifr de afaceri a ntreprinderilor,
care vnd online, ponderile cele mai importante le dein activitile industria de
echipamente pentru radio, televiziune i comunicaii (diviziunea CAEN 32) i
comer cu amnuntul (diviziunea CAEN 52).

Tabel 4.

Tabel 5.


128

Fig.2 Structura conexiunilor Internet n anul 2006, conform Institutului
Naional de Statistic (www.insse.ro)

Tabel 6


129

Fig.3 Evolutia numarului de PC in principalele ramuri ale economiei

Dup cum se poate observa din tabelele anterioare trendul produselor IT si
telecomunicatii este ascendent in Romania, ceea ce a dus la dezvoltarea economic
actuala.
Un alt serviciu important specific societatii informationale este serviciul de
telefonie cu componentele sale fixa si mobile si cu serviciile conexe, si anume
transmisiile de date si voce.
Astfel in anul 2005, Vodafone Romania S.A. a lansat serviciile 3G, iar n
2006 au fost lansate serviciile 3G i de ctre Orange-Romania S.A. Tot n 2006 a
fost lansat licitaia de atribuire a licenelor 3G de ctre IGCTI, acordndu-se cele
dou licene disponibile companiilor RCS&RDS S.A. i Telemobil S.A.Numrul
total de utilizatori ai serviciilor de telefonie (fix i mobil) a depit valoarea de
21,5 milioane la data de 31 decembrie 2006. Dei n cazul serviciilor de telefonie
mobil numrul de utilizatori este n cretere n comparaie cu numrul liniilor de
acces la reelele fixe de telefonie instalate n anul 2006, nu se poate considera
deocamdat c exist substituibilitate complet ntre cele dou categorii de servicii
(din punct de vedere al serviciului de acces la o reea de telefonie), ci o relaie de
complementaritate, avnd n vedere faptul c ntr-o gospodrie o linie telefonic
fix poate fi utilizat de mai mult de o persoan (n medie, de aproximativ 3
persoane), iar majoritatea celor care utilizeaz servicii de telefonie mobil nu a
renunat la abonamentul la serviciile de telefonie fix, acestea fiind folosite n mod
alternativ. Traficul total de voce originat n reelele publice de telefonie din
Romnia nregistreaz un trend ascendent, fiind cu aproximativ 29,5% mai mare n
anul 2006 fa de anul 2005. Aceast evoluie este determinat de o cretere cu
136% a traficului de voce realizat prin intermediul reelelor furnizorilor alternativi


130
de servicii de telefonie fix, precum i de creterea cu 54% a volumului de trafic
realizat prin intermediul reelelor publice mobile de telefonie.
Numrul furnizorilor alternativi a crescut de la 60 de furnizori, n anul
2005, la 81 n 2006. Volumul anual de trafic realizat de abonaii furnizorilor
alternativi de telefonie fix a depit 1,9 miliarde de minute, nregistrnd o rat de
cretere de 136% n 2006 fa de 2005, determinat n principal de creterea att a
traficului naional, ct i a celui local n interiorul aceleai reele fixe.
Numrul de cartele SIM active aferente numrului total de abonamente i
cartele prepltite comercializate utilizatorilor finali persoane fizice i juridice a
fost de 17,4 milioane la 31 decembrie 2006, ceea ce reprezint o cretere cu 17,2%
fa de 30 iunie 2006 i cu 30,4% fa de numrul nregistrat la sfritul anului
2005. Astfel, rata de penetrare a serviciilor de telefonie mobil (numr total de
cartele SIM active raportat la 100 de locuitori) a ajuns la 80,7% n 2006 fa de
47,1% n 2004.(Raportul Guvernului Romaniei septembrie 2007)
Lucrarea nu i propune s epuizeze subiectul societatii informationale, al
produselor acestei societati i a noii economii, ci doar s evidenieze cteva
aspecte importante ale acestora n perioada contemporan cu aplicaiile lor efective
in Romnia.

Bibliografie
Albu L., Chilian N., 2003, Posibile ajustri conceptual-metodologice n
tiina economic, n contextul extinderii societii informaionalesocietii
cunoaterii, http://www.academiaromana.ro
Bbi I., Imbrescu I, Anghelina A, 2006, Piaa n condiiile noii
economii, Studia Universitatis Vasile Goldi, Seria tiinte Economice;
Rdoi D., 2005, Locul i rolul comerului electronic n noua economie,
Oeconomica, nr.2/2005, Bucureti, http://www.crie.ro/nouaeconomie;
Tnase G. P., 2002, Noua economie. Orizonturi i schimbri,
http://www.recai.ro;
M. Drgnescu 2001, De la societatea informaional la societatea
cunoaterii, Ed. Tehnic, Bucureti,
*** Raportul Guvernului Romaniei septembrie 2007
www.insse.ro
http://www.recai.ro
http://www.academiaromana.ro


131
ESTIMAREA COEFICIENTULUI BETA
PE PIAA ROMN DE CAPITAL

Adrian Niu
Universitatea AurelVlaicu Arad

Abstract
Betas can be measured as the covariance of individual stock returns against
returns on the market. Alternatively, they can be calculated via regression analysis. These
historical, unadjusted betas have been shown to suffer from several weaknesses. The first of
these is their tendency to regress towards their mean value (1.0) over time. However, this
instability is, to a limited extent, predictable. Blume and Vasicek provide two methods by
which betas can be adjusted to correct for this tendency. Comparison of the unadjusted,
Blume adjusted, and Vasicek adjusted betas have revealed that the Blume and Vasicek
approaches are clearly superior in explaining future betas.
For the Romanian securities, we select SIF1 to 5, and we applied the Blume and
Vasicek beta adjustment techniques, together with other regression techniques in order to
find out witch of them gives the more accurate results.
Key words: beta adjustment, Blume beta adjustment technique, Vasicek beta
adjustment technique, liniar regression ,singular index model.

Pentru nceput prezentm cteva metode de calcul a coeficientului beta,
urmnd ca apoi utiliznd aceste tehnici, n condiiile pieei romne, s determinm
valorile beta utiliznd datele istorice ale unei perioade de analiz PA cuprins ntre
3.07.2001 i 22.06.2005, ceea ce corespunde la 980 zile de tranzacii. Ne propunem
ca aceti coeficieni beta medii estimai s fie apoi comparai cu cei realizai pentru
perioada 23.06.2005 - 07.06.2007, pentru a decide care dintre metodele prezentate
d rezultate mai bune pe piaa romn de capital.

Tehnica de calcul a coeficientului beta
Metoda de calcul provine de la definiia coeficientului beta ca atare,
respectiv din modelul index singular. Modelul index singular statueaz c rata de
rentabilitate estimat a unei aciuni este ntr-o relaie liniar cu rentabilitatea pieei,
artnd c exist o relaie a tuturor rentabilitilor aciunilor la trendul pieei, ns
aceast relaie este mai mult sau mai puin intens. Expresia modelului index
singular este:
R
i
=
i
+
i
R
M
+ e
i ;
_1
unde:
R
i
este rentabilitatea aciunii i;
R
M
este rentabilitatea pieei;


132

i
este coeficientul component al rentabilitii aciunii i independent de
performana pieei ;
e
i
este o component care are valoarea medie estimat egal cu 0 (variabil
aleatoare) (
0 e
i
=
;
i
e
este valoarea medie a coeficientului e
i
)

A. Coeficientul al pieei,
M
are valoarea 1. Considernd cunoscute evoluiile
istorice ale cursurilor aciunii i, atunci la un moment dat t rata
rentabilitii aciunii se determin astfel:

R
it
= [ ( C
it
- C
it-1
) + D
it
] / C
it-1
; _2
unde:
R
it
este rata de rentabilitate estimat la momentul t pentru aciunea i;
C
it
,C
it-1
reprezint cursul aciunii i la momentele de timp t respectiv t-1
(SIF1-5 n cadrul acestei lucrri);
D
it
este dividendul aciunii i la momentul t ;

B. Pentru calculul ratei rentabilitii pieei este folosit indicele de burs.
(BET_C n cadrul acestei lucrri);

R
Mt
= ( I
t
- I
t-1
) / I
t-1
; _3
unde :
R
Mt
- rata rentabilitii pieei;
I
t
,I
t-1
- valoarea indicelui bursier la momentul t respectiv t -1;

C. Rata medie a rentabilitii aciunii i se calculeaz cu relaia urmtoare:

=
=
N
1 t
N
t
i
R
i
R
;
_4
unde :
N este numrul de zile de tranzacii ale perioadei de analiz;

D. Covariana ntre aciunea i i pia,
iM
; se calculeaz conform relaiei:

=

=
N
1 t
M
M
i
i
iM
N
) R (R ) R (R
t t
;
_5

E. Variana pieei sau abaterea medie ptratic a rentabilitii pieei
2
M
se
calculeaz conform relaiei :


133

=
N
1 t
2
M
M
2
M
N
) R (R
t
; _6

F. Coeficientul
i
se calculeaz cu formula:

=
=

=
N
1 t
2
M
M
N
1 t
M
M
i
i
i
) R (R
) R )(R R (R
t
t t
sau
_7
2
M
iM
i
=
;

n cazul determinrii coeficientului pentru aciuni, algoritmul de calcul
ncepe prin formula de determinare a
t
i
R
cunoscndu-se cursurile de nchidere a
aciunilor publicate n urma fiecrei tranzacii. Apoi trebuie determinat perioada
de calcul, respectiv de la t
0
momentul primei tranzacii luate n calcul, i pn la
tranzacia curent. Numrul tranzaciilor din aceast perioad, N, trebuie s fie
suficient de mare pentru ca msura s poat avea relevan. astfel determinat, se
demonstreaz c difer de la o perioad la alta, datorit diferenelor de risc dintre
perioade diferite, dar i datorit apariiei unor erori aleatoare la calculul .
Blume (BLUME 1971) a examinat empiric stabilitatea coeficienilor beta i
a determinat o tendin de regres a acestora spre valoarea medie 1.
Pentru perioada de analiz PA am obinut coeficieni beta medii pentru cele
5 SIF-uri care confirm aceast aseriune i care sunt prezentai n tabelul 1 i
figura 1. Se observ c toi coeficienii beta au o tendin cresctoare spre media
care este reprezentat de coeficientul beta al pieei i care este egal cu 1.


134
Fig. _1
Stabilitatea beta SIF1-5
0,40
0,45
0,50
0,55
0,60
0,65
0,70
0,75
0,80
0,85
2001 2002 2003 2004 2005 2006 2007 2008
SIF1
SIF2
SIF3
SIF4
SIF5
Beta mediu Portofoliu

Tabel 1
Perioada
Nr. de
eantionri
SIF1 SIF2 SIF3 SIF4 SIF5
Beta
mediu
portofol
iu

3.7.2001 1.7.2002 T11 245 0,64 0,74 0,49 0,47 0,540,58
2.7.2002 8.7.2003 T12
T1
245 0,65 0,71 0,52 0,56 0,620,61
9.7.2003 1.7.2004 T21 245 0,68 0,74 0,56 0,61 0,670,65
2.7.2004 -22.7.2005 T22
T2
245 0,68 0,75 0,58 0,63 0,690,67
23.6.2005- 22.6.2006 T3 T3 245 0,71 0,77 0,61 0,66 0,720,69
23 6.2006 -7.6.2007 TF 245 0,73 0,79 0,64 0,68 0,750,72

Tehnica BLUME de ajustare a coeficientului beta
Metoda BLUME (BLUME 1975) const n calculul coeficientului pentru o
perioad T
1
anterioar i egal perioadei T
2
ambele anterioare perioadei de
prognoz T
3
. Considerm
t1
i
coeficientul calculat pentru perioada T

1
i
t2
i
coeficientul calculat pentru perioada T

2
. Calculm regresia liniar n spaiul
)
t2
i
,
t1
i
(
cu t de la 1 la N. Se obine o dreapt de ecuaie:


135

1
i i
b
i
a
2
i
+ =
; _8
unde:
1
i
i
b
2
i
i
a =
; _9

=

=
N
1 t
2
)
1
i
t1
i
(
N
1 t
)
2
i
t2
i
)(
1
i
t1
i
(
i
b

; _10

3
i
coeficientul beta corespunztor pentru perioada T

3
se calculeaz
astfel:

2
i i
b
i
a
3
i
+ =
; -11

n urma analizei empirice, Blume a determinat a
i
ca fiind egal cu 0,343 iar
b
i
cu 0,677 aa nct el sugereaz ajustarea beta conform relaiei liniare urmtoare:

0,343 + 0,677
_ 12
unde:

este valoarea ajustat a lui beta;

este beta mediu neajustat pentru o perioad anterioar .

Se observ c, folosind aceti coeficieni determinai de Blume, prin
ajustare se obine o scdere a valorii coeficienilor beta medii supraunitari,
respectiv o cretere a valorii coeficienilor subunitari.


136
Fig. _2
BETA(2003/05) = 0,0423BETA(2001/03) + 0,7124
0,60
0,65
0,70
0,75
0,80
0,85
0,00 0,20 0,40 0,60 0,80 1,00
Beta 2001-2003
B
e
t
a

2
0
0
3
-
2
0
0
5

Utiliznd tehnica Blume pentru ajustarea coeficienilor beta al celor 5 SIF-
uri, am considerat, de altfel cum se vede n Tabelul 1, cele dou peri-oade
T1:2001-03 i T2:2003-05. Am calculat beta mediu pentru cele 5 SIF-uri
corespunztor celor dou perioade i apoi am realizat regresia liniar pentru
determinarea coeficienilor a
i
i b
i
. Rezultatul se poate observa n figura 2.
Coeficienii Blume determinai pentru beta celor 5 SIF-uri sunt :
a
i
=0,7124 iar b
i
=0,0423, iar coeficienii beta ajustai ca urmare a acestei regresii
liniare pe piaa celor 5 SIF-uri sunt prezentai n tabelul _4 n coloana notat
Regresie portofoliu. Am calculat i coeficienii beta ajustai, utiliznd coeficienii
determinai de Blume (a
i
egal cu 0,343 iar b
i
cu 0,677 ) i care sunt prezentai n
tabelul_4 n coloana notat Blume.
Pentru aceleai perioade T1 i T2 am calculat i regresia liniar individual
a coeficienilor beta ale celor 5 SIF-uri, coeficienii a
i
i b
i
astfel determinai sunt
prezentai n figurile 2-7 i tabelul 3.


137
Fig._3
BETASIF1(2003/05) = 0,0323BETASIF1(2001/03)+ 0,6974
0,65
0,67
0,69
0,71
0,73
0,75
0,77
0,79
0,81
0,00 0,50 1,00 1,50
Beta 2001-2003
B
e
t
a

2
0
0
3
-
2
0
0
5

Rezultatul ajustrii beta cu aceti coeficieni este prezentat n coloana
Regresie aciune din tabelul_4. O prim concluzie se refer la faptul c cei 5
coeficieni b
i
au valori foarte mici, ceea ce indic un grad de incertiudine foarte
mare asupra constanei beta.
Fig._4
BETASIF2(2003/05) = 0,0244BETASIF2(20001/03) + 0,7712
0,75
0,76
0,77
0,78
0,79
0,80
0,81
0,82
0,83
0,84
0,30 0,50 0,70 0,90 1,10 1,30 1,50 1,70
Beta 2001 2003
B
e
t
a

2
0
0
3

2
0
0
5


138
Fig._5
betaSIF3(2003/05) = 0,0383beta(2001/03) + 0,6253
0,58
0,60
0,62
0,64
0,66
0,68
0,70
0,72
0,00 0,50 1,00 1,50
Beta 2001 2003
B
e
t
a

2
0
0
3

2
0
0
5

Metoda VASICEK de ajustare a coeficientului beta
O alt metod de ajustare a lui , folosete n calcul, date istorice ale unei
perioade T (n cazul nostru T=T1+T2), iar beta fiecrui titlu este ajustat ponderat
cu coeficientul beta mediu al setului de aciuni ce compun portofoliul de analiz i
cu coeficientul mediu istoric al titlului. VASICEK (VASICEK 1973) propune
urmtoarea metod:
Considernd
T
coeficientul mediu pentru un eantion de aciuni ntr-o

perioad istoric T(T1+T2),
t
i
valorile istorice ale coeficientului al aciunii i

(pentru cele 980 de zile de tranzacii n cazul nostru),
2
T
variana distribuiei
estimrilor istorice a lui beta al eantionului de aciuni (ce compun portofoliul
analizat, SIF1-5),
2
iT
este radicalul erorii standard de estimare a beta (

i
)
pentru fiecare dintre titluri, msurat n perioada de timp T.


139
Fig._6
BetaSIF4(2003/05) = -0,01003BetaSIF4(2001/03) + 0,71079
0,62
0,64
0,66
0,68
0,70
0,72
0,74
0,76
0,78
0,00 0,20 0,40 0,60 0,80
Beta 2001 2003
B
e
t
a

2
0
0
3

2
0
0
5

Fig._7
betaSIF5(2003/05)= -0,0029beta(2001/03) + 0,7713
0,72
0,74
0,76
0,78
0,80
0,82
0,0 0,2 0,4 0,6 0,8 1,0
Beta 2001 2003
B
e
t
a

2
0
0
3

2
0
0
5

Ponderea, respectiv cei doi parametri a
i
i b
i
utilizai n ajustarea ponderat
a coeficientului recomandat de Vasicek este:

2
iT
2
T
2
T
+
pentru
T
i
i -12


140

2
iT
2
T
2
iT
+
pentru
T
- 13
estimat este calculat printr-o ajustare ponderat fa de beta mediu al
portofoliului analizat i beta fiecrui titlu utiliznd ponderile calculate la -12 i -13
:
T
i
2
iT
2
T
2
T
T
2
iT
2
T
2
iT
e
+
+
+
=
-14
unde :

=

=
=
M
1 i
N
1 t
t
i
NM
1
T

-15
unde: N este numrul de eantionri - 980 n cazul nostru;
M este numrul de titluri din portofoliul de analiz - 5 n cazul nostru.

2
N
1 t
T
M
1 t
t
i
M
1
N
1
2
T

=
|
|
\
|

=
=
-16
=
(
(
(
(
|
|
|
|
\
|

=
N
1 t
4
1
]
2
N
t
i
i
t
i
t
i
i
t
i
[
2
iT
-17


141
Tabel _2 SIF1 SIF2 SIF3 SIF4 SIF5 Porto
T=T1+T2
2
iT

60,687% 45,628% 271,310% 35,249% 32,859%
2
T
1,378%
2
iT
2
T
2
iT
+

97,78% 97,07% 99,49% 96,24% 95,98%

2
iT
2
T
2
T
+
2,22% 2,93% 0,51% 3,76% 4,02%

i
0,68 0,75 0,58 0,63 0,69
T
=0,67
T3
2
iT
60,687% 46,224% 277,478% 36,013% 33,494%

2
T
1,354%
2
iT
2
T
2
iT
+
97,82% 97,15% 99,51% 96,38% 96,11%
2
iT
2
T
2
T
+
2,18% 2,85% 0,49% 3,62% 3,89%

i
0,71 0,77 0,61 0,66 0,72 1
=0,72

Aceast metod, dei mai laborioas are, mpreun cu metoda BLUME, un
mai mare randament de apreciere a valorii coeficientului dect metodele clasice,
aa cum au demonstrat ELTON, GRUBER I ULRICH.(ELTON, GRUBER I ULRICH,
1978).
Aplicnd tehnica Vasicek pentru cele 5 SIF-uri, am determinat rezultatele
din tabelul 2 i corespunztor coeficienii beta Vasicek din tabelul 4. Am
considerat c beta mediu obinut dup perioada T=T1+T2 este beta prognozat
pentru perioada urmtoare T3, iar beta mediu calculat la sfritul perioadei T3 este
coeficientul beta prognozat pentru perioada TF. Va-loarea calculat la sfritul
perioadei T3 este beta realizat pentru perioada T3, iar beta mediu calculat la
sfritul perioadei TF este beta realizat pentru perioada TF. Verificarea acurateii
ajustrii beta prin cele 6 tehnici de ajustare prezentate este realizat n tabelul 4.


142
Din nou putem vedea c cei 5 coeficieni ai au valori mai mari de 90% pe cnd
coeficienii bi au valori mici. Cu ct bi au valori mai mici, cu att incertitudinea
determinrii beta de beta anterior este mai mare.

Alte metode de ajustare a coeficientului beta
n practic, valoarea beta se ajusteaz i cu alte valori, deduse pe baza unor
metode similare. Ajustrile sunt astfel fcute nct s aduc mrimea coeficientului
beta la o valoare cuprins ntre 1,00 i valoarea inial calculat pe baza datelor
istorice ale modificrii preului. Ajustrile difer de la perioad la perioad i de la
titlu la titlu, dar sunt folosite de toate firmele care estimeaz beta.
O ajustare uzual (SHARPE, 1995) este fcut cu ajutorul unei formule
liniare:

|
\
|
+
|
\
|
=
i
3
2
1,0
3
1
a

_18
unde:

a
este coeficientul beta ajustat;

i
este coeficientul beta calculat(estimat) pe baza datelor istorice.

Observm c prin aceast ajustare este realizat o ponderare a beta estimat
fa de beta istoric pe de-o parte(cu 66,67%) i fa de beta pieei (cu 33,33%).

Rezultate obinute
Observm c toate metodele de calcul al coeficientului beta prezentate
realizeaz o ajustare a coeficientului printr-o ponderare a coeficientului estimat fa
de beta pieei pe de o parte, i fa de beta mediu determinat pe baza datelor
istorice clasic pe de alt parte i ponderile A
i
i B
i
:

i i M i
B A
ia
+ =
_19
unde:

ia
este coeficientul beta ajustat al titlului i;

i
este coeficientul beta calculat(estimat) pe baza datelor istorice:

M
este coeficientul pieei (are valoarea 1 n cazul ajustrii Blume, Sharpe

i regresiei de portofoliu sau regresiei aciunii, sau are valoarea
coeficientului beta mediu al portofoliului n cazul ajustrii Vasicek)
A
i
este ponderea coeficientului beta al portofoliului de pia;
B
i
este ponderea coeficientului beta mediu istoric al titlului;


143

Cele dou ponderi A
i
i B
i
au fost determinate pentru cele 5 metode de
ajustare beta prezentate conform datelor din tabelul 3. Se poate vedea c dac A
i

este cu pondere mare atunci beta ajustat depinde ntr-o pondere mai mare de
coeficientul beta al pieei i mai puin de beta mediu istoric.

Tabelul _3
ai bi Ai[%] Bi[%] Tehnica de ajustare beta
0,333 0,667 33,33% 66,67% Sharpe
0,343 0,677 34,30% 67,70% Blume
0,712 0,042 94,40% 4,23% Regresie portofoliu
0,697 0,032 95,57% 4,43% Regresie actiune
0,978 0,022 97,78% 2,22% Vasicek T3
S
I
F
1

0,978 0,022 97,82% 2,18% Vasicek TF
0,971 0,029 97,07% 2,93% Vasicek T3
S
I
F
2

0,972 0,028 97,15% 2,85% Vasicek TF
0,995 0,005 99,49% 0,51% Vasicek T3
S
I
F
3

0,995 0,005 99,51% 0,49% Vasicek TF
0,711 -0,010 101,43% -1,43% Regresie actiune
0,962 0,000 100,00% 0,00% Vasicek T3
S
I
F
4

0,964 0,036 96,38% 3,62% Vasicek TF
0,771 -0,003 100,38% -0,38% Regresie actiune
0,960 0,040 95,98% 4,02% Vasicek T3
S
I
F
5

0,961 0,039 96,11% 3,89% Vasicek TF

Atta vreme ct coeficientul beta al celor 5 SIF-uri este condiionat mai
mult de 90% de pia, nseamn c valoarea estimat medie a coeficientului beta
istoric este nesemnificativ n determinarea beta. Cu toate acestea vom vedea c
tocmai aceste metode de ajustare pentru care A
i
sunt mai mari ca 90%, vor da cea
mai mic eroare de prognoz a coeficientului beta. n tabelul 4 sunt prezentate
valorile ajustate ale coeficienilor beta calculai conform tehnicilor prezentate
anterior.
Concluzii
n tabelul 3 observm c pentru ajustrile, Sharpe i Vasicek coeficienii a
i

i b
i
sunt echivaleni cu ponderile A
i
i B
i
. Pentru toate metodele se poate trage o
prim concluzie legat de incertitudinea de determinare a coeficientului beta fa
de coeficientul mediu al perioadei anterioare. Toate metodele de ajustare ne indic
n fapt c pentru cele 5 SIF-uri coeficientul beta este determinat n proporie de
peste 90% de coeficientul pieei sau al portofoliului. Observm c tehnicile Blume


144
i Sharpe, adic ajustarea cu coeficienii a
i
i b
i
prin care se aduce beta la o valoare
apropiat de 1, dau erori mai mari de 10% pentru exemplele analizate. Aceasta era
de ateptat din moment ce am utilizat coeficieni determinai de Blume i Sharpe
pentru piaa american.
Folosind aceleai metode de regresie utilizate de Blume am vzut c pentru
cele 5 SIF-uri, am determinat coeficieni a
i
i b
i
n cu totul alt gam de valori. n
schimb tehnica Vasicek este suficient de precis pentru toate cele 5 cazuri. Alte
dou metode cu rezultate bune sunt regresia pentru fiecare aciune i regresia
portofoliului.
n final putem spune c:
Coeficienii beta ai celor 5 SIF-uri nu au valoare constant de-a lungul
timpului.
Valorile estimate ale coeficientului beta sunt foarte sensibile la mici modificri
ale coeficienilor i tehnicilor de ajustare.
Coeficienii beta ai celor 5 SIF-uri sunt determinai n foarte mic msur de
coeficientul beta istoric.
Metodele de ajustare Vasicek, i regresia beta istoric al aciunii sau al
portofoliului SIF au dat rezultate suficient de bune de prognoz.
Utilizarea unor intervale diferite de eantionare a datelor istorice (zilnic,
sptmnal sau lunar) vor determina diferene semnificative n estimarea beta.
Nu sunt nc menionate n literatura de specialitate avantaje ale unui interval
de timp asupra altuia.
Perioada de eantionare a beta istoric i perspectiva de prognoz sunt de
asemenea elemente de importan n estimarea beta. Metodele clasice Blume i
Vasicek utilizeaz perioade istorice mai lungi de timp dect cele utilizate n
aceast lucrare. De exemplu Blume propune factori de ponderare pentru un
istoric de minim 7 ani, iar prognoza astfel obinut se refer la urmtorii 7 ani.
Utilizarea unui alt indice de pia ar putea induce alte perturbaii n estimarea
beta. Noi am ales BET_C tocmai pentru c BET_FI, indicele financiar compus
din portofoliul SIF1-5 ar fi avut o corelaie foarte mare cu titlurile.

Tabelul_4
Clasic
Regresie
actiune
Regresie
piata Blume Sharpe Vasicek
Beta
prognozat T 0,68 0,72 0,74 0,81 0,79 0,67
Beta realizat
T 0,71 0,71 0,71 0,71 0,71 0,71
errT -3,3% 1,6% 4,7% 13,9% 11,5% -5,6%
S
I
F
1

Beta progn. 0,71 0,72 0,74 0,82 0,81 0,72


145
T3
Beta realizat
T3 0,73 0,73 0,73 0,73 0,73 0,73
errT3 -3,0% -1,4% 1,7% 12,7% 10,3% -1,7%
Beta
prognozat T 0,75 0,79 0,74 0,85 0,83 0,67
Beta realizat
T 0,77 0,77 0,77 0,77 0,77 0,77
errT -2,6% 2,7% -3,2% 10,6% 8,3% -12,8%
Beta progn.
T3 0,77 0,79 0,74 0,86 0,85 0,72
Beta realizat
T3 0,79 0,79 0,79 0,79 0,79 0,79
S
I
F
2

errT3 -2,9% -0,2% -5,9% 9,1% 6,8% -9,1%
Beta
prognozat T 0,58 0,65 0,74 0,74 0,72 0,67
Beta realizat
T 0,61 0,61 0,61 0,61 0,61 0,61
errT -4,4% 6,2% 20,9% 21,0% 18,4% 9,6%
Beta progn.
T3 0,61 0,65 0,74 0,76 0,74 0,72
Beta realizat
T3 0,64 0,64 0,64 0,64 0,64 0,64
S
I
F
3

errT3 -4,2% 2,0% 16,1% 18,8% 16,3% 12,9%
Beta
prognozat T 0,63 0,70 0,74 0,77 0,75 0,64
Beta realizat
T 0,66 0,66 0,66 0,66 0,66 0,66
errT -4,2% 6,9% 12,2% 16,9% 14,4% -2,4%
Beta progn.
T3 0,66 0,70 0,74 0,79 0,77 0,72
Beta realizat
T3 0,68 0,68 0,68 0,68 0,68 0,68
S
I
F
4

errT3 -3,8% 2,8% 8,1% 15,2% 12,8% 4,6%
Beta
prognozat T 0,69 0,77 0,74 0,81 0,80 0,67
Beta realizat
T 0,72 0,72 0,72 0,72 0,72 0,72
errT -3,8% 6,7% 2,9% 12,7% 10,4% -7,1%
Beta
progn.T3 0,72 0,77 0,74 0,83 0,81 0,72
S
I
F
5

Beta realizat
T3 0,75 0,75 0,75 0,75 0,75 0,75


146
errT3 -3,7% 2,8% -0,8% 11,0% 8,7% -4,0%
Beta prog.T 0,67 0,73 0,74 0,80 0,78 0,66
Beta real. T 0,69 0,69 0,69 0,69 0,69 0,69
errT -3,6% 4,72% 6,83% 14,73% 12,34% -4,23%
Beta
progn.T3 0,69 0,73 0,74 0,81 0,80 0,72
Beta realizat
T3 0,72 0,72 0,72 0,72 0,72 0,72
P
O
R
T
O

errT3 -3,5% 1,13% 3,26% 13,10% 10,75% -0,04%

Este necesar s fie abordate ajustri ale coeficientului beta pe termen scurt
pn la 1 an aa cum am ncercat s realizez n aceast lucrare, pe de-o parte, iar pe
de alt parte, sunt necesare abordri pe termen lung, dar aceasta dup ce piaa de
capital romn va avea suficieni ani de funcionare.
Aceast tem rmne de actualitate atta vreme ct Bursa de Valori
Bucureti rmne printre cele cteva burse europene care nu comunic un
coeficient beta oficial pentru titlurile tranzacionate. Acest lucru este datorat ns i
termenului prea mic, scurs de la nceputul pieei bursiere romne.

Bibliografie
Blume M., 1975, Betas and Their Regression Tendencies, Journal of
Finance X nr.3;
Campbell R. Harvey, 1995, Asset Pricing and Risk Management, Duke
University;
Draper P., Paudyal K. (January 1995), Journal of Business Finance &
Accounting 22 (1), 157177;
Draper P., Paudyal K., January 1995, Vasicek And Beyond Approaches to
Building and Applying Interest Rate Models Journal of Business Finance
Accounting Vol. 22 Issue 1 Page 157;
Elton E. J, Gruber M. J., Ulrich T.(Dec 1978) - Are Betas Best? - Journal
of Finance XIII No 5 pp. 1375-1384;
Gray Ph., -2005, Bayesian estimation of short rate models, Australian
Journal of Management;
Jarnecic E McCurrz M., Winn R., Febr. 1995, Periodic return time-series,
capitalisation adjustments and beta estimation;
Lally M., August 1998, An Examination of Blume and Vasicek Betas, The
Financial Review Vol. 33 Issue 3 Page 183;
Odaba A., June 2003, An Investigation of Beta Instability in the Istanbul
Stock Exchange, Faculty of Economics & Administrative Sciences Boazici
University, Istanbul, Turkey;
Sharpe W., Gordon A., Bailey J., 1995, Investments, Prentice Hall,
Englewood Cliffs, New Jersey 07632


147
Vasicek O., Dec. 1973, A Note on Using Cross Sectional Information in
Baynesian Estimation of Security Betas, Journal of Finance VIII No 5.

INDICATORUL OMEGA, INSTRUMENT DE ANALIZA
PE PIAA ROMN DE CAPITAL

Adrian Niu
Universitatea A.Vlaicu Arad

Abstract
The Post Modern Portfolio Theory is conceptually related to downside risk-
adjusted return measures. The Sortino Ratio and the more recently developed Omega
statistic are the most used measures in portfolio analysis for the asymmetric returns. We


148
show how the Omega index and Omega function are applied to measure the performances
of Romanian capital market assets in the downside risk- return environment.
Keywords: assesing performances on the capital market, post modern portfolio
theory, Omega index, asymmetric returns, Skewness, Kurtosis.

Omega este un indicator statistic dezvoltat de Con KEATING i William F.
SHADWICK de la The Finance Development Centre din Londra (LEVITT,2002) i
este bazat pe probabilitatea ce rezult din informaia coninut de evoluia
rentabilitilor trecute ale titlului. Este un raport ntre probabilitatea cumulativ
pentru ca rentabilitatea s fie deasupra obiectivului stabilit de investitor i
probabilitatea ca rentabilitatea s fie sub rata obiectiv. Spre deosebire de indicatorii
tradiionali ai Teoriei Moderne de Portofoliu cum ar fi indicatorul Sharpe i care
necesit ca ipotez o distribuie normal a rentabilitilor, funcia Omega poate fi
aplicat i n cazul unor distribuii asimetrice ale ratelor de rentabilitate.
Distribuiile de rentabilitate din figura 1 au aceeai valoare medie i
aceeai varian, deci performanele lor ar fi identic reflectate de indicatori ai
Teoriei Moderne de Portofoliu, dar din reprezentarea grafic se observ c relaia
risc rentabilitate pentru cele dou cazuri nu este echivalent.

Fig.1 Distribuia de rentabilitate
Surs: Keating, Sandwick, 2002


149
Valorile funciei Omega sunt de fapt o generalizare a ratei Sharpe
1
. Omega
este un indicator pentru fiecare din ratele obiectiv ale investitorului, dar este n
acelai timp o funcie pe domeniul pe care este definit plaja de rentabilitate a
distribuiei analizate. Indicatorul Omega permite, de altfel ca i rata Sharpe,
ierarhizarea opiunilor investiionale. Omega nu cuantific msura diferenei de
rentabilitate sau de risc al unei investiii faa de alta, dar este o msur simpl de
normalizare a asimetriei unor investiii n comparaie cu altele. Prin aceast analiz
sunt selecionate un numr de titluri pn la un prag al valorii Omega pe care-l
alege investitorul.
Din cauz c funcia Omega este o msur a performanelor care include
ipoteza distribuiilor asimetrice de rentabilitate, este utilizat mai ales pentru
evaluarea performanelor hedge fondurilor sau ale fondurilor de hedge fonduri.

Definiie
Dac (a,b) este intervalul rentabilitilor, i F este funcia de distribuie
cumulativ, atunci funcia Omega este definit conform formulei urmtoare:
( )
( ) ( )
( )
L
G
r
a
dx x F
b
r
dx x F 1
r =

=
-1
pentru fiecare nivel de rentabilitate r ce aparine intervalului (a, b).
Proprietile Omega
1. Pentru un nivel dat de rentabilitate vom prefera mai mult n comparaie cu mai
puin, conform regulii de utilitate. Astfel vom prefera ntotdeauna un portofoliu
cu un indicator Omega mai mare n faa unui portofoliu cu Omega mai mic.
Portofoliul cu un Omega mai mare are o probabilitate mai mare s genereze
rentabiliti mai mari dect pragul r = M sau egale cu acesta. De aceea, n
practic, Omega ofer posibilitatea s comparm rentabilitile diferitelor
portofolii sau fonduri i s le ierarhizm.
2. Omega ne d indicaii n plus fa de modelul medie-varian din moment ce
incorporeaz momentele de ordin doi i trei(skewness, kurtosis) i altele mai
nalte. Pe cnd metodele Teoriei Moderne de Portofoliu se bazeaz pe
aproximarea normalitii distribuiei, n sens mate-matic pur, Omega este
msura unei distribuii reale de rentabilitate i nu o aproximare a acesteia.
Utilizarea Omega pentru a modela comportamentul distribuiei rentabilitii, ne
pune la dispoziie o imagine mai bun a relaiei risc-rentabilitate pentru
portofoliilor analizate.

1
Rata Sharpe
) ) ( (
FR
s
R R E
R

=


150
3. Un avantaj practic al Omega este acela c nu presupune calculul momentelor
de ordin nalt al rentabilitilor i nu necesit un ir istoric numeros de
rentabiliti.
4. Rata prag r = M este situat la nivelul preferinei investitorului, oferind o
msur subiectiv a performanei.
Posibilitatea ierarhizrii investiiilor fa de un nivel specific al
rentabilitii estimate ofer un instrument managerial foarte puternic.
Rentabilitatea prag, sau rata obiectiv este denumit i rentabilitate minim
acceptabil (MAR - Minimum Acceptable Return) iar aplicaiile manageriale ale
acestei teorii de analiz de porrtofoliu (Teoria Postmodern de Portofoliu) este
prezentat de Sortino( SORTINO 1999, 2001)

5. Dac r este egal cu rata medie a unui ir de rentabiliti observate:
R r =
,
atunci:

( ) L G iar ; 1 R = =
-2

6. Pentru o distribuie normal, de medie
R
i deviaie standard
, panta funciei
Omega pentru
R r =
este :
2
-3

7. Dac r crete, Omega scade, cci pentru orice r:

0
r
<

-4


151
-20,0
-15,0
-10,0
-5,0
0,0
5,0
10,0
15,0
20,0
25,0
-6,0 -5,0 -4,0 -3,0 -2,0 -1,0 0,0 1,0 2,0 3,0 4,0 5,0 6,0 7,0 8,0
OMEGA A cu deviatia standard=1,5 si valoare medie = 2
OMEGA B cu deviatia standard=2,0 si valoare medie = 0
OMEGA C cu deviatia standard=2,5 si valoare medie = 0
I

Fig.2.Funciile OMEGA pentru distribuii normale ale rentabilitii

n figura 2 prezentm funciile Omega pentru 3 distribuii normale de
rentabilitate dintre care B i C cu valoarea medie 0 i deviaii standard 2 i 2,5
respectiv A, a treia, cu deviaia standard 1,5 i valoarea medie 2; intervalul (a,b)
este (-6 ,6).
n figura 3 sunt prezentate funciile Omega pentru trei distribuii logistice
de rentabilitate A,B,C cu funcia de distribuie cumulativ:

s
) R (x
exp 1
1
s) , R F(x,

+
=
-
5

i cu valori ale lui x cuprinse intervalului (-6,6) cu valoarea medie comun egal cu
zero iar s ia valorile valorile 1,5; 2 i 2,5.
Pe OY sunt reprezentate valorile logaritmului natural (ln) al lui Omega, iar
pe OX sunt reprezentate ratele de rentabilitate ale distribuiei de rentabilitate
considerat. n cadranul din stnga graficului sunt reprezentate valorile ln(Omega)
pentru rentabiliti sub prag (M = 0,0%) pe cnd n dreapta graficului sunt valorile
indicatorului pentru rentabiliti mai mari dect rentabilitatea prag.


152
Conform primei proprieti a funciei Omega, vom prefera pentru fiecare
nivel prag al rentabilitii, activul ce are un Omega mai mare. n cadranul
rentabiltilor negative din figura 3, acesta este activul A. n cadranul cu
rentabiliti pozitive vom prefera acelai activ pn la o rentabilitate prag situat la
punctul I, pentru c A are o valoare Omega mai mare dect cea a activului C.
Acesta din urm va fi preferat pentru rentabiliti obiectiv mai mari dect I. Punctul
I situat la M = 4,8 pentru care cele dou funcii Omega sunt egale (fig.4), este un
punct de indiferen a investitorului ntre ac-tivele A i C. Acelai raionament este
valabil i pentru funciile Omega ale distribuiilor logistice de rentabilitate din
figura 3.
-10,0
-8,0
-6,0
-4,0
-2,0
0,0
2,0
4,0
6,0
8,0
-6,0 -5,0 -4,0 -3,0 -2,0 -1,0 0,0 1,0 2,0 3,0 4,0 5,0 6,0 7,0 8,0
OMEGA A cu s=0,5 si valoare medie = 0
OMEGA B cu s=0,6 si valoare medie = 0
OMEGA C cu s=1,0 si valoare medie = 0

Fig.3.Funciile OMEGA pentru distribuii logistice ale rentabilitii

-8,00
-7,00
-6,00
-5,00
-4,00
-3,00
4,0 4,5 5,0 5,5 6,0
I
A
C
Fig.4


153
Funciile Omega ale distribuiilor care au valoarea medie egal cu zero
intersecteaz axa OX n 0 conform proprietii prin care pentru valoarea medie a
distribuiei, funcia Omega ia valoarea 1 (0 n cazul axei logaritmice). n figura 3
funcia Omega a distribuiei A intersecteaz axa OX n punctul (2,0) pentru c
valoarea medie a acestei distribuii este 2. Sau altfel spus, funcia Omega determin
rata medie de rentabilitate a unei distribuii de rentabilitate la intersecia ei cu axa
OX.
Panta funciei Omega ne indic nivelul de risc asociat activului pentru
nivelul corespunztor de prag al rentabilitii. n Figura 3 se observ c distribuia
C este mai riscant dect distribuia A, pentru c are o pant mai lin dect A.
Acest risc se refer la probabilitatea unor ctiguri sau pierderi extreme. Cu ct
panta funciei Omega este mai accentuat cu att este mai mic probabilitatea s
apar rentabiliti extreme, deci riscul asociat este mai mic.
Metodologia de analiz de portofoliu cu ajutorul funciei Omega
Pentru ilustrarea analizei de portofoliu cu ajutorul indicelui Omega este
nevoie doar de rentabilitile istorice ale fondului, titlului, indicelui sau
portofoliului vizat. Vom lua n analiz cele 5 SIF-uri precum i portofolii BET-C i
BET-FI considernd rentabilitile zilnice ale acestora din 1 septembrie 2003 i
pn n 9 mai 2007, deci 905 seturi de date istorice. Pentru nceput vom calcula
funcia Omega pentru cele 7 active i vom evidenia informaiile furnizate de
indicator conform proprietilor lui.
Primul pas const n calculul FDC (Funcia Distribuiei Cumulative).
Aceasta este reprezentat n figura 5 pentru distribuia discret SIF1 conform celor
905 seturi de date de rentabilitate. Am reprezentat de asemenea i FDC pentru
distribuia normal cu aceleai valoare medie i deviaie standard ca i distribuia
SIF1. Totodat am reprezentat i FDC pentru o distribuie logistic conform
formulei -5 cu valoarea medie egal cu valoarea medie a rentabilitilor SIF1 iar
s este egal cu valoarea deviaiei standard a distribuiei SIF1. Aceste reprezentri
demonstreaz diferenele de form ale FDC normale i logistice fa de FDC a
SIF1.


154
0,00
0,10
0,20
0,30
0,40
0,50
0,60
0,70
0,80
0,90
1,00
-9,0% -7,0% -5,0% -3,0% -1,0% 1,0% 3,0% 5,0% 7,0% 9,0%
SIF1
DISTRIBUTIE NORMALA
DISTRIBUTIE LOGISTICA
L
G
M

Fig.6. Funcia de distribuie pentru SIF1

Al doilea pas const n alegerea nivelului specific al rentabilitii care va fi
pragul M. Aceast rat obiectiv este specific fiecrui investitor. Unul poate fi
satisfcut pentru orice rentabilitate pozitiv, iar altul poate fi satisfcut numai cu
un ctig de 2% de exemplu. Aceasta nseamn un prag de 0% pentru primul
investitor iar pentru al doilea 2%. Utiliznd reprezentarea grafic a FDC o putem
mpri n dou arii G i L fa de rentabilitatea prag de 2%. G nseamn zona de
ctig suplimentar obiectivului, iar L nseamn zona de pierdere (zon sub rata
obiectiv).
Al treilea pas const n selecia nivelelor de rentabilitate a, b din formula -1
care stabilesc nivelul minim i maxim de rentabiliti fa de nivelul prag M.
Pentru determinarea funciei Omega utilizm un program tabelar
2
(tabelul
1) n coloanele cruia calculm elementele necesare. Tabelul utilizeaz formula:

( )
( ) ( )
( )
L
G
M r
a r
r F
b r
M r
r F
M =
=
=
=
=

=
1
-7
Pentru determinarea funciei Omega utilizm un program tabelar n
coloanele cruia calculm elementele urmtoare:
1. Nivelul pragului rentabilitilor;

2
Microsoft Excel


155
2. Frecvena;
3. Frecvena cumulat;
4. Probabilitatea istoric;
5. Probabilitatea cumulat sub prag;
6. Probabilitatea cumulat peste prag;
7. Total probabilitate cumulat sub prag (L);
8. Total probabilitate cumulat peste prag (G);
9. Calculul Omega

Tabel 1
r
de la------la
Frecv.
Frecv.
Cum.
Probab.
Probab.
Cumul.
sub
Probab.
Cumul.
peste
( L ) ( G ) OMEGA
0 1 2 3 4 5 6 7 8 9
-5,0% -4,5% 1 16 0,11% 1,77% 98,23% 0,0685 10,04 146,58065
-4,5% -4,0% 9 25 0,99% 2,76% 97,24% 0,0862 9,07 105,23077
-4,0% -3,5% 4 29 0,44% 3,20% 96,80% 0,1138 8,10 71,18447
-3,5% -3,0% 7 36 0,77% 3,98% 96,02% 0,1459 7,14 48,96212
-3,0% -2,5% 10 46 1,10% 5,08% 94,92% 0,1856 6,19 33,35714
-2,5% -2,0% 24 70 2,65% 7,73% 92,27% 0,2365 5,27 22,28505
-2,0% -1,5% 31 101 3,43% 11,16% 88,84% 0,3138 4,38 13,96127
-1,5% -1,0% 42 143 4,64% 15,80% 84,20% 0,4254 3,54 8,31948
-1,0% -0,5% 69 212 7,62% 23,43% 76,57% 0,5834 2,77 4,75379
-0,5% 0,0% 89 301 9,83% 33,26% 66,74% 0,8177 2,11 2,57568
0,0% 0,5% 200 501 22,10% 55,36% 44,64% 1,1503 1,66 1,44284
0,5% 1,0% 34 535 3,76% 59,12% 40,88% 1,7039 1,25 0,73411
1,0% 1,5% 100 635 11,05% 70,17% 29,83% 2,2950 0,95 0,41502
1,5% 2,0% 80 715 8,84% 79,01% 20,99% 2,9967 0,74 0,24779
2,0% 2,5% 42 757 4,64% 83,65% 16,35% 3,7867 0,58 0,15290
2,5% 3,0% 29 786 3,20% 86,85% 13,15% 4,6232 0,45 0,09680
3,0% 3,5% 24 810 2,65% 89,50% 10,50% 5,4917 0,34 0,06237
3,5% 4,0% 22 832 2,43% 91,93% 8,07% 6,3867 0,26 0,04100
4,0% 4,5% 16 848 1,77% 93,70% 6,30% 7,3061 0,20 0,02722
4,5% 5,0% 14 862 1,55% 95,25% 4,75% 8,2431 0,15 0,01836
5,0% 5,5% 13 875 1,44% 96,69% 3,31% 9,1956 0,12 0,01286
5,5% 6,0% 8 883 0,88% 97,57% 2,43% 10,1624 0,09 0,00924
6,0% 6,5% 4 887 0,44% 98,01% 1,99% 11,1381 0,07 0,00665
6,5% 7,0% 4 891 0,44% 98,45% 1,55% 12,1182 0,06 0,00483


156
7,0% 7,5% 3 894 0,33% 98,78% 1,22% 13,1028 0,05 0,00354
7,5% 8,0% 1 895 0,11% 98,90% 1,10% 14,0906 0,04 0,00251
8,0% 8,5% 3 898 0,33% 99,23% 0,77% 15,0796 0,03 0,00183

n exemplul nostru am ales:
a=15,00%., b=+15,00%.
n tabelul 1 este prezentat calculul funciei OMEGA a distribuiei
rentabilitii SIF1 Banat Criana pentru diferite valori ale lui r cuprinse n
intervalul (-5,0% , 8,0%).
Considernd intervalul (a,b)=(-15,0%;15,0%) i ratele prag M
1
=0,0 % pn
la M
4
= 5,0% obinem valorile pentru OMEGA(M
i
) din tabelul 2:

Tabel 2
Rentab. prag
SIF1 SIF2 SIF3 SIF4 SIF5 BET_C BET_FI
M
1
=0% 1,4428 1,4575 1,5130 1,3577 1,4878 1,5320 1,4422
M
2
=2% 0,1529 0,1668 0,1369 0,1361 0,1586 0,0265 0,1717
M
3
=3% 0,0624 0,0683 0,0538 0,0541 0,0607 0,0064 0,0783
M
4
=5% 0,0129 0,0144 0,0122 0,0112 0,0138 0,0002 0,0248

Acest rezultat ne conduce la concluzia c investiia ntr-un portofoliu
BET_C are o probabilitate mai mare de a obine rentabiliti zilnice mai mari ca
0,0% dar mai mici ca 2%, dect investiia n BET_FI sau n titluri SIF individuale.

Fig. 7


157
-10
-8
-6
-4
-2
0
2
4
6
8
10
-7% -6% -5% -4% -3% -2% -1% 0% 1% 2% 3% 4% 5% 6%
OMEGA SIF1
OMEGA SIF2
OMEGA SIF3
OMEGA SIF4
OMEGA SIF5
OMEGA BET_C
OMEGA BET_FI

Pentru rentabiliti obiectiv mai mari ca 2,0% este preferabil un portofoliu
BET_FI a crui funcie Omega este mai mare dect Omega BET_C. Pentru o
analiz mai detaliat reprezentm grafic funcia Omega pentru titlurile menionate
n figura 7. Pe axa OY este reprezentat logaritmul natural al Omega, iar pe OX sunt
reprezentate ratele de rentabilitate.
Putem remarca n acest exemplu c BET_FI i cele 5 SIF-uri au funcii
Omega cu aceeai alur. Motivul este valoarea mare a coeficienilor de corelaie
ntre aceste titluri. Ele sunt mai riscante dect BET_C, n sensul c au o
probabilitate mai mare de pierderi sau de ctiguri extreme. Acest aspect este
relevat de panta funciei Omega.
Cu ct panta funciei Omega este mai lin cu att este mai crescut
posibilitatea unor ctiguri extreme, deci un risc mai mare. Omega BET_FI are cea
mai mic pant, corespunztor un risc ataat mai mare. n tabelul 3 sunt calculai
indicatorii de rentabilitate i risc pentru titlurile analizate. n figura 7 observm c
pentru rentabiliti aflate sub prag, BET_C are cea mai mare valoare a funciei
Omega, deci cea mai mare probabilitate normalizat de a avea randamente
negative, dar pe de alt parte funcia Omega BET_C are cea mai mare pant, n
consecin cel mai mic risc.

Tabel 3


158

Titlul BET_FI BET_C SIF1 SIF2 SIF3 SIF4 SIF5
Rata medie de
rentabilitate
zilnic
0,29% 0,18% 0,275% 0,313% 0,296% 0,239% 0,323%
Variana 0,075% 0,017%
0,056% 0,063% 0,050% 0,056% 0,063%
SKEWNESS
0,265 -0,535 0,336 0,204 0,452 0,221 -0,029
KURTOSIS
9,823 6,814 3,791 3,874 4,372 3,759 4,858

SKEWNESS este un indicator statistic care msoar asimetria distribuiei.
O distribuie normal, dup cum am vzut, este simetric fa de medie, ceea ce
nseamn o probabilitate egal de rentabiliti peste sau sub medie. Un indicator
SKEWNESS pozitiv indic o probabilitate superioar de a se realiza rentabiliti
peste medie, pe cnd valorile lui negative indic o probabilitate mare de apariie a
rentabilitilor sub medie.
KURTOSIS msoar frecvena de apariie a ctigurilor sau pierderilor
extreme, de la extremele pozitive dar i de la cele negative ale curbei de distribuie.
Genernd o valoare absolut, KURTOSIS nu distinge ntre ctiguri i pierderi i
din aceast cauz trebuie interpretat mpreun cu SKEWNESS. Un indicator pozitiv
KURTOSIS nsoit de un indicator pozitiv SKEWNESS ar indica preponderena
rentabilitilor extreme pozitive, sau c evenimentele cu deviaie standard pozitiv
fa de medie ar fi majoritare. Un indicator KURTOSIS pozitiv mare, conjugat cu un
SKEWNESS negativ mare, indic dimpotriv, o probabilitate mare a evenimentelor
negative extreme.
Pe de alt parte n cadranul rentabilitilor pozitive, BET_FI i cele 5 SIF-
uri au funcia Omega mai mare dect Omega BET_C, deci o probabilitate
normalizat mai mare de rentabiliti superioare.
n figura 8 putem observa c BET_FI are o rentabilitate medie mai mare
dect BET_C. Graficul Omega BET_C intersecteaz axa OX la o valoare mai
mic, pe cnd graficul Omega BET_FI la o valoare mai mare a rentabilitii r. (De
fapt pentru perioada analizat
C BET R _
= 0,18% sau rentabilitatea anual medie
54,9% pe cnd
FI BET R _
= 0,29% sau rata anual de 96,3% ).
Apare astfel o decizie investiional de alegere ntre activul BET_C mai
sigur, dar cu potenial redus de ctiguri importante fa de BET_FI i cele 5 SIF-
uri, care dei au risc mai mare, au un potenial de ctig suplimentar. Punctul de
indiferen I este situat la intersecia funciilor Omega ale BET-C i BET_FI dup
cum se vede n figura 8.
De altfel, pentru perioda analizat 2003-2007, rentabilitatea BET_C a fost
375,06%, pe cnd rentabilitatea BET_FI a fost 936,76%, aceasta fr a lua n
calcul dividendele corespunztoare celor dou portofolii.


159
-5,00
-4,00
-3,00
-2,00
-1,00
0,00
1,00
2,00
3,00
4,00
5,00
-2,0% -1,5% -1,0% -0,5% 0,0% 0,5% 1,0% 1,5% 2,0%
OMEGA BET_C
OMEGA BET_FI
I
0,29
0,18

Fig. 8
Concluzii
Funciile Omega calculate pentru diferite perioade de timp, pot fi utilizate
pentru msurarea performanelor managerilor de portofolii. De asemenea funcia
Omega poate fi utilizat n selecia de portofoliu, unde determin ponderi diferite
de cele ale portofoliilor eficiente Markowitz, selectate pe baza analizei standard
medie varian.
Omega este un instrument util, mai ales n evaluarea performanelor pe
piaa de capital, dar i n alocarea de active.

Bibliografie
Campbell R., Harvey J., Liechty C., Liechty M. W., Muller. P., 2004,
Portfolio Selection With Higher Moments, Fuqua School of Business, Duke
University;
Cascon A., Keating C., Shadwick W.F., July 2002, The Omega Function.
The Finance Development Centre;
Cascon A., Shadwick W.F., 2004, Omega Functions and Omega Metrics,
The Finance Development Centre;
Cascon A., Shadwick W. F., 2005, New Statistical Tools From Omega
Functions;
Keating C., Shadwick W.F., 2002, A Universal Performance Measure, The
Finance Development Centre;


160
Keating C., Shadwick W. F., 2002, An Introduction to Omega. The
Finance Development Centre;
Levitt J. B., 2002, Skewness, Kurtosis, and Omega: Risk Mitigation
Benefits Of Ultra-Diversified Hedge Fund Portfolios;
Niu A., 2005, Piaa de capital, Modele, Instituii, Mecanisme, Editura
Universitii de Vest Timioara,
Shadwick W. F., 2004, Duke University, The Fuqua School of Business
(PMRA), Omega Metrics, The 21st Century Standard for Performance and Risk
Management;
Sortino F., van der Meer R., Plantin A., 1999, The Dutch Triangle a
Framework to Measure Upside Potential Relative to Downside Risk, The Journal
of Portfolio Management;
Sortino F., Satchell S., 2001, Managing Downside Risk in Financial
Markets Theory, Practice and Implementation Butterworth Heinemann Finance.

MODELE STOCHASTICE DE OPTIMIZARE


161
PENTRU PORTOFOLII DE OPIUNI FINANCIARE
(Acest articol este finanat din grantul : CEEX ET 3 / 2007)

Radu Moleriu* , Pavel Frca**
*Facultatea de Matematic i Informatic, Universitatea de Vest Timioara, Romnia,
300223 Timioara, B-ul Vasile Prvan Nr. 4, e-mail: moleriuradu@hotmail.com
** Societatea de Investiii Financiare Banat-Criana Arad, Romnia,
310158 Arad, Calea Victoriei 35A,Tel. 0257/232128, Fax: 0257/250165,
e mail: pfarcas@banat-crisana.com

Abstract
In this paper we study the energy and the entropy associated to the Black
Scholes solutions and the connection between them. Also we present the models of
stochastic optimizations which solve the maximum and minimum informational energy for
the Black Scholes solutions. In the same way we solve the maximum entropy criterion.
Using these results we study the values of a financial portfolio options.
Keywords: WienerProcess, ecuaia Black Scholes ecuation, informational
energy, entropy, optimization

1. Introducere
Fie
( ) P , ,
un spaiu de probabilitate complet,
| | 0 T , T , 0 I , I , n
*
> =
+
R N
i
n
R I : X
un proces
stochastic. Pe un spaiu liniar euclidian
n
R
considerm produsul scalar
,
i norma indus notat prin
2 1
, =
.
Introducem spaiu liniar al operatorilor simetrici i pozitivi :

( ) ( ) {
T n n
s
Q Q L Q L = =
+
R R
,
( ) }
n
x , 0 x , x Q and R >
(1.1)

unde
T
Q
este matricea adjunct, cu norma urma
{ } Q Tr Q
1
=
.


162
Considerm un proces Wiener
n
R I : W
, filtrarea normal
asociat, notat prin
{ }
0 t
t

,
( ) I t ,
t

i operatorul de
covarian
( ) ( ) Q t t W cov , L Q
n
s
=
+
R
.
Pentru o variabil aleatoare
n
R : X
cu funcia de densitate
R R : f
n

se introduc urmtoarele noiuni .

Definiia 1.1.
Se numete energie informaional a variabilei aleatoare X expresia:

( ) ( ) ( )
= =
n
n 2 1 n 2 1
2
dx dx dx x , , x , x f f X
R
K K
(1.2)

Definiia 1.2.
Entropia variabilei aleatoare X este definit prin formula :

( ) ( ) ( )
=
n
R
n 2 1 n 2 1 2 n 2 1
dx dx dx x , , x , x f log x , , x , x f X H K K K
(1.3)

Pe o pia fr arbitraj se consider o opiune al crui pre este reprezentat
printr-un proces stochastic de forma
( ) t X
,
| | 0 T , T , 0 I t > =
care
verific o ecuaie diferenial stochastic:

( ) ( ) ( ) ( ) ( ) ( ) ( )
0
X 0 X , t W d t X t dt t X t r t X d = + =
(1.4)

Atunci
( ) ( ) ( ) ( ) ( ) t X , , t X , t X t X
n 2 1
K =
este un proces to a crui
componente,
( ) t X
i
verific ecuaiile difereniale stochastice:

( ) ( ) ( ) ( ) ( ) ( )
( )
= =
+ =
n , 1 i , X 0 X
t W d , t t X dt t X t r t X d
0
i
i
i i i i i
(1.5)

unde
( ) t
i
- reprezinta vectorul linie de ordin i a matricei

( ) , t


163

( ) ( ) ( ) ( )
=
=
n
1 j
j ij i
t W d t t W d , t
.
Soluia ecuaiei (1.5) este :
( ) ( ) ( ) ( ) ( ) ( ) )

=
\
|
+ =
t
0
*
i i
t
0
t
0
i i
0
i
i
n , 1 i , ds s Q s
2
1
s W d , s ds s r exp X t X
(1.6)

Pentru a obine ecuaia Black Scholes se scrie ecuaia Kolmogorov napoi
asociat procesului
( ) t X
perturbat prin operatorul
( ) ( ) ( ) ( ) ( ) x g t r x g K , C L K
2
0
=
, unde
2
0
C
este spaiul funciilor cu suport
compact, difereniabile de ordin doi cu difereniale continue:

( ) ( )
=
=
x x , 0 V
V K V A
t
V
, (1.7)
iar
( ) R R , B
n
b

-este spaiul funciilor msurabile Borel i mrginite.
Soluia ecuaiei (1.7) se obine din formula lui Feyman Kac:

( ) ( ) ( ) ( ) ( ) ( )
=
=
|
|
\
|
=
n
1 i
i
t
0
s r s r , ds s r exp t X E x , t V
(1.8)

2. Entropia i energia informaional asociat ecuaiei Black Scholes
n continuare, n acest paragraf vor fi prezentate cteva rezultate referitoare
la energia informaional i entropia asociat unei variabilei gaussiene X, i
legtura dintre aceste mrimi i valoarea soluiei Black Scholes la momentul t,
( )
0
X , t V
. n lucrarea (Frca P. , Moleriu R., 2006) au fost prezentate, pe larg, i
alte rezultate obinute pe spaii Hilbert (op. cit., capitolul 9, pag. 267-293, Ecuaii de
tip Black-Scholes pe spaii Hilbert separabile) separabile.
Pentru
I t
, fixat se introduc notaiile:
-
( ) { } , m , m t X E
n
R =

-
( ) { } ( )
n
1
L Q , Q t X cov R
+
=
i
-
( ) Q , m N
distribuia asociat variabilei gaussiene X, .


164
Deoarece
( )
n
1
L Q R
+
result c exist o matrice inversabil P i o matrice

diagonal D,
( )
n
L D , P R
astfel nct :
{ } n , 1 i , 0 , , , , diag D , P Q P D
i n 2 1
1
= > = =

K
. Astfel cazul
general se reduce la cazul matricelor diagonale
D Q =
, prin schimbarea de baz a
spaiului
n
R
asociat matricei P (baza canonic trece n baza ortonormat asociat
vectorilor proprii ai matricei de covarian).

Propoziia 2.1.
Energia informaional pentru
( ) t X
este :

( )
( ) ( ) ( ) ( )
2 1
n 2 1
n
2 1
n
2
1
Q det 2
1
X

=

=
K
(2.1)

Propoziia 2.2.
Entropia asociat lui
( ) t X
este:

( ) ( ) ( ) Q det e 2 log
2
1
t X H
n
2
=
(2.2)
Proprietatea 2.1.
Dac
( ) t X
este soluia ecuaiei (1.4) i
( )
0
X , t V
este soluia ecuaiei Black
Scholes, dat de relaia (1.8), atunci are ntre valoarea soluiei Black Scholes la
momentul t i energia informaional asociat variabilei aleatoare X la momentul
| | T , 0 t
are loc relaia:

( ) ( )
( )
( ) ( ) ( )
2 1
2
ds s r
0
t X e x X , t V
t
0

(2.3)


165
Proprietatea 2.2.
Dac
( ) t X
este soluia ecuaiei (1.4) i
( )
0
X , t V
este soluia ecuaiei Black
Scholes, dat de relaia (1.8), atunci are ntre valoarea soluiei Black Scholes la
momentul t i entropia asociat variabilei aleatoare X la momentul
| | T , 0 t
are
loc relaia:

( ) ( ) ( ) ( ) ( )
|
|
|
\
|

n
dx x h exp t X H exp X , t V
0
R
, (2.4)

unde:
( )
( )
( )
( )
( ) x f e
x f
x
ln x h
t
0
ds s r
|
|
|
|
\
|
=

.
Demonstraia acestor rezultate se gsesc n lucrarea Moleriu R. , Frca P. ,
Cuzman I., 2005.

3. MODELE STOCHASTICE DE OPTIMIZARE

Se consider un proces real
( ) { }
I t
t X

care verific ecuaia diferenial
stochastic:

( ) ( ) ( ) ( ) ( ) ( )
( )
=
+ =
T t 0 , x 0 X
t B d t X t dt t X t r t X d
0
, (3.1)

unde
| | B , T , 0 : , r R
este un proces Wiener real cu variaia
0 >
, iar
X x
0

.

Observaia 3.1.
(a) Soluia ecuaiei (3.1) este de forma:

( ) ( ) ( ) ( ) ( )
|
|
\
|
+
=

T
s
T
s
T
s
2
0
t B d t dt t
2
dt t r exp x T X
(3.2)


166
(b) Media-m i covariana-q, a procesului
( ) T X
sunt:
m=
( ) { } ( )
=
T
s
0
dt t r exp x T X E
i
q=
( ) { } ( ) ( ) ( )
|
|
\
|
|
|
\
|

|
|
\
|
=

1 dt t exp dt t r 2 exp x T X cov
T
s
2
T
s
2
0

Propoziia 3.1.
Maximul entropiei asociate procesului
( ) { }
I t
t X

se obine pentru funcia de
control

( )
2
*
y
r y m
u
=
.
Demonstraie:
Pentru criteriul maxim de entropie vom utiliza ecuaia Hamilton Jacobi -
Bellman n cazul particular
( ) ( ) ( ) ( ) R = = , r , t u t , t u r t r
i
| | R T , 0 : u
funcia de control cu proprietatea c este ptrat integrabil.
Deoarece procesul
( ) { }
| | T , 0 t
t X

este un proces gaussian presupunem funcia
de densitate de forma
( )
( )
|
|
\
|

=
q 2
m x
exp
q 2
1
x f
2
unde m i q sunt dai
n observaia 3.1.

Astfel problema de control este :

( ) ( ) ( ) ( ) ( ) ( ) ( )
( )
( ) ( ) { }
= + =
T X f ln E max
y s X , t B d t X t u dt t X t u r t X d
u
(3.3)

Se determin un control de tip Markov
*
u
cu proprietatea:

( ) ( ) | | { } control de functie T , 0 : u : u , y , s J sup y , s R =
,


167
unde
( ) ( ) ( ) { } T X f ln E u , y , s J =
.
Se asociaz operatorul:

2
2
2 2 2
u
y
y u
2
1
y
y u r
s
f
L
=

i ecuaia Hamilton -Jacobi -Bellman

( )
( ) ( ) { } ( ) ( ) y f ln y , s , 0 y , s L sup
u
u
= =
.
Prin urmare
( )
( )
q 2
m y
q 2 ln
2
1
y , s
2
+ =
i astfel se obine:
( )
( )
2
*
u
y
r y m
u 0 y , s L
= =
,
iar ecuaia cu derivate pariale a funciei
se scrie de forma:

( ) ( ) 0
y
y m
r
2
1
y
y m
r
s
2
2
2
2
2
2
2
=

.

Aceast ecuaie se poate reduce la o ecuaie de tip Euler folosind o substituie
de forma:
( ) ( ) y e y , s
s
r
2
2
=

. Astfel ecuaia diferenial asociat funciei

este:

( ) ( ) ( ) ( ) ( ) 0 y ' ' y m
2
1
y ' y m y
2
= + +
.
Substituia de tip Euler asociat este
z
e m y =
, iar ecuaia n variabila z
devine:

( ) ( ) ( ) 0 z 2 z ' z ' ' = + +
,


168
a crui soluie este
( ) z
2
7
sin z c z
2
7
cos z c z
2 1
+ =
, unde
2 1
c , c
sunt
constante reale.

Propoziia 3.2.
Minimul energiei informaionale asociat procesului
( ) { }
I t
t X

se obine
pentru funcia de control
( )
2
*
y
r m y
u
=
.

Demonstraie:
Din relaia
( ) ( ) ( )
2 1
2
0
t r
X e t X E
2
1
X

)
`
=
, rezult c
( )
( ) X min
u

este echivalent cu
( )
( ) ( )
)
`
2
0
t r
u
X e t X E max

Astfel problema de control este :

( ) ( ) ( ) ( ) ( ) ( )
( ) ( ) ( ) { }
=
+ =
2
s
m t X E max u , x , s J
t B d t X t u dt t X t u r t X d
.

Din criteriul lui Hamilton Jacobi Bellman rezult :
( )
2
*
y
r m y
u
=
.
Asemntor propoziiei anterioare se obine aceeai funcie
( )
soluie a
ecuaiei
( ) ( ) ( ) 0 z 2 z ' z ' ' = + +
.

Observaia 3.2.
Un exemplu de determinare a entropiei minime ar fi urmtoarea problem:
Pentru a obine un sistem mai bine organizat se determin o valoare ct mai mic a
entropiei , adic , pentru un
0 >
ales ct mai mic posibil, s avem egalitatea
( ) ( ) = T X H
, de unde rezult urmtoarea relaie


169
( ) ( )

(
(
+
|
|
\
|

=
T
s
T
s
2
1 1 dt t r 2 2 exp
e 2
1
ln
1
dt t
.
Observaia 3.3.
Pentru a obine maximul energiei informaionale se determin volatilitatea
activului astfel nct
( ) = , X
ct mai aproape de 1 ,
1 <
, de unde rezult
urmtoarea relaie
( )
( )
|
|
|
|
\
|
=
T
s
dt t r 2
2 2
0
2
T
s
e
X
2
1 ln
1
dt t

Propoziia 3.3.
Se consider funcia energie notat prin
( ) ( ) ( ) { } x f ln x f E x e =
, asociat
sistemului (3.1). Valoarea maxim a funciei
( ) x e
se obine pentru funcia de
control :

( )
( )
( )
( )
( )
|
|
|
|
\
|

|
|
|
|
\
|

=

q 2
2
2
q 2 2
q 2
*
2
m y
2
m y
2
m y
e
q 2 q
m y
e
q 2
1
1 y
e
q 2
1
1 m y r
u
.

Demonstraie:
Asemnatoare propoziiilor 3.1 i 3.2.

4. Concluzii
Concluzia 4.1.
Folosind proprietile 3.1 i 3.2 pentru funcia de control u
*
intervalul
valorilor soluiei Black Scholes atinge valoarea minim. n acest caz se obin
profituri mai mici, dar riscul este proporional cu creterea profitului i
probabilitatea de a pierde banii este mai mic.


170
Concluzia 4.2.
Folosind propoziia 3.3 pentru funcia de control
*
u
intervalul valorilor
soluiei Black Scholes atinge o valoare maxim. Pentru funcia control
*
u
, din
propoziia 3.3., se verific rezutatul asteptat, i anume c, valoarea maxim a
funciei de energie implic energie informaional maxim i entropie minim. n
acest caz se obin profituri mai mari, dar riscul este proporional cu creterea
profitului i probabilitatea de a pierde banii este mai mare.

Bibliografie
Altr M., 2002, Inginerie financiar. Sintez, Academia de Studii
Economice, Bucureti;
Cuzman I., Frca P., 2002, Determinarea compoziiei unui portofoliu
dup criteriul entropic, Piee de capital, pag. 135 147, Ed. Mirton Timioara;
Frca P., Cuzman I., 2004,Un model informaional de evaluare a
activelor financiare, Piee de capital. Evoluii i tendine, pag.7-17, Ed.
Universitii de Vest, Timioara;
Frca P., Moleriu R., 2006, Elemente de probabiliti i teoria
proceselor stochastice cu aplicaii n matematica financiar, Ed. Albastr, Cluj
Napoca;
Hewitt E., Stromberg K., 1969, Real and Abstract Analysis , Ed.
Springer Verlag;
Moleriu R. , Frca P. , Cuzman I., 2005, Soluiile ecuaiei Black
Scholes. Entropia i energia informaional asociat, Sesiunea de Comunicri
tiinifice, Zilele Academice Ardene, Ediia a XV a, Studia Universitatis Vasile
Goldis, Seria tiine Economice, Nr. 15/2005, pag. 212-222, Vasile Goldi
University Press, ISSN 158-2339, Arad;
Onicescu O., tefnescu V., 1979, Elemente de statistic informaional
cu aplicaii, Ed. Tehnic, Bucureti;
ksendal B., 1998, Stochastic Differential Equations An Introduction
with Applications, Fifth Edition, Springer Verlag, Berlin;
Saunders D., 1998, Applications of Optimization to Mathematical
Finance, PhD Thesis, University of Toronto, Department of Mathematics;
tefnescu V., 1979, Aplicaii ale energiei i corelaiei
informaionale, Ed. Academiei, Bucureti;
Wilmott P., 2002, Derivative. Inginerie financiar, ISBN 973 590
630 9, Ed. Economic, Bucureti.


171
THE POSITION OF SELF-GOVERNMENT IN THE
SLOVAK REPUBLIC IN THE ENDOGENOUS
REGIONAL DEVELOPMENT

Radoslav Koiak, Katarna ofrancov.
Matej Bel University, Faculty of Economics, Tajovskho 10, 975 90 Bansk Bystrica,
Slovakia, phone + 421 48 446 2015 +421 48 446 2017, fax +421 48 415 2789,
radoslav.koziak@umb.sk, katarina.sofrancova@umb.sk.

Abstract
The position of self-government in the process of regional development has been
examined by many authors. The theory of endogenous development points out, that self-
government has more detailed and more accurate information, which are necessary to
adopt decisions related to regional development than the central government. It also
accentuates the active role of self-government as the main floater and coordinator of the
regional development process. The paper is aimed to define endogenous regional
development and to specify the position of self-government in the Slovak Republic in the
process of endogenous regional development. We conclude that self-government plays an
important role in the process of regional development. Its activities can not be put in the
practice isolated, but they should respect conceptual approach. That means that measures
realized by self-government should follow aims and activities defined by the central
government and that self-government should cooperate by their implementation with
central government, state institutions and other subjects located in the region.
Key words: self-government, regional development, endogenous regional
development.

Introduction
Transformation process from the socialist system to a market economy has
been connected with deepening of existing regional inequalities and creating new
regional inequalities in the Slovak Republic and other Central and Eastern
European countries. The theory of endogenous regional development is one of
concepts currently used by abatement of regional disparities and fostering regional
development not only in backward regions but also in developed regions.
In terms of decentralization tendencies, which are aimed to bring decision
making closer to citizens either through administrative reforms or devolution to
lower levels of government, has been in many countries accentuated the role of
self-government in the process of regional development.
The first part of the contribution is aimed to define the term endogenous
regional development and the basic roles of self-government in this process. In the
second part we pay attention to the term self-government, describe the self-


172
government in the Slovak Republic and introduce its chosen competencies related
to endogenous regional development.
Objective and methods
The aim of the paper is to define endogenous regional development and to
specify the basic roles of self-government in the process of endogenous regional
development in the Slovak Republic.
For achieving of the mail objective we used the method of analysis and
synthesis, especially by characterizing the self-government and its competencies in
the Slovak Republic, the method of comparison, mainly by comparison of different
theoretical approaches to regional development, the method of abstraction because
we researched selected theoretical approaches to regional development and
endogenous regional development. Research methodology included also the study
of related legislation and scientific studies dealing with the problematic of regional
development.

Result and Discussion
Regional development is no longer matter only of the central government,
but following the changes in regional policy, the solving of regional disparities has
been moved from central government to lower levels (regional level and local level
of self-government) of public administration. Self-government is no longer only a
passive accepter of decision made at the central level by central government, but it
wants to act actively and to foster development of own territory. Before we define
the self-government and study its role in the process of endogenous regional
development, we will focus on definition of regional development and endogenous
regional development.

1. Endogenous regional development
When we try to define the term endogenous regional development, we
meet several difficulties. The first problem is connected with understanding the
term development. Different authors understand development in a different way.
As an example we present the opinion of Nohlen and Nuscheler [1], who
understand development as a process oriented on aim that depends on specific
variable ideas in place and time.
We tend to the opinion that development is a process of sequential
changes, caused by effective exploitation of resources with the aim to move along
from initial position into desirable (target) position. We regard growth, labour,
equity, participation and independence as components of development [1].
Another problem is linked with understanding the term regional
development. Regional development is based on economic development that is
understood as a long-term increase of the ability to provide various goods and
services to the citizens. This ability goes out from the development of technologies
(technological development and innovations) and from institutional and systemic
changes [2]. Afterwards we understand regional development as economic and


173
social processes overshooting in native-social environment of a region that is using
and respecting opportunities and specific features of a region and assures growth of
economic and social resources in the region. Regional development also means
social development such as quality of public health and wealth and welfare, quality
of environment and creativity respecting the principles of sustainable development.
When defining endogenous regional development we come out from
approach of chosen authors [1], [3], [4], [5] who speak about exogenous and
endogenous factors of regional development and distinguish exogenous and
endogenous approaches to regional development.
Exogenous oriented approaches to regional development (also called from
bellow development) emphasize external development impulses in form of
interregional mobility of productive factors or business relations.
The concept of endogenous regional development started to appear in the
70. and 80. of the 20
th
century. In consequence of raising unemployment,
decreasing social situation and poverty growth several authors criticized the limited
efficiency and short durability of meantime used regional policy tools in their
studies.
While exogenous approaches to regional development accentuate the
mobility of productive factors and mainly effects of enterprises localization in the
region, endogenous oriented approaches try to answer the questions how to use
existing endogenous resources in the best way in a region and what is the
competitive ability of enterprises located in the region. What means that regional
problems are being solved using regional resources respecting its specific features.
Table 1 contains basic differences between endogenous regional development and
exogenous oriented approach.
Table 1
Endogenous regional development versus exogenous oriented approaches
Endogenous regional development Exogenous oriented approaches
Modernization of existing enterprises
Localization support (export
activities)
Development of regional resources
(science, business activities,
qualification of labour, etc.)
Acquisition exogenous resources
(capital, technologies)
Cross sectional development strategy Concentration on industry
Involvement of energetic and ecologic
projects

Developed regional transport system Inter-regional transport system
Competitive ability through
innovations and quality of production
Competitive ability through capital-
intensive technologies and low
labour costs
Extensive participation of regional
interests groups

Source: Self-processing according to [1]


174
According to [1] endogenous development can be simply specified as a
development which is conditional using resources, that are found within the region,
i. e. generated by the region itself. A. Vazquez-Barquero [7] understands
endogenous regional development as a process of economic growth and structural
changes, which is led by the local community and employs its potential for
development to improve the local populations standard of living. When defining
the term endogenous regional development we agree with E. J. Blakely [8]. Despite
the fact that he speaks about local economic development, we think that his
approach expresses the essence of endogenous development. Endogenous
development is a process by which all levels of public administration and/or others
community based groups (public institutions together with private sector) manage
their existing resources and enter into new partnership arrangements to create new
jobs and stimulate economic activity in a well-defined economic zone. This
orientation leads to a focus on taking local initiatives in the development process to
create new employment and stimulate increased economic activity. This process is
characterized by:
- Emphasizing the importance of local factors in creating and maintaining
sustainable development (starting point for development of a region are its
human, economic, cultural, institutional resources).
- Pursuing the satisfaction of local needs and demands through active
participation of local community in development process.
We can identify at least three dimensions in processes of endogenous
regional development. One is an economic dimension characterized by a specific
production system of a region that allows entrepreneurs to use efficiently the
productive factors and reach productivity levels which make them competitive in
the market. Another is an institutional dimension where economic and social actors
are integrated into regional institutions thus forming a complex system of relations,
which incorporated social and cultural values into the development process. The
third is a political dimension expressed in regional and local initiatives, which
leads to the creation of an environment that stimulates production and brings
sustainable development.
That means the endogenous regional development demands active
participation and cooperation of all institutions of public and private sector located
in the region led by the initiatives of local and regional self-government. Intense
interconnection of economic and social partners in the region enables to integrate
all aspect of life within a region defined by its culture, resources, landscape,
climate, etc. into development documents and strategies and helps to formulate, to
chose and to implement suitable development strategy of a region.
Endogenous regional development accentuates the principle of integration
that assumes more intensive involvement of agriculture, energetics and small
trades, what should cause a synergy effect; activation and ecological support of
utilization of endogenous resources and growing role of small and medium sized
enterprises. These should increase their innovation and competitive ability e. g.


175
through cooperation and networking what considers being an advantage for further
development. It is no longer important to attract firms and create jobs it also
matters whether those jobs are associated with high skills and high pay in high
performance businesses, whether those enterprises operate productively and
competitively, whether economic vitality contributes to improving of living and
quality of life and whether the region has the capacity to sustainable economic
development.

2. Self-government in the Slovak Republic
According to previous text self-government cannot alone do the
endogenous regional development. But the activities it takes or fail to taken have
some influence and can affect the process of development in the private sector in
the region.
Self-government is generally accepted like a right of a specific sociable
organism to attend a specific by the law defined sphere of concernments
absolutely, relatively independently of wide sociable organism, whose part it is
[10]. Striking feature of self-government is the execution of power of citizens in
the political decision process and consecutive change of position of citizens from
the object to the subject of social regulation. Self-government afterwards presents
the power of a self-governing subject (local self-government - municipality or
regional self-government - self-governing region) to decide independently and to
pursue by the law defined sphere of concernments that are directly connected with
the interests of inhabitants living in the region. In the political level it means the
execution of self-government directly by citizens or indirectly by voted
representatives. Legal aspect of self-government means activity of a public-legal
subject, which disposes of relevant (according to the law defined) scope of public
authority.
Public administration in Slovak Republic is of a dual nature and consists of
two independent parts: self-government (local and regional) and state
administration (district and regional general administration, specialized state
administration).
The position of self-government is defined in the Constitution and it is
created by local self-government (municipalities - towns and villages) and regional
self-government (self-governing regions/higher territorial units). Local self-
government and regional self-government are two independent self-governing and
administrative units and legal entities of self-government. There are not any
relations of subordination among them. Duties can be imposed on them only
through laws, they have their own elected bodies and the performance of state
duties can be transferred to them under conditions set down by the Constitution and
law
Changes have been made in the territorial division of Slovak Republic within
the processes of public administration. Also the regional level of self-government
was created (self-governing region). In the process of decentralization more than


176
400 competencies have been transferred to municipalities and self-governing
regions and the method of financing of self-government has changed.
Implementation of this changes created assumption for a greater participation of
citizen in public affairs, reducing the role of state administration and strengthening
the status and responsibility of self-government for delivering public services and
development of own territory.

2. 1. Local Self-government
Position of local self-government is specified in the Constitution of Slovak
Republic and in The Act No. 369/1990 Coll. on Municipalities [11]. Municipalities
are legal entities. They own property and personnel and financial independence,
can conduct business and collect local taxes and fees. They can engage in
international, cross-border and domestic cooperation. To the basic regulatory tools
used by the local self-government according to [11] belong: generally binding
regulations, decisions on economic activities on its territory and adoption of
planning documents.
Local self-government, as the lowest level of regional policy, coordinates
in own territory all-society, regional and also local interests. Basic task of a
municipality is taking care on the development of its territory and needs of its
citizens. Main powers and functions of local self-government important to
endogenous regional development include: administration of municipal property,
preparation and adoption of municipal budget and final account, local fees and
taxes administration, supervising of economic activities (including adoption of
binding decisions on investment activities and starting of entrepreneurial
activities), constructing and maintenance of local roads, public spaces, municipal
cemetery, cultural, sport and other municipal facilities, providing a wide volume of
public services connected to citizens every day life (waste disposal, public
lightening, water supply, public transport, etc.), own investment and
entrepreneurial activities, adoption of territorial planning documents and other
development documents concerning particular spheres of municipal life and
establishment and control of own budgetary and contributory and other legal
entities etc. [11].

2. 2. Regional Self-government
Regional self-government (self-governing regions) was created in the
process of public administration reform in the Slovak Republic on 1
st
January 2002
as the second level of self-government. Self-governing regions are legal entities.
They own property and personnel and financial independence, can conduct
business and collect local taxes and fees. They can engage in international, cross-
border and domestic cooperation
The position of self-governing regions is specified in the Act No. 302/2001
Coll. on The Self-Government of Higher Territorial Units [12]. Basic task of self-


177
governing region is taking care on the broad development of its territory and needs
of its citizens.
Main powers and functions of regional self-government important to
endogenous regional development include: preparation, adoption and fulfillment of
The Program of Social Development and Cultural Development of The Self-
Governing Region; territorial planning activities concerning the self-governing
regions territory; creating conditions on development of health services, social
services, training and education facilities (mostly at secondary schools and
development of life long education), cultural activities and cultural monuments and
tourism; cooperation with municipalities located on its territory by preparation of
Municipal Programs of Social and Economic Development; taking part at solving
of problems concerning more municipalities on its territory; own investment and
entrepreneurial activities; creation and protection of environment; development of
cooperation with other self-governing regions and state administration offices;
establishment and control of own budgetary and contributory and other legal
entities, etc.
Other important competences for both level of self-government are
specified in the Act No. 503/2001 Coll. on Support of Regional Development [13].
According to [13] local-self government works out, adopts and regularly evaluates
The Municipal Economic and Social Development Program. It is a mid-term
document containing specific analyses of social and economic development,
outlining needs in the area of technical, social infrastructure, human resources,
education, etc. It must also include a proposal that details financial and
administrative measures. This document should be the main development
document prepared by the local self-government. Local government also
participates on the preparation of The Program of Economic and Social
Development of Self-Governing Region of which territory it is located, it also
offers interactivity by preparing regional operating programs and other regional
development planning documents specified in this act.
According to [13] regional self-government has broader competencies in
the area of regional development than local self-government. Besides preparation,
adoption and evaluation of The Program of Economic Development and Social
Development of Self-Governing Region regional self-government also regularly
monitors and evaluates development of own territory and regularly works out
reports on economic and social development of the self-governing region, assures
resources in extend of own competencies for abolishment of unfavorable
inequalities on own territory, assures cooperation with other self-governing
regions, presents interactivity by preparing regional operating programs and other
regional development planning documents defined in this act and can establish
legal entities on support of regional development of the territory of self-governing
region (regional development agencies).


178
Since 2002 self-government execute in selected areas (where it is more
advantageous for the state) transferred state administration duties. To this duties
belong e. g.: registry office, the construction order, selected duties in the
educational sector etc. (local self-government); health care sector, social service
sector, road transport, education sector etc (self-governing region). Table 2
contains chosen powers of self-government in the Slovak Republic related to the
endogenous regional development.

Table 2
Chosen powers of self-government in the Slovak Republic

Local self-government
(municipality)
Regional self-government (Self-
governing region)
Preparation and adoption of
budget and final account
Preparation and adoption of budget and
final account
Construction and maintenance of
local roads
Operating of public transport
service
Transport and communication
infrastructure planning (2nd and 3rd
class roads)
Granting licenses to national regular bus
transport
Striking of contracts
Discussion of draft road regulation and
draft amendments
Local fees and tax collection and
administration
Fees administration
Own investment and
entrepreneurial activities
Public areas, green areas, nature
and environmental protection
Waste disposal, public
lightening, water supply, sewer
system
Own investment and entrepreneurial
activities
Housing
Certain social, cultural and
health care facilities
Pre-school, elementary schools
and school establishments
Certain social service facilities
(retirement home, social services for
children, crises centers, childrens
home), cultural facilities (regional
galleries, museums, theatres, certain
libraries etc.) health care facilities
(policlinics and hospitals with
policlinics of II. Category)
Secondary schools, school and sport


179
facilities
Licensing of pharmacies and issuing of
allowances for providing of health care
service in selected
Municipal police Participation in civil defence
Building order Licensing of pharmacies and issuing of
allowances for providing of health care
service in selected
Territorial planning Territorial planning
Local development The
Municipal Economic and Social
Development Program
Local development assistance for
local self-government
Regional development -
interactivity by regional
development planning
documents
Regional development The Program
of economic development and social
Development of the territory of self-
governing region
Source: The author according to [11], [12], [13], [14].

In the process of endogenous regional development [9] can self-
government play least four important roles. It can act as strategist, leader,
ambassador and manager of key government functions.
As a strategists self-government diagnoses (together with other public
institutions and private sector) the forces that affect the regional economy,
conceive a vision of what the region can or should become, translate the vision into
practical actions, monitor and/or modify those actions to ensure the desired results
(In the Slovak Republic present this activity preparation and adoption of The
Municipal Economic and Social Development Program at local level and The
Program of Economic Development and Social Development of Self-Governing
Region).
As leader self-government concentrates on building the consensus and
support required to develop and implement strategy. Many actions and activities
are partially or totally beyond the direct control of self-government. They depend
on the effectiveness of nongovernmental institutions, enterprises, labour and other
organizations working individually and in cooperation with one another. It is
important to work these groups toward common goals.
The third economic role is the role of ambassador. Many of the most
important policies that affect regional development lie beyond the immediate
control of self-government. This includes the policies of neighboring regions,
central government and also of foreign institutions. That means that self-
government should represent interests of own territory.
Another economic role is manager of key functions or competencies with
economic impact (e. g. business activities support, technical assistance, technology


180
transfer, marketing information), but also other competencies that may be equally
or more important (e.g. public education and other human resources programs,
research and science development etc.).

Conclusion
The concept of endogenous regional development comes out form a basic
assumption of decentralization namely, that self-government and other institution
of public and private sector located in the region have more detailed and more
accurate information to adopt actions and decisions supporting regional
development than the central government.
We understand endogenous regional development as a process of economic
growth and structural changes, which is led by the local community and employs
its potential for development to improve the local populations standard of living.
Successful and effective fulfillment of defined development goals depends on the
quality of relationships between self-government and others public institutions and
their interconnection with activities of private sector in the region.
Self government has at least four important roles to play in the process of
endogenous regional development. It can act as strategist, leader, ambassador and
manager of key government functions. But we cannot forget the fact that
endogenous regional development is influenced and depends besides activities of
self-government, the quality and structure of endogenous resources on national and
international factors, which has different impact on development of individual
region.

References
Maier, G., Tdtling, F., 1998, Regionlna a urbanistick ekonomika 2,
Bratislava : ELITA, 1998. 320 s . ISBN 80-8044-049-2;
Tvrdo, J. et. al., 1995, Regionlny rozvoj. Bratislava : Ekonm, 1995. 180 s.
ISBN 80-225-0671-1;
Skokan, K., 2004, Konkurenceschopnost, inovace a klastry v regionlnm
rozvoji. Ostrava: Repronis, 2004. 160 s. ISBN 80-7329-059-6;
Stough, R. R., 2001, Endogenous Growth Theory and The Role of Institutions
in Regional Economic Development. In: Theories of Endogenous Regional Growth
Lessons for Regional Policies. Berlin : Springer Verlag, 2001, s. 111-134. ISBN 3-
540-67988-X;
Vazquez-Barquero, A., 1999, Inward investment and endogenous
devolopment. The convergence of the strategies of large firms and territories? In:
Entrepreneurschip & Regional Development, 1999, s. 79-93, bez ISSN;
Karlsson, CH., Johansson, B., Stough, R. 2001 Introduction: Endogenous
Regional Growth and Policies. In: Theories of Endogenous Regional Growth
Lessons for Regional Policies. Berlin Heidelberg New York : Springer Verlag,
2001, s. 3-13. ISBN 3-540-67988-X;


181
Vazquez-Barquero, A., 2002, Networking, Innovation, Institutions and Cities,
Routledge, 240 s. ISBN 0-415-28579-8;
Blakely, E. J., 1991, The Meaning of Local Economic Development. In: Local
Economic Development Strategies for a Changing Economy, Washington DC :
ICMA, 1991. 142 s. ISBN 0-87326-085-6;
Fosler, R. S. ed. 1991. Local Eonomic Development: Strategies for
a Changing Economy. Washington : ICMA 1991. 85 s. ISBN 0-87326-085-6;
Beno, J., Berk, P., Makara. . 1995. Organizcia a riadenie verejnej
sprvy. Bansk Bystrica : Univerzita Mateja Bela, 1995. 79 s. ISBN 80-85162-92-
X;
koda, M. 2006. Problematika oceovania vlastnch vkonov poda
slovenskch postupov tovania v porovnan s IAS/IFRS, In: Vplyv
konvergennch procesov na ekonomiku a ivotn tl novch lenskch krajn
Eurpskej nie. - Univerzita Mateja Bela, Ekonomick fakulta, 2006. 1.
elektronick optick disk (CD-ROM);
*** Zkon SNR . 369/1990 Zb. o obecnom zriaden v znen neskorch
predpisov;
*** Zkon NR SR . 302/2001 Z. z. o samosprve vych zemnch celkov
v znen neskorch predpisov;
*** Zkon NR SR . 503/2001 Z. z. o podpore regionlneho rozvoja v znen
neskorch predpisov;
*** Zkon NR SR . 416/2001 Z. z. o prechode niektorch psobnost
z orgnov ttnej sprvy na obce a na vyie zemn celky v znen neskorch
predpisov.


182
MEASUREMENT OF MARKETING PERFORMANCE OF
DISTRIBUTION CHANNELS CASE STUDY
KONTRUKTA INDUSTRY, LTD.

Janka Petroviov
Department of Corporate Economics and Management, Faculty of Economics
Matej Bel University, Tajovskho 10, 975 90 Bansk Bystrica, Slovakia,
00421 48 446 2732
janka.petrovicova@umb.sk

Abstract
The paper is focused on analysis and measurement of direct and indirect
distribution channels performance for two most significant commodities in Kontrukta
Industry company, Ltd. and suggests recommendations for future relationships and
improvements for distribution strategies. The method of questioning with companys
representatives was selected to choose core areas for research and to identify weights for
indicators. For effectiveness measurement combination of quantitative and qualitative
method was applied. These results and findings may serve as a base for decision-making
process to improve the performance of distribution channels and to propose the right
distribution strategy.
Keywords: distribution channels, distribution strategy, marketing performance,
measurement, pneumatic industry.

1. Introduction
Decision making process about distribution strategy and choice of
distrbution channels is one of the crucial issues in company management. Each
distribution channel produces different level of sales and costs. These decisions are
of a long-term character therefore its needed to choose the right strategy at the
beginning.
If we speak about distribution, we understand under this term all activities
which enables transfer of physical and dispositional right of products form one
subject to another (Kita, 2005, p. 265). It involves: decision about distribution
policy, logistics and distribution grade. Distribution channels are all subjects
involved in distribution process ranked in a certain way which ensures product
disponibility on the way from the producer to consumer (Dao, 1994, p.6). There
exist many criteria for classifications and typology of distribution channels, for
example the presense of intermediaries within channel (direct and indirect ones),
number of intermediaries (long, short), channel complexity (simple, complex),
channel importance (basic, additional), character of relationships between channel
members (conventional, integrative) and many others (Viestov, 1993, p. 25).


183
For purposes of our paper it is relevant to speak about direct and indirect
(through intermediaries) channels. As an intermediary there may be brooker, sales
representative, commissioner or jobber; each of them has different duties (Urban,
2001, p. 208).
If we want to choose the right strategy which kind of mentioned channels
to use, we need to assess them from certain point of view. There exist many
methods how to do it, like evaluation of effectiveness (ROI return on investment
indicator), which belongs to one of the marketing schools in measurement
(Eechambadi, 2005, p. 90). Another way can be through indicators of performance
from qualitative point of view, like coordination in channel, cooperation in
channel, conflicts, identification of superior objectives, available information,
adapting on new technologies, new tendencies in channel, extend of routine task
handling, optimal store stocks, relationships towards consumersetc. (Dao, 1994,
p. 191).
To measure performance of distribution channels we can use also methods
like analysis of distribution costs, method of direct product rentability and method
of relative evaluation of turnover. We can evaluate individual channel members in
three ways (Rosenbloom, 2003): separate performance evaluation using one or
more criteria, combination of more qualitative criteria to evaluate overall
performance and combination of various criteria to measure overall quantitative
measurement. For our purpose the last and most frequently used method will be
suitable also for us. It enables us to categorize members according to performance,
to compare results between them, to compare former data with actual ones and to
compare them with required (ideal) figures.

2. Methodology
The main aim of our research was to examine marketing performance of
distribution strategies in chosen company Kontrukta Industry. The partial aims
we dealed with were:
- to identify distribution channels and their subjects in the company,
- to research current situation of distribution channels and distribution
strategies,
- to measure performance of distribution channels,
- to assess the performance of distribution channels.
We proposed these two hypotheses or assumptions to be examined:
- H1: more than a half of distribution channels are indirect distribution channels
through intermediaries,
- H2: the most of distribution channels in the company show satisfying
performance.
For the purpose of the research two methods of measuring the performance
of distribution channels were selected, with the adoption of subjective and
objective approach.


184
The first method was qualitative one where principles of point assignement
evaluation were applied to measure performance of distribution channels for
technological equipments for pneumatic industry as this is a core commodity of the
companys business (60 70 % of sales). This method is based on the choice of
four qualitative criteria by which distribution channels are characterized with the
assignment of a certain weight, whereby the influence of other factors is omitted.
In this case the interview with company representatives was needed. They chose
the criteria and assigned the weights (that showed the importance regarding
effectiveness). In the next step representative evaluate these criteria in the scale 1
10 (1 = very poor, 5, 5 = satisfying, 10 = very strong).
The second method was quantitative one and it was used for measurements
regarding technological equipment in pneumatic industry again. To measure
performance of these distribution channels, data from secondary information
(internal materials of the company) were needed. After the discussion with
managers we focused on two indicators: success on tenders and relative share from
whole volume of sales.

3. Measurement of performance of distribution channels results
To evaluate performance of distribution chnnels for technological
equipment for pneumatic industry we chose these qualitative criteria:
- cooperation in channel it represents level and quality of the cooperation
between particular members of the channel (the weight is 0,3),
- information disponibility it represents level of information providing and
gaining, transparency within chosen channel (the weight is 0,4),
- routine task handling it represents extend of routine task handling within
channel with the respect to relationships quality between channel members,
- conflicts in channel it represents intensity and frequency of conflicts and
problems between channel members (10 means none significant conflicts;
weight 0,1).
The results of measurments is shown in the Table 1(The results were
gathered for the purpose and can be found in wider context in diploma work of Peter
Prekop: Marketing Performance Measuring of Distribution in a Chosen Firm, 2008) (DC =
distribution channel, I = intermediary or indirect distribution channels, D = direct
distribution channels). The maximum of points assigned could be 10. In this case
assessment was conducted with the assistance of company consultant during the
interview based on his expertise and practical experiences.
The best (highest) result shows distribution channel in Netherland
Vredestein, which is direct one with 9, 6 points. If we interpret it very simply
(without considering other indicators) we may say that its the distribution channels
with best performance. The worst result shows direct distribution channel in
Ukraine Rosava comp., but this result is still in the tolerance interval of satisfying
performance. The weakness of these channels is a lack of disponibile information,
which is in this case the most important criterion.


185
All channels reached the result over 5, 5 which means that they exceed the border
of satisfying level. We may say that the most effective channels (over 9) are in
Netherland Vredestain (direct channel), Russia Jarosav (they use direct and
also indirect channel), Slovakia Matador (direct channel) and Czech Republic
(direct channel).
In the next step we used another method of more quantitative character to
ensure higher objectivity. The figures were based on the information from
companys materials 2007/2008. We focused on two quantitative indicators:
success on tenders (%) and share on the whole sales volume (%) for this
commodity. Detailed information can be seen in the Table 2.
Table 1
Measurement of distribution channels performance for technological
equipment in pneumatic industry point assignment method
Country Customer DC
Coopera
tion
(0,3)
Informati
on
disponibil
ity
(0,4)
Routine
tasks
dealing
(0,2)
Confli
cts
(0,1)
Result
Ninekamsk I 8 7 9 10 8,0
Russia
Jarosavl D/I 9 9 9 10 9,1
Iran Tire I 8 8 6 10 7,8
Kavir I 8 8 6 10 7,8
Khoozestan I 8 8 6 10 7,8
Pars Tire I 8 8 6 10 7,8
Iran
Dena I 8 8 6 10 7,8
Dneproina D 7 6 7 8 6,7
Ukraine
Rosava D 6 4 5 9 5,3
Triangle I 7 7 4 9 6,6
China
Dalian I 7 8 5 9 7,2
Conti Matador D 8 8 7 9 7,9
Slovakia
Matador D 10 9 9 10 9,4
MRF 7 8 6 9 7,4
Apollo 7 8 6 9 7,4
India
Birla
I
7 8 6 9 7,4
Netherla
nd
Vredestein D 10 9 10 10 9,6
Belorussi
a
Belina I 7 7 6 10 7,1
USA Continental D 8 8 7 10 8,0
Czech
Republic
k
Mitas D 10 8 9 10 9,0
Source: Own research


186
When we multiplied these two indicators we gained overall performance
index for particular distribution channels (in the last column). Maximal value of the
index is 100 %. In this space of time we took into consideration realtionships with
Iran, Ukraine and India were inactive, that means we were not able to assess them.
From the table we can see that Kontrukta comp. has got high percentage
of success on tenders in Slovakia, USA, Czech Republic and Russia (Jarosav). In
the first three mentioned countries, where company uses direct distribution
channels, the success is 90 %. If we consider share on the sales volume, Russia
dominates (51 %), which means that it represents more than half of the sales for
this commodity for our company. It gained also the highest overall performance
index and with the value 0, 4335, 85 % success on tenders and 51 % share it is the
most contributional channel.

Table 2
Measurement of distribution channels performance for technological
equipment in pneumatic industry quantitative method
Country Customer DC
Success on
tenders
(%)
%
from
whole
sales
Result
Ninekamsk I 30 9 0,0270
Russia
Jarosavl D/I 85 51 0,4335
Iran Tire I 0 0 0
Kavir I 0 0 0
Khoozestan I 0 0 0
Pars Tire I 0 0 0
Iran
Dena I 0 0 0
Dneproina D 60 1 0,0060
Ukraine
Rosava D 0 0 0
Triangle I 75 3 0,0225
China
Dalian I 85 1 0,0085
Conti
Matador
D 45 6 0,0270
Slovakia
Matador D 90 7 0,0630
J.K 60 5 0,0300
Apollo 65 7 0,0455
India
Birla
I
0 0 0
Netherlans Vredestein D 50 3 0,0150
Belorussia Belina I 70 2 0,0140
USA Continental D 90 2 0,0180


187
Czech
Republic
Mitas D 90 3 0,0270
Source: own research
To conclude our results we can confirm that the assumption that more
than a half of distribution channels are indirect ones is true statement (see table 3).

Table 3
Share of direct and indirect distribution channels
Commodity Share in %
Direct distribution channels 8 38
Indirect distribution channels 13 62
Total sum 21 100 %

We can confirm also the asssumption that most of the distribution channels
show satisfying performance (see table 4, result 1) and interesting finding is, that
channels with the best performance are of direct character. If we took into
consideration result 2, we see that definitely the best channel is with Russia
Jarosavl where direct and also idirect channels are exploited (more detailed
analysis would be needed here) and also Slovakia Matador (successful in tenders,
but with smaller orders) and India Apollo (same size as Matador orders, but not so
successful in orders and also weaker performance of result 1).
This information can confirm what managers may intuitively feel from
their practice but in one table they have summarized results which can serve as
information base for other improvements or measures in distribution strategy. They
can see exact weaknesses of particular channels and results (performance) can be
compared among them. The company should definitively focus on relationship
with distribution channel for Russian Jarosavl and devote a special attention to
this channel.

Table 4
Overal performance of distribution channels
Country Customer DC Result 1 Result 2
Ninekamsk I 8,0 0,0270
Russia
Jarosavl D/I 9,1 0,4335
Iran Tire I 7,8 0
Kavir I 7,8 0
Khoozestan I 7,8 0
Pars Tire I 7,8 0
Iran
Dena I 7,8 0


188
Dneproina D 6,7 0,0060
Ukraine
Rosava D 5,3 0
Triangle I 6,6 0,0225
China
Dalian I 7,2 0,0085
Conti Matador D 7,9 0,0270
Slovakia
Matador D 9,4 0,0630
MRF 7,4 0,0300
Apollo 7,4 0,0455
India
Birla
I
7,4 0
Netherlan
d
Vredestein D 9,6 0,0150
Belorussia Belina I 7,1 0,0140
USA Continental D 8,0 0,0180
Czech
Republick
Mitas D 9,0 0,0270

4. Discussion
The overal and interesting finding of our research is that most of the
channels with the best performance have direct character what indicates and
emphasizes the ability of the company to distribute its products without any
intermediaries. However we are aware of the fact that this interpretation is a simple
one since also other indicators might have been taken into consideration.
We were not able to assess seven distribution channels because of the
missing information which can distort our results in a certain way. The other
weakness of these interpretations is that we undertook assessment at the basis of
one year term. To get more objective and general overview about entire
relationships all years of the relationships should be evaluated, not just one.
Moreover the other measures might have been conducted (for example measuring
of channels effectivenes through ROI indicators) to get a full picture about not only
the performance, but also effectiveness of the channels.
Still we got certain picture about distribution strategy which can indicate
following measures if to use direct or rather indirect distribution channels and
which weaknesses of particular relationships is necessary to eliminate.

5. Conclusion
Before we started to conduct research in the company we asked company
consultants if they regularly examine and assess performance of distribution
channels. We were also interested in the reason why this company doesnt conduct
such an important activity to reveal weaknesses in its distribution strategy and we


189
found out that the biggest problem is with the long-term of order acquisition (7
months 2years), which means that it makes it very difficult to get instant result in
a certain year.
The other problems causing, that managers avoid performance measuring
were following: costs connected with assessment, a lack of information for
assessment, a low information value for decision making process and ambiguity of
criteria for measuring. Still weve decided to solve this problem and undertake
necessary measures which in our opinion can serve as useful information for the
managers what to do with the distribution strategy.

Bibliography
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Bystrica 1996, ISBN 80-967599-0-6;
Dao F., 1994, Distribun manament, Sprint, Bratislava, 1994, ISBN 80-
225-0575-7;
Dao, F., 1994, Rozhodovanie v distribunch kanloch, Edin stredisko
Ekonomickej univerzity, Bratislava 1994, ISBN 80-225-0575-7;
Eechambadi N., 2005, High Performance Marketing: Bringing Method to
the Madness of Marketing, Dearborn Trade Publishing, Chicago 2005, ISBN-13:
978-1-4195-0823-3;
Kita J. a kolektv, Marketing, 2005, IURA Edition, 1. ed., Bratislava 2000,
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191
THE ENVIRONMENT-CONSCIOUS,
MULTIFUNCTIONAL AGRICULTURE AND THE
HUNGARIAN DEVELOPMENT POLICY

Simon Sndor
Tessedik Smuel University, Faculty of Economics,
H-5600 Bkscsaba Bajza u. 33. Hungary
Email: simons1@freemail.hu

Summary
The branch dimensions of economic growth are interesting themes in economics.
The principles of certain economic schools and theories are in contradiction. Agriculture is
such a typical branch of economy which is not highly preferred by venture capital. The
features of agriculture and rural life are the causes why economic coordination function of
free market is insufficient in agriculture. Agricaltural production was made intensive in
order to get larger yields. Chemicals, industrialised technology made such changes in
ecosystem that are irreversible. Unfortunately the mainstream way of economic thinking
and theories is based on such indicators as GDP which do not deal with a lot of natural
and human values. There cannot be any effective development policy without taking a
closer look at the varying economic theories, the branch-specific features, and those extern
economic influences, which e.g. are strengthening the importance of agriculture and rural
space.
Keywords: environment economy, heterodox economics, II. National Development
Plan

The changing function of agriculture
The history of agriculture can be estimated at about ten thousand years.
The process had started with settlement and domesticity of animals, and now
science and technology is the force that develops it. In order to grow agricultural
yields the products of industry were infiltrated to the agricultural production, so the
technology was intensified. The types of the former extensive technologies mainly
disappeared in the industrialised countries. The intensification meant a structural
change in the technology: more machines, chemicals, buildings, equipments, less
labour force. The world of science basically did not deal with the question, how far
we can go on intensifying the technology of agricultural production. It is quite
interesting and even disappointing that after some centuries of research and
endeavour of increase yields, now in some countries overproduction and in other
countries often poverty and famine cause problems.
The new industrial and gene technology had tragic influence on the
population of some species too, and the biological balance was upset. Organic
farming was also defined by public opinion as an extensive technology and as a


192
collateral way of the development of technology. After a lot of efforts the theory of
sustainability (sustainable development) became accepted. The idea of sustainable
agriculture means that there is a kind of exploitation of nature without ravaging it.
The agricultural policy of the European Union also contains some elements of this
holistic idea of nature, the role of agriculture, social utility and welfare. This policy
suggests changes for the extensification of agriculture, to exploit the bearing of
soil, plants and animals at a lower level to maintain the forces of natural and human
resources.
For the stability of life of mankind it is very important to save the natural
and human resources. The idea of quality of life takes into account not only the
material standard of living, but also other more subjective factors that contribute to
human life, such as leisure, safety, cultural resources, social life, mental health,
environmental quality issues etc. Programs and policies are created to fit the easily
available economic indicators while ignoring a lot of other measures, which are
very difficult to plan for. More complex methodes of measuring well-being and
environmental quality are needed to be evolved, and these are very often political
and controversial.
A lot of experts refer to the statement with pleasure, that the intensification
and industrialisation of agriculture grows more the value of Gross Domestic
Product (GDP). This statement does not take into consideration that there are a lot
of elements of the integrated value of GDP which has no positive influence on the
wellbeing of the society and the quality of environment. For example: a pollutant
technology (either agricultural either industrial) grows the value of GDP, and the
process of repair, recovery also grows it. It is quite likely that GDP can even grow
when the average level of wellbeing is decreasing. (HUETING 1980, REPETTO 1990)
The evaluation of the economic and social influences of agriculture is a
quite complex thing. If we only evaluated its role in growing GDP, we would miss
such additive influences which are often defined as economic externalities as
human wellbeing, quality of nature, biological balance. Agriculture due to its
characteristics is the most sensitive economic branch to the insecurity of nature,
market and macroeconomics. The characteristics of agricultural production are
quite different from the other branches of economy. Due to the extremely high
level of bondage to nature and the large distances among the sites of work in
factory farms, venture capital prefers industry. Industry is concentrated in urban
areas. The quality and effectiveness of market competition is quite imperfect at
rural areas because the economic actors of rural areas have - for example - even an
enormously larger lack of possibilities for acquiring information and choosing the
proper business partner. (SZAB G. 2007, HUNYADI 2002, SISESTEAN 2001,
CUCERZAN V-M. 2005 )
Due to the increasing rate of using raw materials originating from industry
and the technology becoming more intensive, the dependence of agriculture upon
industry, financial sources and the economic, social and political events of urban
areas has grown. On account of these processes agriculture cannot remain an


193
organic part of biosphere. There are lots of destructive ideas having strong
influence on the decision making processes of numerous countries to deal with
agriculture as an only a food productive branch of economy.
Nor the agrarian and regional developmental policy of the European Union
recommends these ideas. One of the definite endeavours for stopping the
segregation processes in agriculture can be read in the cited documents below. In
1996 the Council of Europe adopted the recommendation European Charter for
Rural Areas. The Article 8 Guidelines and measures for a policy for rural areas
emphasizes the following thoughts:
Agriculture and nature maintenance work are vital functions for rural areas
in all parts of Europe. A viable agricultural sector that is structured along rural
lines (viable family farms), close to nature, sustainable and multifunctional will
contribute to maintaining these vital functions.
The role of agriculture in society has fundamentally changed in European
countries since the second world war. Changing values and circumstances (higher
incomes, surpluses, agrarian revolution, international trade, environmental
demands and so on) have influenced the population's attitude to agriculture. The
original and traditional function of agriculture as a food producer and supplier has
lost importance, particularly because of continuing overproduction, falling
agricultural prices and the international opening and liberalisation of agricultural
markets. At the same time other "non-importable" functions of agriculture have
gained importance. (NGYN 2003, VINCZE 2000, POPA A & VASILESCU G. L. &
BANDOI A 2006, ALEXANDRI C & DAVIDOVICI I & GAVRILESCU D. 2004,
NANCU 2002)
The main tasks and functions of the multifunctional agriculture can be
summarised as follows: guaranteeing food security; the production of renewable
raw materials; preserving and tending the landscape, also as a recreation area and
the basic capital for tourism; preserving rural values, lifestyles, cultural assets and
similar social functions for the community; keeping the elements vital to our
survival healthy (soil, water, air, etc.) and seeing to it that they are used for
sustainable agriculture.
The other important document is The Cork declaration. The declaration
was issued at the rural development conference (Rural Europe Future
Perspectives), organised in Cork from 7 to 9 November 1996 under the Irish
presidency of the Europe Union. The document provides today a basis for what
could be the integrated rural policy in the years to come, on the model of
LEADER. The main thoughts of the declaration regarding the theme of this article
are the followings:
The largest part of rural Europe is covered by agricultural land and forests,
which have a strong influence on the character of European landscapes, and that
agriculture is and must remain a major interface between people and the
environment. Sustainable rural development must be put at the top of the agenda of
the European Union, and become the fundamental principle which underpins all


194
rural policy in the immediate future and after enlargement. This aims at reversing
rural out-migration, combating poverty, stimulating employment and equality of
opportunity, and responding to growing requests for more quality, health, safety,
personal development and leisure, and improving rural well-being.
There must be a fairer balance of public spending, infrastructure
investments and educational, health and communications services between rural
and urban areas. Rural development must be based on an integrated approach,
encompassing within the same legal and policy framework: agricultural adjustment
and development, economic diversification - notably small and medium scale
industries and rural services the management of natural resources, the
enhancement of environmental functions, and the promotion of culture, tourism
and recreation.
Unanswered economic questions
Economics is a social science, and its area of study is human activity
involved in meeting needs and wants. Economic logic is increasingly applied to
any problem that involves choice under scarcity or determining economic value.
The most important assumptions of the mainstream economy paradigms include
the idea that the value of most of the goods can be represented in terms of their
open-market price.
The theory of the invisible hand of market although it is a metaphor
created by Adam Smith states that market itself creates equilibrium is very
popular in todays mainstream neoclassical, neoliberal economics. In economics,
economic equilibrium often refers to an equilibrium in a market that "clears": this
is the case where a market for a product has attained the price where the amount
supplied of a certain product equals the quantity demanded. However there are
certain market failures, situations in which markets do not efficiently organize
production or allocate goods and services to consumers. Many failures of free
market are situations where market forces do not serve the perceived public
interest. (TURCHANY, GY & BERANEK L. 2004)
The statements of the classical and neoclassical economics are right if we
suppose perfect competition on the market. Perfect competition requires that the
following five parameters be fulfilled: atomicity, homogeneity, perfect and
complete information, equal access and free entry. In such a market, prices would
move instantaneously to equilibrium.
Our changing production and marketing technologies, the globalisation are
shortening the product life cycles and the duration of economic decision making.
The rational decision making is often blocked by the lack of the proper
information. (WILLIAMSON, 1985) Coase states, that there are a number of
transaction costs to using the market. The cost of obtaining a good or service via
the market is actually more than just the price of the good. Other costs, including
search and information costs, bargaining costs, keeping trade secrets, and policing
and enforcement costs, can all potentially add to the cost of procuring something
with a market. (COASE, 1980)


195
Because of our rapidly developing civilization and economies, more and more
economic externalities appear, in which the decision-maker does not bear all of the
costs or reap all of the gains from his or her action. (ARDELEAN & MAIOR, 2000) In
the economies of rural spaces there are much more externalities than in the
economies of the urbanized space. Lets see the most important reasons of this!
The possibilities (institutions) of information interchange among market actors
are more limited.
The growing competitiveness on market demands more and more developed
transport and logistic capacities.
The energy and raw material demanding less value added giving economic
branches settle down in rural space.
The innovative motivation is less for the market actors in rural space than in the
urban space.
For the rural people it is more compelling to care for natural resources (e.g.:
environmental protection, catastrophe prevention)
The devaluation of the role of agriculture is revealed in that the ruling economic
theories are more and more in contradiction with the results of ecologic researches.
Ecology considers the community of soil, plants, animals and human beings as a
unity. The mainstream economy affirms the role of mankind mainly his
economic demand for products and services as a ruler power. Plenty of economic
schools with newer radixes using the neoclassical terminology discover new
principles and try to involve the externals in the economic actors coordinative
relations. Heterodox economics refers to schools of economic thought which do not
conform to the mainstream paradigms of economics.
We can come to the conclusion, that mainstream economics could not solve the
main problems of agricultural overproduction, other market failures regarding to
prices and environment pollution.
The referring Hungarian development policy
In Hungary the New Hungary Development Plan (NHDP) (National
Strategic Reference Framework of Hungary 2007 2013; (A MAGYAR
KZTRSASG KORMNYA 2007)) is the most important document with mid-term
influence which defines the aims and instruments for social and economic life. The
NHDP defines that the further development of Hungary and its increased
international competitiveness require that the resources coming from the European
Union in line with the Lisbon objectives of the EU and the National Action
Programme aiming at implementing them - are focused on two areas, which are the
two main overall objectives of the NHDP: extending employment, and creating the
conditions for long term growth.
Hungary supports the European Commission's endeavours that, during the
period between 2007 and 2013, the Member States use the highest possible ratio of
the cohesion policy expenditure for the implementation of the Lisbon Objectives,
focusing on the economic growth and employment as outstanding priorities. The


196
NHDP emphasizes that according to the overall objectives it is a basic condition
for social development and improved quality of life to have a liveable environment.
Therefore a sustainable utilisation of the resources, natural and built environment
has to be ensured while enabling the long term improvement of the quality of life.
The special role of agriculture and its multifunctional features first appear
in the NHDP horizontal policies. In these it is underlined that sector and regional
programmes must be transcended by the principle of environmental, macro-
economic and societal sustainability, and the strengthening of regional and social
cohesion. Various fields of environmental sustainability also have direct linkages
to the compliance with environmental commitments in the Accession Agreement.
In the priorities of NHDP agriculture is not mentioned, only in the Priority
No. 4. which title is Environment and Energy Development it is written, that
there should be measures for promotion of sustainable production and consumption
habits, raising awareness of environmental and climate issues, and these
interventions can be implemented within the framework of the Environment and
Energy Operational Programme and the regional operational programmes.
In line with the Sustainable Development Strategy of the EU endorsed at
the Gothenburg Summit, programs implemented under the plan may not damage
the environment, in order to fulfil the basic principles of environmental
sustainability. Within the field of environmental protection it is a fundamental task
to minimize the negative environmental impacts of economic development and to
support the evolution of a more sustainable economy, which requires substantial
interventions in priority sectors. The NHDP states, that this aim can be ensured
most efficiently by integrating environmental considerations into policies and
measures of all sectors.
The NHDP has some suggestions on such activities and aims that could
mach the features the so called multifunctional agriculture: important task is the
development of environment-friendly, quality tourism based on natural and
landscape values, and attention should be paid to the protection and conservation of
our cultural heritance, revitalisation and creation of urban green areas for public
use, tree planting in settlements and inland and rainwater management.
Rehabilitation of buildings, harmonised relation of settlements and landscape is
equally important for urban and agricultural regions. This means that brown field
areas should be revitalized, historic landscapes protected; historic settlement
centres reconstructed, settlement sights and landscapes protected.
Evaluating the set of objectives and priorities of the NHDP we can say that
although there are mentioned nice aims, there is a high risk that environmental and
sustainability aspects become marginal during the implementation of measures
defined under the priorities. Under such orientation of economic growth the strict
following of horizontal policies is of special importance. The preparation of the
integration of sustainability aspects has partially been made: the NHDP describes
the principle of sustainability about horizontal policies in details but the situation
assessment highly sparing about the actual status of sustainability. In addition there


197
are no environmental connections and links among the individual priorities
supporting the implementation of the objectives.
Unfortunately in the NHDP there are not mentioned such indicators that
could evaluate the efficiency of the measures towards a sustainable environment
management and land use. Within the horizontal policies only some general aim-
indicators with or without a value is written: number of population provided
with modern waste water treatment systems, change in the quantity of communal
waste per capita, number of population provided with appropriate quality drinking
water, energy intensity of the economy,ratio of the use of renewable energy,
change in the situation of habitats and species.
The strategy included in Priority No. 4. (mainly No. 4.1. Environmental
improvement and 4.2. Environment-friendly energetic developments) even
supports the respective guideline of the Community Strategic Guidelines
guideline 1: Europe and its regions should be made more attractive places to invest
and work by strengthening the synergies between environmental protection and
growth and by less intensive use of traditional energy sources. (according to
guideline 1.2 and 1.3.) (COMISSION OF THE EUROPEAN COMMUNITIES 2005)
The NHDP notices that although from an environmental point of view,
serving economic growth means the promotion of preventive measures in the long
term, these measures can make a proper impact only in case if end of pipe
solutions are adequately widespread. We must be quite critic because this intention
could mean that we should not develop alternative solutions until the
environmental situation is not really dramatic in the public opinion.
It is interesting that the NHDP is a little bit conflictual with the Revised
National Lisbon Action Programme, because those elements (Environment
development and Energy policy) which are separated in the action programme are
united in the HNDP under the name of Environment and Energy Operational
Programme. If we take into consideration that the whole plan is mainly oriented to
the economic growth, this abridgement gives a possibility to subordinate the
natural environmental aspects to the energy demand and lobby power.
After this analysis it could be quite clear that the contemporary Hungarian
development policy is mainly concentrated to the economic growth, and there
cannot be found references to a special, alternative, environmentally sustainable
way of economic growth and development. Although there are other, distinguished
economic axioms both in science and in the European policies, only the old
mainstream economics gives a system for the ideas, aims and measures. The
missing environmental connections and links among the individual priorities are
other evidences what is really important for the creators.


198
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2000 p. 165
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magyar vidk szmra felknlt lehetsgei In: EU Working Papers 6. vf. 4. sz. /
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valsg? In: Valsg 6. Budapest
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interdiszciplinris elemzse, klns tekintettel az emberi tnyezre.
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*** A MAGYAR KZTRSASG KORMNYA 2007: j Magyarorszg Fejlesztsi
Terv Magyarorszg Nemzeti Stratgiai Referenciakerete 20072013 Budapest


200
ROMNIA I SPAIUL ADMINISTRATIV
EUROPEAN

Gheorghe Crian,
Autoritatea Naional pentru Cercetare tiinific,
Biroul Regional Vest Timioara,
Str. J.H.Pestalozzi nr. 16, 300115, Timioara,
tel. 0256-592573, fax. 0256-592594, e-mail: ghita_crisan@yahoo.com

Abstract
The diversity of administrative organization forms from EU countries makes the
application of a uniform legislation very difficult, a legislation that would be in favor of a
unitary management of the problems that the local and national communities deal with.
From this point of view, the reform of public administration in Romania would not be
possible to develop upon a success story from one of the Member States. This way, the
Romanian Government has the possibility to apply the solutions appreciated as being the
best for the present stage of organization and development and for the available resources.
Nevertheless, our country has to provide, through all its legislative and institutional steps,
a complementarity and a harmonization with the situation existing in the majority of
Member States, but also with the European legislation, in the common effort to build
within the possible limits a European administrative space that would be viable and
efficient. In connection with this, our paper examines the chances for a convergence
between the Romanian and the European administrative space.
Keywords: administrative space, principles, legislation, the institutions,
convergence.

Introducere
Integrarea european a rii noastre a constituit inta major a eforturilor
societii romneti din ultimul deceniu i a canalizat toate preocuprile i
aspiraiile politice i ale societii civile. Fr a ncerca s justificm sau s
susinem acest demers, trebuie s subliniem, ns, faptul c Romnia s-a nscris
astfel n parametrii unei evoluii istorice inevitabile, pe care a parcurs-o majoritatea
rilor din Europa Central i de Est (ECE), dup dezmembrarea zbuciumat (mai
ales pentru noi) a lagrului comunist. n consecin, problema major cu care s-au
confruntat guvernanii romni a inut aa cum observam ntr-o recent apariie
(Crian, Gh., 2007, pp. 13) - nu de necesitatea, ci de modul n care trebuia s se
deruleze amplul proces de tranziie spre Uniunea European (UE).
Pe de alt parte, n ncercarea de a atenua, ct mai repede i cu efecte
negative minime, dezechilibrul creat ntre rile avansate i cele foste comuniste,
oficialii europeni au fost obligai s caute i s defineasc o strategie optim de
sprijinire a transformrilor din aceste spaii, astfel nct s se poat atinge
parametrii - legislativi, economici, politici, sociali, culturali etc. ai dezvoltrii,


201
fr de care nu ar fi posibil o convieuire n cadrul aceluiai sistem, al Europe
Unite, dar care s valorifice superior condiiile concrete din fiecare ar.
Din acest punct de vedere, procesul aderrii rilor candidate ealonat n
timp, funcie de stadiul respectiv al dezvoltrii i de atingerea, de ctre fiecare
aspirant, a parametrilor acquis-ului comunitar a cunoscut evoluii dintre cele mai
diverse, care au determinat, implicit, i diferenierea tipului i a nivelului sprijinului
acordat de UE. Acest proces a fost (i este) influenat esenial nu doar de nivelul
propriu de dezvoltare i de decalajul nregistrat - fa de standardele europene - de
ctre fiecare ar candidat, ci i de voina politic de asumare a unor schimbri
majore, cu toate efectele pe care acestea le genereaz (n special, pe termen scurt).
Drept urmare, negocierea, asumarea, adoptarea i implementarea - de
ctre fiecare ar candidat - a capitolelor programului de aderare au cunoscut
evoluii extrem de interesante, determinate de specificitatea condiiilor concrete din
fiecare domeniu de activitate, de mentalitatea celor care trebuie s le realizeze
(persistnd, n acest sens, o puternic rezisten la schimbare) i, nu n ultimul rnd,
de resursele materiale i umane existente (sau care pot fi atrase), ce trebuiau puse
n valoare ntr-un timp relativ scurt.
n acest context, dezavantajul Romniei i Bulgariei a fost dat de faptul c
- existnd deja o matri a integrrii, cu repere bine stabilite (respectiv, cu un
cumul de obligaii asumate n comun de rile Europei dezvoltate) au trebuit (i
trebuie) s evolueze exclusiv doar la exerciii impuse (i numai n anumite cazuri
la liber alese), respectiv s-i nsueasc, fr rezerve, toate capitolele
programului de aderare. Cu att mai mult cu ct ideea adoptrii pariale a normelor
comunitare este exclus din start de ctre Consiliul Europei (CE): O adoptare
parial a acquis-ului, fr rezolvarea problemei de baz, a crei soluionare ar fi
doar amnat, ar putea crea noi dificulti, care ar fi chiar mai considerabile (...).
Puin cte puin, ar ncepe un proces care ar nclca principiul conform cruia
problemele integrrii pot fi rezolvate treptat prin msuri de tranziie, ceea ce ar
dilua considerabil acquis-ul ca ntreg (Matei, 2000, pp. 23).
n aceste condiii dificile, agravate i de precaritatea resurselor disponibile
pentru realizarea unui demers de o asemenea amploare, esenial i important a
rmas (i rmne) atitudinea populaiei (ce ar trebui transferat, implicit, i
politicienilor !) de a-i asuma pe acelai grad de nelegere i de interes att
avantajele, ct i costurile integrrii. Ea a neles, de altfel, c fenomenul de
nglobare a Romniei n UE nu constituie un proces de moment (i nici o
prioritate a unui anumit context sau un moft al politicienilor), ci o realitate pe
termen extrem de lung, poate chiar o transformare ireversibil.

Convergena cu spaiul administrativ european
Ne aflm, aadar, n faa unor schimbri de fond ale societii romneti -
n toate segmentele sale i la toate nivelele - care genereaz mutaii profunde. Cci,
n plan individual i colectiv, vom avea parte, n urmtorii ani, de legi, activiti,
moduri de aciune, prioriti i chiar de mentaliti diferite - n varii grade de


202
comparaie fa de cele actuale (unele din ele consolidate n decenii de existen
comunist i modificate doar parial de trecerea la economia de pia i la statul
democratic).
Sunt, ns, societatea romneasc i ceteanul pregtii pentru aceste
transformri radicale (generate de integrare i pe care, de altfel, le susin i le
doresc, vznd n ele soluia tuturor problemelor cu care se confrunt) mult mai
complexe dect simplul act al deciziei politice de aderare ?
Dac lum pulsul procesului de integrare doar la nivel de ncheiere a
capitolelor de negociere, am putea spune n consens i cu oficialii europeni - c
suntem pe drumul cel bun, chiar dac mai sunt de parcurs destui pai.
Dac pulsul este luat, ns, la nivelul realitilor Romniei de dup
primul an de la aderare, apreciem c Romnia - dei parte integrant a Europei
fizice i politice pstreaz nc, un decalaj semnificativ fa de alte state membre.
Paradoxal, acest lucru a fost (i este) mult mai vizibil tocmai n cadrul
domeniului n care UE nu a impus standarde ferme, respectiv n sfera organizrii i
funcionrii administraiei publice. n acest domeniu, fiecare ar candidat a avut
latitudinea de a-i construi singur mecanismele adecvate, necesare pentru a putea
gestiona corespunztor transformrile impuse de procesul de integrare. Latitudine
care a generat, ns, o responsabilitate foarte mare, cci - i n acest caz - decalajul
fa de statele europene se menine destul de ridicat i, n plus, este nevoie de o
compatibilitate ct mai bun ntre modurile n care administraia funcioneaz n
fiecare din rile membre ale marii comuniti europene. Cerin apreciat ca fiind
destul de dificil (Cordona, 1999), cci, pentru a putea ndeplini criteriile de
aderare impuse la Copenhaga i Madrid, statele din ECE trebuie s-i supun
administraiile publice unor reforme severe.
n aceste condiii, este evident c, din perspectiva edificrii UE, scopurile
i orientrile unei reforme a administraiei publice nu au aprut destul de clare...
Cu toate c, din experiena cotidian, erau deja conturate cteva elemente-
cheie caracteristice unei bune guvernri - principii legale specifice (ale seriozitii,
previzibilitii, contabilitii, transparenei etc.), ct i competene tehnice i
manageriale, capaciti organizaionale, participarea cetenilor etc.
Iat de ce inexistena unor repere ferme (care ar fi putut fi transformate n
inte clare, asumate i urmrite cu consecven), dublat de lipsa de experien a
guvernanilor, dar i de nefolosirea unor modele de succes (impuse pe plan
internaional sau viabile ntr-una din rile membre) au generat dificulti de
abordare i / sau de opiune. Cel puin teoretic, ns, a existat un punct de sprijin
funcionarea unei serii de principii comune ale administraiei publice, stabilite ntre
statele membre ale UE (i definite, acceptate i legiferate de ctre acestea, inclusiv
la nivelul Curii Europene de Justiie), care pot constitui premise favorabile pentru
crearea i funcionarea unui Spaiu Administrativ European (SAE).
Un asemenea ansamblu de standarde comune de aciune (ntrite i de
practici i mecanisme responsabile) - dei nu constituie o parte integrant a acquis-
ului comunitar ar putea reprezenta, ns, un ghid pentru conceperea i derularea


203
reformelor administraiilor din rilor candidate, dar i (Matei, 2008, pp. 43) un
instrument pentru evaluarea reformelor administraiei publice din rile UE.
Aparent o metafor, SAE poate nsemna, totui, o parte specific a
legislaiei UE, cu implicaii directe pentru rile candidate, n efortul acestora de a
obine capacitatea administrativ, dar i resursele necesare pentru integrarea n
marea familie european. Pe de alt parte, ns, chiar i n aceste condiii, nu putem
s asimilm funcionarea SAE ca pe un imperativ, ci doar ca pe un reper
fundamental, spre care pot converge majoritatea eforturilor de armonizare a
legislaiilor administrative naionale, ct i a practicilor n domeniu din rile
membre (sau candidate).
Demn de semnalat, n aceste condiii, un aspect deloc de neglijat, mai ales
din perspectiva definirii i acceptrii la nivel european a unor standarde
administrative - procesul de armonizare tinde s devin unul de natur supra-
statal.
Pentru a se evita confruntarea cu o astfel de situaie i pentru a-i face fa -
cu operativitate i cu minimum de costuri - este de preferat ca guvernanii romni
s accepte mna de ajutor pe care UE o ntinde deliberat (dar i interesat, din
perspectiva funcionrii n cadrul aceluiai spaiu), n ncercarea de a-i apropia ct
mai mult efectele generate de atingerea acestor standarde (mprtite, n fond, de
ctre toate statele membre). n aceste condiii, am putea fi tentai s afirmm c
reforma administraiei publice din Romnia confruntat cu o serie de condiionri
- reprezint, n principiu, o reform pentru Europa i mai puin pentru cetenii
notri. n realitate, transformrile ce trebuie parcurse de administraie fac parte
dintr-o reform exclusiv pentru noi. Ceea ce nseamn, n fapt, atingerea unor
performane care, pe de-o parte, asigur o bun guvernare i gestionare a resurselor
i a intereselor publice i, pe de alt parte, garanteaz (dup exemplul rezultatelor
obinute deja n rile membre) evoluia spre o civilizaie i un nivel de trai
superioare.
De altfel, n acest context, i managementul public urmrete realizarea
unor obiective care vizeaz o dezvoltare durabil complex, progresul economic
substanial (ceea ce l apropie, tot mai evident, de modul de manifestare a
managementului din sfera pieei libere!), ct i un sporit confort social. Demersuri
care se raporteaz ns, aa cum observam, la asigurarea i meninerea, n
permanen, a unei convergene sporite cu SAE i cu principiile pe care acesta la
fel ca i legislaia european - se fundamenteaz.
n acest sens, trebuie, ns, precizat faptul c modul de funcionare a
administraiei din rile europene este reglementat i disparat, n cadrul diverselor
legi generale sau prin propriile legi specifice (n ambele variante definindu-se att
instituiile, ct i procedurile administrative, necesare i obligatorii, pentru buna
gestionare a treburilor publice). La rndul ei, ns, legislaia european se bazeaz
pe o serie de principii ale administraiei publice, din care unele au caracter de
obligativitate pentru toate statele membre (n forma dat sau n diferite forme
derivate) - principiul administraiei prin lege, al proporionalitii, al certitudinii


204
legale, al proteciei solicitrilor legitime, al nediscriminrii, al dreptul la o
audien n cadrul procedurilor decizionale n administraie, al asigurrii unor
condiii egale de acces la curile administrative i, nu n ultimul rnd, al
responsabilitii non-contractuale a administraiei publice.
Pe ansamblu, ns, n opinia noastr, cele mai importante principii ale
administraiei publice, comune rilor dezvoltate, pot fi concentrate n cteva grupe
distincte - ncredere i previzibilitate (certitudinea legal), deschidere i
transparen, responsabilitate i, respectiv, eficien i eficacitate.
Exist, ns, i observatori care consider total contra-productive
ncercrile de a defini i a legifera tot ce ine de administraia public.
n context, n opinia lor, important este, n schimb, respectarea principiilor
general valabile, pe al cror fundament se poate edifica un spaiu cu grade sporite
de libertate i micare.
Constatm, de fapt, c, n esen, se urmrete eradicarea arbitrarului i
impunerea administraiei prin lege, care s fie aplicat imparial, indiferent de
statutul persoanei care intr n contact cu autoritile (centrale sau locale) sau de
locul n care acesta se produce. Pentru atingerea acestui deziderat, este esenial
asigurarea competenei legale, n baza creia autoritile publice au dreptul i
capacitatea de a decide (evident, sub rezerva anulrii de ctre instanele
judectoreti instituite special n acest scop) asupra tuturor problemelor aflate n
jurisdicia proprie, dar pentru care sunt obligate s-i asume i responsabilitatea
de rigoare.
Competena legal poate fi completat (sau corelat), adesea, prin
utilizarea conceptului de discreie administrativ, ce presupune conferirea - pentru
autoritile publice - a unei liberti de decizie (relativ limitat ns), prin care s se
asigure acoperirea unor situaii neprevzute, ce intervin n timp i care, n caz
contrar, nu ar putea fi reglementate la timpul i n modul oportun. Libertate care
presupune, totui, aa cum observam anterior, meninerea ntre anumii parametri i
respectarea unor principii, printre care i obligativitatea acionrii n bun credin,
urmrirea interesului public ntr-o manier rezonabil i, evident, aplicarea unor
proceduri corecte.
n favoarea administraiei prin lege mai pledeaz i principiul
corectitudinii procedurale, ce presupune c nici un om nu va fi privat de
drepturile sale fundamentale nainte de a fi avizat i audiat n prealabil.
n acelai context, important este i respectarea termenului limit, astfel
nct problemele s fie rezolvate (iar procedurile administrative finalizate) ntr-un
interval de timp care s nu afecteze negativ interesul public (sau privat).
Aplicarea acestor principii - i impunerea administraiei prin lege - este
strict condiionat, ns, printre altele, i de profesionalismul i integritatea
profesional (respectiv imparialitatea i independena) funcionarilor publici, de
loialitatea lor fa de instituie, dar i fa de anumii factori externi (de regul,
politici).


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Fr ndoial, cea mai mare parte a acestor principii se regsesc n
legislaia de baz a numeroase ri europene, evident ca o consecin a unui amplu
i extrem de complex efort de adaptare i de modernizare, rezultat n urma
numeroaselor contacte (ntre funcionarii din rile membre sau candidate i cei ai
Comisiei Europene), n ncercarea comun de a dezvolta i implementa - la
standarde echivalente de ncredere - acquis-ul comunitar n tot spaiul european.
Apreciem c tocmai din aceast nelegere a necesitii adoptrii unui
sistem unic de justiie i a mprtirii unor principii i valori comune, poate s
rezulte spaiul administrativ european, care - dei nu este (sau nu va fi) o
construcie unic, unanim acceptat - poate s stimuleze realizarea i meninerea
unei anumite convergene ntre sectoarele publice naionale. Desigur, n analiza
acestui dificil proces de transformare, trebuie avute n vedere forele care pot
contribui la crearea acestui spaiu, modul lui de organizare i funcionare,
standardele pe care se poate baza (definite de un set de principii administrative
comune) i, mai ales, impactul pe care l poate genera asupra instituiilor specifice
din rile care-l compun.
n fapt, scopul UE nu este de a crea (i a impune rilor membre) o
legislaie unic, fiind de preferat ca principalele sale concepte legale s fie incluse
(sau induse) n legislaiile naionale (prin directive sau reguli direct aplicabile) i
adaptate specificului acestora, n urma i n baza unui amplu proces de consultri.
Altfel spus, scopul tuturor acestor demersuri rmne europenizarea
legilor administraiei publice - inclusiv ca o premis pentru funcionarea spaiului
n cauz - care vizeaz, implicit, aranjamente instituionale de baz, procese i
standarde administrative comune i, respectiv, aceleai valori ale serviciilor
publice. Nendoielnic, i europenizarea are anumite limite, datorate persistenei
unor diferene calitative semnificative ntre rile membre. Dar ea poate (i trebuie)
s fie dezvoltat pn la un nivel de ncredere strict necesar pentru a putea vorbi de
un spaiu administrativ european comun, respectiv care asimileaz un numr
acceptabil de principii, proceduri i aranjamente administrative structurale.
Acest proces trebuie vzut, ns, dintr-o perspectiv sistemic i ntr-o
anumit evoluie dinamic. Cci nsi integrarea european este - n baza
principiului progresiei n construcia UE - un proces evolutiv, ceea ce presupune,
implicit, modificarea continu, odat cu trecerea anilor, a nivelului de convergen,
concept care, el nsui, nu poate s garanteze, dup unii specialiti (Olsen, 1997, p.
157-188), existena SAE.
Pe cale de consecin, rile candidate trebuie s demonstreze, n timp, un
grad suficient de progres, astfel nct s se poat compara, n mod corespunztor,
cu nivelul de dezvoltare (aflat, de asemenea, n evoluie continu) al statelor
devenite membre cu muli ani nainte. Aadar, n opinia noastr, evoluia oricrei
ri candidate nu trebuie comparat cu nivelul mediu al rilor membre, ci cu
legislaia i cu gradul de dezvoltare ale rilor cele mai avansate.
Din pcate, dei avem un reper n acest sens (respectiv rile avansate),
dificultatea esenial n procesul de reform - pentru Romnia sau pentru alte ri


206
care au aderat - a constat (i const) tocmai n gsirea acelui model de referin
care s garanteze o asemenea evoluie dinamic (i spre care s tindem) i care s
fie apropiat condiiilor concrete din ara noastr, pentru a putea economisi astfel
timp i resurse. n plus, n cazul nostru, n toat aceast ecuaie a intervenit (i
intervine), adesea decisiv, i factorul politic (i obiectivele grupului) aflat la
guvernare.
Din pcate, ns, desele schimbri ale cadrului legislativ - funcie de
interesele acestuia - pot genera nu doar greuti n aplicarea lui unitar (i ct mai
ferm), ci, mai ales, i confuzie n rndul populaiei (ceea ce poate determina,
implicit, scderea interesului pentru spaiul european), efecte nedorite n
reformarea celorlalte domenii de activitate (acoperite sau dependente de
legislaia n cauz), ct i, desigur, n realizarea convergenei cu spaiul european.
Conform literaturii de specialitate, se consider, ns, c un spaiu
administrativ comun este posibil, la propriu, doar atunci cnd un set de principii
legale, reguli i regulamente sunt uniform respectate ntr-un teritoriu acoperit de o
Constituie naional (ceea ce, de bun seam, nu mai este valabil ntr-o astfel de
situaie !).
Pe de alt parte, acest set nu poate fi gndit nici sub forma unei legi unice a
administraiei publice, lucru demonstrat (cu prisosin) i de numeroasele dezbateri
purtate - nc de la nfiinarea Comunitii Europene - n statele membre (i
certificat, dac mai era cazul, de eecurile, mai ales la nivel popular, ale adoptrii
Constituiei Europei Unite, ca lege fundamental de funcionare a acestui spaiu).
Exist, totui, dou puncte i, respectiv, dou texte de referin n aceast
direcie Tratatul de la Roma (1957) i Tratatul Maastricht (1992) - dar ele nu
sugereaz un model unic (de administraie public) pentru statele membre (care, de
altfel, au deplin autonomie legal n privina administraiei).
De altfel, dac analizm cu atenie, doar cteva din elementele de baz ale
unei astfel de posibil lege administrativ european sunt rezolvate deja prin
diverse mijloace (tratatele de baz, legislaia secundar a Comunitii Europene
etc.) dreptul la verificarea juridic a deciziilor administrative, obligaia
motivrii acestora, rolul de mijlocitor al administraiei publice, sprijinul (autorizat
i monitorizat de UE) acordat de ctre stat ntreprinderilor. Cel puin n aparen,
impunerea funcionrii SAE ar putea prea, aadar, o misiune aproape imposibil.
n realitate, chiar ndeplinirea programului de aderare al fiecrei ri candidate
nseamn tocmai adoptarea acquis-ului comunitar ca pe set de norme valabile n
ntreg spaiul european (respectiv un larg cadru legislativ care reglementeaz
funcionarea diverselor sectoare de activitate). Astfel c putem vorbi deja, chiar i
n aceste condiii, de un spaiu relativ unitar al legislaiei, ce contureaz, n mare
parte, elementele caracteristice SAE.
S observm, de asemenea, un aspect deloc de neglijat - n ncercarea de a
defini SAE, s-a avut n vedere, ca model, spaiile economice i sociale europene i
s-a inut cont de tradiia funcionrii unui vast sistem de cooperare juridic. Cum,
prin crearea UE, statele membre au urmrit i realizat, n mare msur,


207
funcionarea unei piee economice unice i a unor puternice legturi sociale i
politice, acestea pot influena i determina administraia (considerat elementul-
cheie n implementarea i garantarea oricror drepturi) s reacioneze i s
evolueze pe aceleai coordonate i n baza unui cadru legislativ dac nu comun,
mcar asemntor. n consecin, realizarea SAE presupune, implicit, asigurarea
unui cadru legislativ i instituional adecvat pentru garantarea (la nivelul ntregului
areal de manifestare) celor 4 liberti stipulate n Tratatul de la Roma, ce vizeaz
micarea liber, n acest spaiu, a bunurilor, serviciilor, oamenilor i capitalului.
Dup prerea noastr, acquis-ul comunitar poate contribui substanial, ntr-
un anumit fel, la realizarea SAE, chiar dac el urmrete o armonizare sectorial,
pe diverse domenii de activitate (libera competiie pe piaa intern, mediul,
agricultura, politica industrial, cercetarea etc.), a legislaiilor i evoluiilor
diverselor state. Mai ales c, fiind ca o form de autonomie european comun
(pentru statele membre, pentru instituiile acestora i pentru ceteni n parte) -
fundamentat pe activitatea legislativ a instituiilor europene - adoptarea i
implementarea acquis-ului a presupus un efort major de armonizare a intereselor
specifice (dezvoltat n cadrul repetatelor contacte, la toate nivelele, ntre oficialii
europeni i cei ai rilor membre sau candidate).
Ceea ce a generat, n timp prin dialog, schimburi de experien i o
cunoatere reciproc a realitilor asigurarea unei viziuni comune asupra modului
de implementare, la nivel naional i internaional, a politicilor UE (i, implicit,
realizarea unui benefic schimb de bune practici i de iniiative pozitive). n baza ei,
prin armonizare i prin asigurarea convergenei domeniilor de activitate ale
diverselor ri, s-au creat condiii ca s funcioneze un mod comun de aciune la
nivelul ntregului ansamblu al administraiei din Uniunea European.
Desigur, atingerea acestor deziderate a fost i este facilitat i de
cooperarea inter-administrativ i de relaiile inter-guvernamentale, fiecare n parte
asigurnd un dialog strict necesar n orice proces de armonizare i de asumare
comun a unor principii i reguli de organizare i funcionare.
Cel puin la nivel principial, un rol extrem de important n realizarea, n
timp, a unui spaiu administrativ european l are (i l-a avut) i Curtea European
de Justiie, din ipostaza sa de surs de legi non-sectoriale ale UE (care trebuie s
sintetizeze tocmai acele principii administrative generale care pot fi aplicate tuturor
statelor membre, n cadrul unui complex fenomen de ntreptrundere). Prin aceast
contaminare a legislaiilor naionale cu legislaia european general (Schwarze,
1996) se poate realiza, de altfel, primul pas spre funcionarea SAE i spre
interpretarea uniform a cadrului normativ (mai ales c o parte din principiile
legale administrative europene se regsesc, n proporii diferite, n coninutul
legislaiilor naionale), ceea ce ne-ar ndrepti s afirmm c - i n domeniul
administraiei publice - funcioneaz, practic, un acquis comunitar. Cu att mai
mult cu ct chiar jurisprudena Curii nu corespunde, ea nsi, doar unui anumit tip
de sistem legislativ naional, ci este, mai degrab, un amestec de influene
provenind din diverse state membre.


208
Concluzii
Realizarea convergenei sistemelor administrative din rile membre (sau
candidate) rmne nc, pentru toi factorii de rspundere, un obiectiv de maxim
importan i actualitate. n plus, ntr-o Europ Unit (cel puin din punct de vedere
al modelului economiei de pia) conteaz foarte mult nu doar modul n care au
fost asimilate principiile administrative comunitare, ci, n egal msur, i
aranjamentele legale formale din fiecare ar sau comportamentul i aciunea
zilnice ale funcionarilor publici (i, implicit, ale autoritilor).
n acest context, responsabilitatea administraiei publice, gradul de
ncredere - n autoriti i n funcionarii publici al beneficiarilor (interni i
externi), eficiena procedurilor utilizate n luarea (ct i n corectarea) deciziilor i,
nu n ultim instan, nivelul pn la care o ar mprtete i aplic principiile
legale generale sunt relevante i determinante n aprecierea convergenei acesteia la
spaiul administrativ european (sau, cel puin, la sistemele administrative naionale
ce-l compun).
Nu n ultimul rnd, avnd n vedere i interaciunea dintre economic i
social (respectiv asigurarea unui anumit grad de civilizaie i bunstare), o atenie
special trebuie acordat i serviciilor publice, ale cror organizare i funcionare
sunt strict condiionate de principiile administrative legale, valabile n fiecare ar,
cele care influeneaz (i, sunt influenate, la rndul lor) i realizarea principiului
celor 3 E (economie, eficien i eficacitate), ce se impune, tot mai mult, n Noul
Management Public.
n analizele viitoare, se impune a fi analizat i influena pe care poate s o
exercite din perspectiva convergenei cu SAE amplificarea procesului de
descentralizare, cu att mai mult cu ct ara noastr este deja, dup prerea unor
specialiti (Andrei, 2006, pp. 55-64), un stat descentralizat.Ori n acest context,
apreciem c tocmai nivelul n care principiile generale administrative europene
inspir legislaiile naionale i se regsesc n activitatea actorilor publici - indic
capacitatea acestora de a implementa i la nivel local - cerinele europene
(implicit, acquis-ului comunitar).

Bibliografie
Andrei, T.; Profiroiu, M. .a., 2006, Reforma administraiei publice locale.
Cazul Romniei, Revista Economie Teoretic i Aplicat, nr. 2 (497), Bucureti;
Cordona, Fr. (coord.), 1999, Principiile Europene n administraia Public,
lucrarea aprut sub egida Organizaiei pentru Cooperare i Dezvoltare Economic
- OCDE i a UE;
Crian, Gh., 2007, Managementul public n contextul reformei
administraiei, Editura Orizonturi Universitare, Timioara;
Matei, Lucica; Matei, A., 2000, Acquis comunitar i administraie public,
Editura Economic, Bucureti;


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Matei, Lucica; Matei.A., 2008, Globalizare i europenizare. O proiecie
asupra unui model european al administraiei publice, Revista Economie Teoretic
i Aplicat, nr. 4 (521), Bucureti;
Olsen, J.P., 1997. European Challenges to the Nation State, in
Steunenberg, B, Van Vught, Fr. (eds.), Political Institutions and Public Policy,
Kluwer Academic Publishers, Amsterdam;
J. Schwarze (ed), 1996, Administrative Law under European Influence: On
the Convergence of the Administrative Laws of the EU Member States, Baden-
Baden, i Sweet i Maxwell, Londra.


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CAPACITATEA ADMINISTRATIV I FINANCIAR A
COMUNITILOR LOCALE PREMIS PENTRU
ACCESAREA FONDURILOR STRUCTURALE

Gheorghe Crian*, Lia Ioana Crian**
*Autoritatea Naional pentru Cercetare tiinific,
Biroul Regional Vest Timioara,
Str. J.H.Pestalozzi nr. 16, 300115, Timisoara,
tel. 0256-592573, fax. 0256-592594, e-mail: ghita_crisan@yahoo.com
**Ministerul Internelor i Reformei Administrative,
Instituia Prefectului judeul Timi
B-dul Revoluiei din 1989, nr. 17, 300034, Timioara,
Tel. 0256-201264, e-mail: lia_crisan@yahoo.com

Abstract
The access to the structural founds seen as a major solution for completing of
the considerable deficit of financial resources of the Romanian economy and public
administration, it supposes among others, the availability of the decision factors, in
particular those at the level of local public administration to think the durable development
in terms like strategic planning, projects, competition, partnership and assuming of the
risks. Also, it supposes the existence and the assertion at the level of public sector of an
administrative and financial capacity, in order to allow the draft and implementation of the
public policies and a multi-annual planning. This could be achieved by using all specific
measures, in order to bring new resources to the local budget, especially for the
development sector. This paper makes an investigation of this phenomena and it draws a
necessary alarm signal.
Keywords: structural funds, administrative capacity, financial capacity, local
budget, the modernization of administration

Introducere
Dezvoltarea durabil actual a comunitilor locale din ara noastr
obiectiv esenial al politicii naionale, inclusiv din perspectiva integrrii rapide n
spaiul economic i administrativ european se realizeaz n condiiile existenei
unor aspecte specifice sau a unor tendine n evoluia societii romneti, dintre
care ne oprim asupra ctorva, de interes major pentru acest studiu:
ntrirea autonomiei locale i trecerea la descentralizarea financiar;
Afirmarea dezvoltrii locale i regionale, a principiului inter-
comunaliti i a celui al subsidiaritii;
Meninerea influenei factorului politic asupra managementului
public local, n paralel cu atomizarea acestuia, prin trecerea la votul uninominal;
Creterea competenelor autoritilor locale, fr asigurarea unor
resurse financiare pe msur;


211
Multiplicarea posibilitilor de atragere a resurselor private, n
special prin accesarea fondurilor europene i implementarea parteneriatului cu
mediul economic i cu societatea civil;
Apropierea managementului public de cel din sfera economic,
transformarea investiiilor n afaceri publice, cu preponderent caracter social, i
afirmarea principiului celor 3 E (eficien, eficacitate i economie);
Apariia i dezvoltarea concurenei ntre unitile administrativ-
teritoriale, ct i a aspectelor specifice riscului n derularea i co-finanarea
afacerilor publice;
Trecerea la bugetul de dezvoltare i la programarea multi-anual a
resurselor;
Utilizarea accentuat a documentelor de programare (strategii,
politici publice, planuri etc.) i acordarea finanrilor pe baz de proiecte i n
regim de competiie.
n condiiile afirmrii acestor elemente, capacitatea de reacie a
autoritilor administraiei publice locale la influenele factorilor externi devine
esenial pentru nivelul de dezvoltare a comunitii n cauz i, mai ales, pentru
satisfacerea, la un nivel superior, a intereselor generale.

Capacitatea de reacie a administraiei publice - condiie definitorie
a accesrii i gestionrii fondurilor structurale
Reforma administraiei publice din Romnia nu a adus, din pcate,
modificri profunde n special, instituionale i legislative - altele dect cele
enumerate anterior, astfel c nu se poate aprecia c aceast capacitate se poate
manifesta ntr-un cadru nou, radical schimbat.
Mai grav dect att, aa cum constatam i ntr-o recent lucrare (Crian,
Gh. 1, 2007, pp.59), reforma se confrunt cu o paradoxal problem de mentalitate
a celor ndreptii s o nfptuiasc n timp ce integrarea european este dorit de
un procent semnificativ din populaie (implicit din administraia public),
schimbrile pe care aceasta le induce sunt acceptate cu destul greutate i reticen,
mai ales dac determin modificri ale activitilor cotidiene. Ori, aa cum se
observ, asimilarea majoritii tendinelor manifestate la nivelul administraiei
romneti i ca o consecin a europenizrii ei i a compatibilizrii cu spaiul
Uniunii Europene depind, n msur covritoare, de factorul uman i de
intervenia sa decis, prin deciziile luate i prin modul de alocare a tuturor
categoriilor de resurse.
De aceea, o prim cerin n creterea capacitii administrative i
financiare a administraiei publice locale (APL) o reprezint modernizarea
resurselor umane, pornind de la restructurarea sistemului de selecie i formare a
acestora i terminnd cu motivarea i gestionarea carierelor, sub semnul
performanelor impuse de reforma, nsi, a ntregului sector public. Cerina este cu
att mai pregnant cu ct, de regul, guvernanii sunt preocupai excesiv de


212
modificarea cadrului legislativ i a celui instituional, omind s legile sunt
aplicate prin instituii formate exclusiv din oameni.
Pe de alt parte, nu trebuie omis nici faptul c o parte din componenii
sistemului administrativ de a crei reacie i capacitate depinde nivelul de
dezvoltare a comunitii, mai ales datorit faptului c acetia reprezint nivelul de
decizie provin, de regul, din exteriorul lui, fiind implementai n urma
procesului democratic (dar integral politizat) al alegerilor locale.
n aceste condiii, detaarea cu care privesc reformarea sistemului apare
ca fireasc, interesul lor fiind, de regul, meninerea status-quo-ului i utilizarea lui
n folosul personal (sau al grupurilor care i-au susinut).
Este evident, aadar, c la nivelul resurselor umane - cele reprezint, n
fapt, forele motrice majore i contiente care decid nivelul i amploarea
schimbrilor nu se manifest interesul i energia necesar pentru a declana
schimbrile majore menite a crete capacitatea de reacie a administraiei la
tendinele majore manifestate la interferena cu spaiul european. Cu att mai mult,
st sub semnul ntrebrii nsi ideea de coeziune social, strict necesar pentru
punerea n comun a resurselor i concentrarea tuturor eforturilor n jurul unor
proiecte de interes comun.
Aceast coeziune devine necesar n condiiile n care intervenia statutului
n sectorul public (Lazr, 2003, pp.17-23), n oricare din formele ei - fie c este
vorba de nivelul micro sau de cel macro se restrnge tot mai mult, punnd n
seama comunitilor i a autoritilor locale gestiunea propriilor resurse. Ori, n
aceast situaie, este nevoie de reunirea tuturor forelor locale n jurul unor proiecte
majore, strict necesare pentru progresul comunitii, liantul aciunilor conjugate
fiind interesul comun.
Practic, statul intervine limitat n exercitarea funciilor sectorului public -
de alocare, de distribuie a veniturilor i de stabilizare astfel nct comunitile
locale trebuie nu doar s-i asigure i s-i sporeasc mereu resursele, ci s le i
gestioneze cu maxim eficien i eficacitate. Acest deziderat se suprapune unei
perioade n care dezvoltarea economic nu d semne deosebit de ncurajatoare,
cnd obiectivele asumate mai ales din perspectiva integrrii europene sunt
covritoare iar eecurile pot genera, nc, fenomene de respingere (sau de
ncetinire) a proceselor de reform economico-social.
n cazul nostru, trebuie inut cont i de faptul c despre eficiena unui
proiect n sectorul public se vorbete n ali termeni dect n cazul n care tematica
(sau sursa de finanare) proiectului este exclusiv privat. Idee care prezint o
importan deosebit mai ales datorit faptului c proiectele i, n special, cele de
investiii pot avea o serie de discontinuiti i de disfuncionaliti, ce conduc
adesea, n final, la rezultate negative (sau mcar diferite de cele ateptate). Ori,
pentru banul public, o astfel de situaie este total nedorit i, de aceea, merit
studiat cu maxim atenie i evitat, pe ct posibil.
Din aceast perspectiv, este interesant abordarea specialitilor (Stoian,
Ene, 2003, pp. 30-35) legat de general i particular n evaluarea eficienei n


213
sectorul public, care pledeaz pe ideea c o corect gestionare a proiectelor, dei nu
garanteaz integral atingerea obiectivelor urmrite, asigur, n majoritatea
cazurilor, obinerea unor rezultate corespunztoare dorinelor i scopurilor propuse.
Ceea ce, ntr-un management orientat spre rezultate (i, mai ales, n condiiile
stricte de evaluare a efectelor generate, n cazul utilizrii fondurilor structurale)
este binevenit. Cu toate c, ntruct procesul de proiectare se realizeaz avnd la
baz nivelul prezent /actual de cunoatere, n viitor pot apare o serie de elemente de
neprevzut, care ngreuneaz punerea n aplicare a celor gndite, complicnd astfel
execuia i funcionarea sa efectiv. De aceea, un proiect poate fi calificat drept
bine fcut doar n situaia n care odat cu trecerea timpului i manifest
rentabilitatea (social sau financiar), n ciuda gradului de incertitudine care
planeaz n jurul su (i unui risc asumat destul de mare).
Situaie de care trebuie inut cont din perspectiva accesrii fondurilor
structurale n care exist cel puin dou condiionri n aceast direcie
sustenabilitatea proiectelor finanate (respectiv capacitatea acestora de a rezista,
cel puin la aceiai parametri, dup terminarea rambursrii fondurilor) i, respectiv,
viabilitatea investiiei pe un orizont de timp de minimum 5 ani de la finalizarea lor.
Mai ales c proiectele publice iau n considerare un numr mult mai mare de
aspecte - sociale, economice, politice etc. - fiind, de regul, destul de complexe i
nscriindu-se n categoria marilor proiecte de investiii, incluse obligatoriu n
documentele de planificare a dezvoltrii de la nivel local sau zonal.
Din acest motiv, de altfel, investiiile publice nu pot atinge acelai nivel de
eficien ca i cele private (care au doar un singur obiectiv fundamental), obiectivul
de eficien economic fiind subordonat obiectivului de eficien social (respectiv
ndeplinirii, de ctre fiecare proiect, a unor deziderate sociale specifice). n plus,
chiar i termenul de obiective sociale este, la rndul su, unul destul de complex,
i vizeaz att obligaiile de serviciu, care deriv din faptul c organizaia este
sub controlul administraiei publice, ct i obligaiile / obiectivele de politic
economic, impuse de administraie pentru interveniile de reglare a dezechilibrelor
macroeconomice.
Delimitarea obiectivelor de eficien micro-economic de cele sociale (sau
de politic economic) este necesar att din perspectiva definirii tehnicilor
manageriale care trebuie aplicate n organizaiile publice respective, ct i, mai
ales, pentru fixarea lor cu claritate n cadrul diferitelor proiecte - care pot conduce
la rezolvarea problemelor cu care se confrunt comunitatea - n vederea gsirii
programelor de finanare (din fonduri structurale) cele mai adecvate, dintre cele la
care administraia public este eligibil ca beneficiar. Cu att mai mult cu ct nsi
administraia ncearc o externalizare a activitilor menite s conduc la
satisfacerea anumitor necesiti i interese ale comuniti, prin nfiinarea i
funcionarea serviciilor publice, gndite n accepiunea agreat de majoritatea
specialitilor (Alexandru, 1999, pp. 293), respectiv ca ansambluri de persoane i
lucruri create n vederea satisfacerii unei nevoi publice de ctre o colectivitate
public, supuse autoritii i controlului acesteia.


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Acest aspect al gradului de satisfacere (implicit de satisfacie) este
important nu doar din punctul de vedere al eficienei economice sau sociale a
proiectelor, ci i din perspectiva vizat de accesarea de fonduri structurale,
respectiv de relevana activitilor finanate pentru problemele cu care se confrunt
comunitatea n cauz.
De ce insistm asupra acestor aspecte ? Pentru simplu fapt c n
condiiile creterii autonomiei decizionale i a limitrii interveniei statului
responsabilitatea gestionrii resurselor (relativ precare) se transfer aproape
integral ctre autoritile locale (i, n baza conceptului de democraie participativ)
i, implicit, spre comunitatea n sine. Astfel nct nu va mai exista un alt ap
ispitor care s ia asupra sa toate nemplinirile i sectuirea averii comune. n
plus, n cazul fondurilor structurale, sumele puse la btaie de ctre comunitate
sunt semnificative i generatoare de probleme majore, atunci cnd gestionarea lor
este deficitar.
De aceea, n condiiile descentralizrii financiare - att de dorite de
administraiile locale chiar i problema externalizrii serviciilor (inclusiv spre
operatori privai) trebuie privit cu maxim atenie i circumspecie, cci ea nu
nseamn, implicit, o degrevare de responsabiliti. n fapt, n cazul banului public
este la fel de important nu doar evitarea risipei, ci, mai ales n perioada actual i a
precaritii resurselor, utilizarea lui eficient.
n context, ni s-a prut relevant i evidenierea unei teoreme a
descentralizrii, citat ntr-un interesant studiu legat de finanarea APL (Anghel,
2000, pp. 216-229), conform creia bunstarea social se maximizeaz dac
serviciile publice sunt realizate la (i de) nivelul administrativ cel mai apropiat de
cetean, ceea ce justific afirmaia anterioar i menine n sfera autoritilor locale
responsabilitatea (ce putea fi considerat ca fiind delegat) legat de externalizare.
De altfel, n accepiunea noastr (Crian 2, 2007, pp.22), statul transfer
comunitilor locale anumite resurse spre gestionare, n baza principiului
subsidiaritii i a descentralizrii, cu condiia utilizrii lor nediscreionare, lucru
valabil i n cazul externalizrilor.
Problema citat este extrem de important i ea apare pregnant mai ales n
cazul accesrii fondurilor structurale de ctre diferii operatori publici i privai,
ntruct acest sprijin financiar internaional este unul de tip public (din bugetul UE
i, n baza principiului adiionalitii i al co-finanrii, din bugetul naional), ceea
ce presupune respectarea, i la acest nivel, a cerinelor de eficien, eficacitate i
utilizare raional i oportun. De altfel, acest lucru este imperios necesar i din
perspectiva faptului c funciilor transferate de administraia central celei locale -
care se concretizeaz ntotdeauna n cheltuieli - trebuie s le corespund i un nivel
corespunztor al veniturilor (asupra crora autoritatea local trebuie s aib, n
mare msur, controlul), ceea ce schimb radical i preocuprile autoritilor
publice locale. Astfel, din simpli administratori ai unui buget care venea, n cea mai
mare msur, de la Bucureti, primarii i preedinii de consilii judeene vor trebui
s devin, n primul rnd, nite manageri eficieni ai problemelor locale, preocupai


215
n special de impulsionarea dezvoltrii durabile, ca baz a creterii veniturilor
bugetare. Ei vor avea posibilitatea s i stabileasc politici fiscale autonome, care
s-i fixeze multiple obiective de la protejarea anumitor categorii sociale
defavorizate, pn la dezvoltarea serviciilor publice locale.
Una din cele mai mari provocri pentru APL din ara noastr este (i va
fi) de a face fa marilor nevoi de investiii n infrastructur i n servicii comunale
(n condiiile n care, de pild, pentru un ora de peste 100.000 de locuitori este
nevoie, pentru a finaliza astfel de lucrri extrem de urgente, de aproximativ 10-15
bugete).
Din pcate, la nivelul administraiilor locale, nu exist, pn acum, un
program coerent de utilizare a acestui cadru instituionalizat privind dezvoltarea,
local i regional, mpreun cu politici bugetare i fiscale locale adecvate, dei se
constat unele tendine relativ pozitive (Crian 2, 2007, pp.293):
a crescut semnificativ autonomia decizional i financiar a
autoritilor locale (n special pentru oraele reedin de jude);
a crescut nivelul veniturilor proprii pe locuitor (substanial n cazul
marilor orae) i a sczut (uneori dramatic) nivelul sumelor de echilibrare;
autonomia financiar extins a relevat nu numai existena unor
dispariti regionale sau ntre judee, ci i n interiorul acestora, respectiv ntre
oraul de reedin i celelalte localiti din jude;
a nceput, destul de timid, s se dezvolte finanarea unor proiecte de
investiii prin intermediul mprumuturilor bancare clasice;
n ciuda unor intenii pozitive, nu exist condiii propice pentru
extinderea emisiunilor de obligaiuni municipale (din cauza lipsei pieei secundare
de capital i a reglementrilor privind tranzacionarea lor, a interdiciei de a
dispune de conturi bancare i obligativitii de a lucra doar cu trezoreria statului
etc.);
se manifest o instabilitate n ceea ce privete funciile ce trebuie s
le ndeplineasc administraiile locale (implicit, i a cheltuielilor ce trebuiesc
realizate), ce face aproape imposibil planificarea financiar pe termen lung i
chiar mediu;
este nevoie de un nou mod de stabilizare a cotei din impozitul pe
venitul global destinat localitilor, care s mbine criteriul teritorial (locul unde se
afl sediul societilor comerciale) cu criteriul populaiei (numrul de locuitori ai
unei localiti);
se impune o regndire a criteriilor dup care se stabilesc sumele de
echilibrare, care trebuie s fie simple, clare i s limiteze arbitrarul i clientelismul
politic;
se cere ca administraia local s-i coreleze politicile bugetare i
fiscale cu nevoile sale de dezvoltare economic local i cu politica social pe care
dorete s o aplice;
este necesar o dinamizare a utilizrii pieelor financiare i a
creditului bancar n finanarea investiiilor administraiei locale;


216
se impune ca obligatorie efectuarea auditului extern, care s evalueze
nu numai legalitatea actelor administrative, ci, n primul rnd, calitatea politicilor
financiare, bugetare i fiscale;
reelele informatice ale administraiei publice trebuie s cuprind
date standardizate privind bugetele locale etc.
Toate aceste aspecte capt o relevan superioar n msura n care
autoritile vor fi nevoite din varii motive, inclusiv din perspectiva accesrii
fondurilor structurale s apeleze la obinerea de credite (o politic de ndatorare
prudent fiind, n fapt, o soluie relativ normal pentru creterea capacitii de
realizare a investiiilor).
Politica de ndatorare (i limitarea nivelului ei) introduce n discuie i
ideea de credibilitate, dar i de capacitate financiar, a administraiei publice. Altfel
spus, furnizorii de servicii financiare trebuie s tie, n primul rnd, dac
autoritile publice merit s beneficieze de aceste mprumuturi i, n egal msur,
dac pot s le gestioneze astfel nct s le ramburseze n termen util i fr
dificulti.
Apelarea de ctre administraia public la mprumuturi vzut i ca
soluia cea mai probabil pentru avansarea sumelor care vor fi rambursate ulterior
n cadrul accesrii fondurilor structurale - ridic o serie de probleme, printre care
cele mai importante sunt legate de absena unei legislaii corespunztoare i
favorizante, de neclarificarea integral a problemelor patrimoniale ale APL, de
persistena unor mentaliti deficitare n rndul aleilor locali i al funcionarilor
publici, de lipsa unor specialiti n efectuarea unor asemenea operaiuni, de slaba
capacitate de operare a trezoreriei statului i, evident, aa cum remarcam, de lipsa
de credibilitate financiar a autoritilor publice n faa mediului bancar romnesc
(la rndul lui, destul de instabil) etc.
Lipsa de credibilitate financiar a APL este legat, dup cum consider
unii analiti ai fenomenului (Bucea, 2004, pp.117-127), i de abordarea
problemelor dezvoltrii locale n termeni de investiii, nu de proiecte.
O a doua problem este cea a motivrii populaiei, aleilor locali sau
funcionarilor publici, n fond a tuturor actorilor angrenai n acest proces, n
vederea alegerii i susinerii unei asemenea alternative de finanare. Teoretic,
contractarea pe datorie are avantajul c permite autoritilor locale s iniieze i s
deruleze proiectele la momentul potrivit, atunci cnd este nevoie la nivelul
comunitii, i c asigur o mai mare echitate relativ la responsabilitile diverselor
generaii de membri ai comunitii (ealonnd, n timp, costurile investiiei). Nu n
ultimul rnd, apare i problema nivelului maxim posibil de ndatorare pe care poate
s-l gestioneze, n bune condiii, o autoritate a APL, evitndu-se, n acest sens, o
supra-ndatorare (deoarece autoritile APL nu au nc o experien solid n
domeniul datoriilor pe termen lung i nu beneficiaz de sisteme adecvate de
gestionare a datoriei).
Corelat cu gradul de ndatorare, trebuie analizate i care sunt resursele
rmase disponibile dup efectuarea cheltuielilor operaionale, un anumit deficit


217
putnd s conduc la nendeplinirea obligaiilor derivate din plata serviciului
datoriei. n acest context, devine esenial capabilitatea / capacitatea financiar a
APL, respectiv msura n care bugetul poate s-i permit susinerea i derularea
proiectelor de dezvoltare, utiliznd, n acest sens, inclusiv o posibil pia a
creditului local. Cum, din pcate, pentru perioada urmtoare, capacitatea financiar
va fi indisolubil legat de credit, susinem ideea utilitii elaborrii unui sistem de
indicatori care s permit analiza credibilitii financiare a unei autoriti, n baza
creia s poat fi evaluate nivelul i calitatea creditului, ct i efectele, pe termen
scurt i lung, ale acestor demersuri.
Nu vom insista n acest domeniu, ci vom remarca doar ideea c starea
financiar a unei administraii locale poate fi descris n funcie de diferena dintre
necesarul de cheltuieli i resursele disponibile, prin utilizarea a 4 mari grupe de
indicatori (care pot da informaii asupra credibilitii financiare) - capacitatea de a
genera venituri, rigiditatea cheltuielilor, capacitatea de investire i de contractare de
datorii i capacitatea de management financiar.
Toi aceti indicatori calculai i n baza datelor din execuia anual a
bugetului pot conduce la anumite concluzii, inclusiv, la o adic, la demonstrarea
unei stri de insolvabilitate a APL respective.
Indiferent de aceste concluzii, important este ca administraia s fie
pregtit dup cutumele din mediul de afaceri pentru a reaciona la diversele
situaii posibile, n baza unui cadru legislativ adecvat i ferm i a unor proceduri
clare.
De asemenea, merit analizate cteva posibile msuri menite a ntri
credibilitatea financiar a administraiei publice locale (i vehiculate deja n teoria
i practica administrrii bugetelor) - alegerea unor criterii clare i stabile de
acordare a transferurilor de la bugetul de stat ctre consiliile judeene i ctre
celelalte nivele ale APL, precizarea impozitelor la bugetul de stat la care
administraiile locale pot stabili cote adiionale, includerea fondurilor speciale n
bugetele locale, nlturarea golurilor temporare de cas, ntrirea auditului intern i
a controlului financiar, posibilitatea administraiilor locale de a-i deschide conturi
la bncile comerciale etc.
Este clar, ns, c autoritile publice locale trebuie s deprind practica
planificrilor financiare, n strns corelare cu strategiile i programele de
dezvoltare, pentru a ti cu exactitate ct, cnd i pentru ce s aloce banul public (al
crui volum este, aproape ntotdeauna, insuficient fa de nevoi i fa de ateptri).
De altfel, n majoritatea comunitilor, politicile financiare (Lazr, 2000, pp. 225-
231) sunt prevzute n bugete sau alte documente planificative sau n practicile
administrative, evitndu-se ca ele s fie contradictorii, nepotrivite sau incomplete.
Stabilirea unor politici financiare genereaz, ns, i alte beneficii, printre
care creterea credibilitii autoritilor locale n ochii cetenilor, economii de timp
i de energie, pentru manager i pentru consiliu, concentrarea ateniei asupra strii
financiare, acumularea de experien, prevenirea unor situaii financiare
neprevzute, mbuntirea stabilitii fiscale a UAT i continuitatea


218
managementului financiar etc. n plus, se poate apela (Lazr, 2003-2004, pp. 469)
la utilizarea diverselor modele, ca de exemplu cel al elaborrii unor politici de
ndatorare, cuprinznd un set de decizii de aciune care ar trebui luate n acest
domeniu (limitarea mprumuturilor pe termen lung pentru investiii, definirea unei
perioade de plat a obligaiunilor emise, prevederea unei cote minime din veniturile
curente pentru serviciul datoriei publice, limitarea nivelului de ndatorare,
prognozarea evoluiei ndatorrii anuale i evaluarea constant a condiiei
financiare a APL etc.).
Desigur, apelarea la piaa creditului este doar o soluie pentru susinerea
dezvoltrii locale i a accesrii fondurilor structurale. O alt soluie, din ambele
perspective care merit o analiz distinct este cea a parteneriatului de tip
public-privat, un interes deosebit prezentnd asociaiile de dezvoltare inter-
comunitar (vizate expres ca poteniali solicitani de fonduri internaionale).
Misiunea lor este i de a crete capacitatea administrativ a autoritilor publice
locale (aa cum este ea definit n Hotrrea de Guvern privind aprobarea normelor
metodologice de aplicare a Legii cadru a descentralizrii nr. 195 / 2006), a crei
evaluare se realizeaz pe baza unor criterii generale capacitatea de a planifica
strategic, cea de a asigura managementul financiar, al resurselor umane i,
respectiv al proiectelor, ct i concordana actelor emise de APL cu reglementrile
n vigoare.
Ca i n alte cazuri, legiuitorul nu prevede soluii clare n acest sens, lsnd
la latitudinea autoritilor locale i a partenerilor lor sociali gsirea cilor cele
mai adecvate condiiilor concrete.

Concluzii
ntruct de creterea capacitii administrative depinde, cel puin teoretic,
creterea capacitii financiare (i, implicit, dezvoltarea zonal durabil i
implementarea proiectelor de anvergur) apreciem, n mod deosebit, opiunea
guvernanilor de a aloca resurse europene speciale n aceast direcie, prin
adoptarea Programului Operaional Dezvoltarea Capacitii Administrative (a
crui lectur sugereaz, n mare msur, direciile n care ar trebui acionat pentru
reformarea APL).
Dincolo de coninutul acestuia, avem convingerea c, cel puin perioada
actual, aceasta nu se poate realiza - inclusiv n direcia descentralizrii i a
creterii capacitii administrative i financiare a autoritilor publice - dect
bazndu-se pe economia de resurse (E-conomie), un raport optim ntre cheltuieli i
rezultate (E-ficien), luarea n calcul, pe lng analiza cost / beneficii, a nevoilor i
posibilitilor sociale (E-ficacitatea), n fapt prin aplicarea neabtut a principiului
celor 3 E, fundamental pentru operaionalizarea Noului Management Public.

Bibliografie
Alexandru, I., 1999, Administraia public. Teorii, realiti, perspective,
Bucureti, Editura Lumina Lex;


219
Anghel, C., .a., 2000, Tendine actuale pe plan mondial n finanarea
autoritilor publice locale Situaia Romniei, Revista Transilvan de tiine
Administrative, nr. 2 (5);
Bucea, .G., 2004, Evaluarea credibilitii financiare a autoritilor
administraiei publice locale n vederea obinerii creditului municipal, Revista
Administraie i Management Public, nr. 3;
Crian, Gh., 2007, Managementul public n contextual reformei
administraiei, Editura Orizonturi Universitare, Timioara;
Crian, Gh., 2007, Decalogul reformei administraiei publice locale, Editura
Orizonturi Universitare, Timioara;
Lazr, D.T., 2000, Politici de finanare local, Revista Transilvan de tiine
Administrative, nr. 1 (4);
Lazr, D.T., 2003, Economia public, Programul de Masterat n
Administraie Public, organizat de Universitatea Babe-Bolyai i Institutul
Naional de Administraie, Cluj-Napoca;
Lazr D.T., 2003-2004, Managementul financiar, Programul de Masterat
Guvernare modern i dezvoltare local, organizat de Institutul Naional de
Administraie, n colaborare cu Universitatea Babe - Bolyai, Cluj-Napoca;
Stoian, M, Nadia, Carmen, Ene, 2003, General i particular n evaluarea
eficienei n sectorul public, Revista Administraie i Management Public,
nr. 1.


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IMPORTANA IMPLEMENTRII UNOR STANDARDE
NALTE DE GUVERNAN CORPORATIV - DOVEZI
EMPIRICE

Ioana Duca, Rodica Gherghina
Universitatea Titu Maiorescu Bucureti, Facultatea de tiine Economice
ioana.duca@utm.ro, rodicagherghina@yahoo.com

Abstract
Corporate governance represents a widely debated concept in the entire world
given the increasing awareness of promoting the best practices at corporate level. Many
studies have demonstrated that corporate governance is also a crucial issue to restore
confidence in capital markets and for long term economic growth. In most countries
improving corporate governance has become a mainstream concern because weaknesses in
corporate governance endangered the global financial stability.
Keywords: corporate governance standards, financial stability, financial
performance, capital markets, business integrity, business administration, corporate
governance rating

n contextul globalizrii problema integritii afacerilor dar i a pieelor de
capital reprezint o dimensiune cheie. n ultimii ani s-au nregistrat cteva fraude
majore, n special n domeniul financiar-contabil, afectnd companii din Statele
Unite i din Europa i antrennd falimente rsuntoare. Acestea au pus sub semnul
ntrebrii fundamentele sistemelor de supraveghere ale pieelor de capital i au
declanat totodat o criz de ncredere n sistemul corporativ. Cazurile Enron
(2001), MCI Worldcom (2002), Tyco, Vivendi, Pets.com (2000), One.tel (2001),
Sunbeam (2001), Webvan (2001), Adelphia (2002) sau Parmalat (2003), au produs
material pentru nenumrate dezbateri pe tema administrrii firmelor n mediile de
afaceri i politice internaionale, la nivelul instituiilor de reglementare a pieelor,
organismelor financiare supranaionale, n pres i desigur n comunitile
academice. A devenit evident faptul c o bun administrare/conducere a
companiilor, adic o bun guvernan corporativ constituie un element cheie
pentru funcionarea pieelor de capital, mbuntirea eficienei economice i
stabilirea unui climat de investiii atractiv. ntruct slbiciunile n sistemele de
administrare a companiilor amenin stabilitatea sistemului financiar internaional,
mbuntirea practicilor de guvernan corporativ a devenit n majoritatea rilor
o prioritate i o preocupare constant. James D. Wolfensohn, fost preedinte al
Bncii Mondiale afirma dup criza asiatic: guvernana corporativ este mai
important pentru creterea economic la nivel mondial dect politicile statelor
(Wolfensohn, J. D., 1999, p. 38).


221
Guvernana corporativ nu este o noiune care s se preteze unei simple
definiii. Ea acoper o arie larg de domenii, ncepnd de la economie i
administrarea afacerilor, pn la drept i contabilitate. ntr-o viziune larg,
conceptul de guvernan corporativ se refer la instituiile, regulile i bunele
practici care guverneaz relaiile dintre manageri pe de o parte i acionari pe de
alt parte.
Primele tratri ale guvernanei corporative le putem identifica la A. Bearle
i G. Means, care puneau pentru prima dat n mod explicit problema separrii
proprietii de control n marile companii americane (Berle, A., Means, G., 1932).
Aceasta se referea la o anumit incertitudine fa de modul n care acionarii
primesc o remuneraie corespunztoare (dividende) investiiei realizate, care este
administrat de ctre manageri. Acetia din urm pot fi tentai s-i urmreasc
propriile interese n dauna celor ale acionarilor. Dup P. Charreaux i G.
Desbrires (Desbrires, P, Charreaux, G., 1998, p. 5), ipoteza tradiional a crerii
valorii n firm presupune c toi deintorii factorilor de producie implicai sunt
remunerai, cu excepia acionarilor, la costul de oportunitate (presupus egal cu
preul stabilit pe o pia concurenial). Dat fiind c acionarii sunt singurii
creanieri reziduali ai firmei, rolul managerilor este de a apra ct mai bine
interesele acestora. Problema care apare este legat de modul n care acionarii se
pot asigura c managerii administreaz corect i transparent firma, maximizndu-i
valoarea. Aceast abordare a fost dezvoltat de M. Jensen i W. Meckling (Jensen,
M., Meckling, W., 1976, p. 305-360) n teoria contractual a firmei (teoria ageniei
- agency theory sau principle-agent theory). Aceasta se refer la relaia ntre
investitor/acionar i manager/administrator i la problemele care apar, extinzndu-
se ns apoi la toat gama de relaii existente ntre cei implicai direct sau indirect
n activitatea unei companii, ducnd conceptul din sfera ngust a
microeconomicului n cea larg a macroeconomicului. Teoria ageniei postuleaz
faptul c o firm este locul de desfurare al unui proces complex, n care
conflictele dintre indivizi (acionari i manageri, n principal, dar nu numai) pot fi
rezolvate prin intermediul unei reele de relaii contractuale de tip agenie. Ea
analizeaz astfel relaiile contractuale ntre toi actorii unei firme: manageri,
acionari, creditori, salariai, furnizori. Aceste relaii dau natere la conflicte de
interese care trebuie ns armonizate pentru a atinge obiectivul principal al
gestiunii financiare: maximizarea valorii ntreprinderii. Dei asemntoare unei
relaii de mandat, relaia de agenie nu presupune efectiv semnarea vreunui
contract. Aceast relaie de tip agent-principal apare atunci cnd o persoan sau o
firm (principal) ncredineaz altcuiva, parial, administrarea intereselor sale
(agent). ntr-o firm situaia este ilustrat cnd un acionar (principalul) i
ncredineaz managerului (agentul) administrarea firmei pe care o deine, ntr-o
anume proporie. Teoria ageniei are sens doar n condiiile unei informaii
imperfecte i asimetrice ntre pri (adic agentul are o cunoatere superioar fa
de principal a sarcinii pe care trebuie s o ndeplineasc).


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Problema ageniei poate mbrca ns diverse forme, n funcie de tipul de
structur a acionariatului. n firmele n care exist un acionariat dispersat (de
exemplu, SUA i Marea Britanie) (Cercetri recente referitoare la concentrarea puterii
de vot au evideniat c mai mult de jumtate din companiile industriale listate la NYSE i
NASDAQ nu au un acionar care s dein un pachet mai mare de 5% din totalul aciunilor,
ceea ce nseamn risc sporit de control al managementului asupra acionarilor. Pe de alt
parte, n Austria, Belgia, Germania i Italia, mai mult de jumtate dintre societile
industriale listate au un acionar care deine mai mult de 50% din aciuni, deci se poate
vorbi de control asupra firmei din partea acestuia. In Marea Britanie jumtate dintre
companiile listate au un acionar care deine un pachet mai mare de 9,9%, ceea ce nseamn
risc potenial de control prin coaliie - European Association of Securities Dealers -
Corporate Governance Principles and Recommendations, May 2000, p. 7) intervine
problema clasic a conflictului ntre manageri i toi acionarii, tratat iniial de A.
Bearle i G. Means i apoi analizat pe larg de E. Fama&M. Jensen (Fama, E.,
Jensen, M., 1983, p. 301-325), precum i de S. Grossman&O. Hart (Grossman, S.,
Hart, O., 1986, p. 691-719). Dac sunt nemulumii de management i/sau de
performanele firmei, acionarii i vnd participaiile, determinnd scderea
cursului acestora i semnaliznd necesitatea schimbrii strategiei i administrrii
firmei (Hirschman, A., 1970). Pe de alt parte, n rile cu acionariat concentrat
(rile Europei continentale, Japonia, Canada etc), acionarii majoritari controleaz
managerii (de multe ori selectai pentru loialitatea lor fa de acionarul majoritar)
i domin acionarii minoritari, pentru a obine controlul asupra beneficiilor.
Conflictul de agenie mbrac n acest caz forma celui ntre interesele deintorilor
de pachete majoritare i cele ale acionarilor minoritari, punnd problema
armonizrii lor (Becht, M., 1997). De asemenea pot aprea coaliii ntre acionarul
majoritar i management, care pot duna intereselor acionarilor minoritari. n acest
context, o bun guvernan corporativ are ca scop principal s minimizeze
problemele de agenie, indiferent de forma lor.
Meritul de a fi elaborat primul Cod de Conducere Corporativ (1992) cu
19 recomandri, i revine lui Sir Adrian Cadbury, preedintele companiei Cadbury,
materialul su (Report and Code of Best Practice) stnd la baza Codului Bursei
Londoneze.(Codul Cadbury a fost urmat de Raportul Greenbury (1995), raportul Hampel
(1997) i n final de Codul Combinat Combined Code (1998), care reprezint astzi o
parte important a cerinelor de listare la London Stock Exchange. n Frana, un rol similar
l are Raportul Vinot (emis n 1995, modificat in 1999). n Olanda, Codul de Guvernan
Corporativ al Amsterdam Stock Exchange are la baz Raportul Peters (1997). n prezent,
la nivel european au fost elaborate peste 40 de Coduri Naionale de Guvernan
Corporativ. Majoritatea Codurilor elaborate dup 2003 conin prevederi chiar mai
riguroase dect principiile OECD.) Sir Cadbury consider c, n sens larg o bun
guvernan corporativ nseamn un echilibru ntre scopurile economice ale
companiei i cele sociale, i pe ct posibil alinierea intereselor indivizilor,
corporaiilor i societii n ansamblu (Cadbury, A., 2003). Codul Cadbury
stabilea pentru prima oar regulile de baz ale administrrii unei companii, pentru a
se obine creterea eficienei, concomitent cu un comportament nediscriminatoriu


223
fa de acionari. n timp, aproape toate companiile transnaionale i-au definit
propriile coduri de bune practici, devenind din ce n ce mai transparente fa de
acionari, n bun parte datorit creterii activismului acestora, dar i pentru c,
fiind listate la burs, erau interesate s aib o imagine bun fa de furnizorii de
fonduri.
Aceste principii s-au rafinat n momentul n care instituii cu vocaie
internaional, precum OECD i Banca Mondial au intervenit n acest proces. n
urma crizei financiare din Asia, cele dou instituii au iniiat un dialog comun n
domeniul administrrii corporaiilor i au organizat la nivel regional mese rotunde,
n strns parteneriat cu reprezentani ai politicii interne, organismelor de
reglementare i participanilor la pia.
n anul 1999 a fost elaborat prima ediie a Principiilor OECD privind
administrarea corporaiilor, care sunt astzi recunoscute ca unul dintre cei 12
piloni de baz ai stabilitii financiare internaionale, aa cum au fost definii de
Forumul de Stabilitate Financiar. In 2004 a aprut varianta revizuit a acestor
principii.
Ele au fost adoptate, n diferite forme, de ctre Organizaia Internaional a
Comisiilor de Valori Mobiliare (IOSCO Internaional Organisation of Securities
Commissions - IOSCO), de autoriti ale pieelor de capital, precum i de
organisme ale sectorului privat, ca de exemplu Reeaua Internaional pentru
Guvernan Corporativ (International Corporate Governance Network - ICGN) i
Consiliul Mondial pentru Guvernan Corporativ (World Council for Corporate
Governance).
Principiile OCDE au servit ca punct de referin i pentru realizarea unor
coduri naionale de guvernan corporativ. Ele se concentreaz n primul rnd
asupra societilor tranzacionate public, dar abordeaz i probleme specifice
societilor cu acionariat mare, dar care nu sunt listate. Aceste principii se refer
la:
drepturile acionarilor i protejarea acestora;
tratamentul echitabil al tuturor acionarilor, inclusiv al celor minoritari i
strini;
rolul i drepturile stakeholders;
transparena informaiilor i diseminarea lor prompt;
responsabilitile Consiliului de Administraie i ale conducerii executive.
Principiile au fost enunate extrem de general, lsndu-se la latitudinea
rilor posibilitatea de a le aplica i de a acorda o importan mai mic sau mai
mare unora dintre aspecte, n funcie de specificul culturii corporatiste, structura
proprietii i caracteristicile sistemului juridic. Cadrul de desfurare al
guvernanei corporative trebuie ns s promoveze piee transparente i eficiente, s
fie compatibil cu legislaia n vigoare i s articuleze clar diviziunea
responsabilitilor ntre autoritile de supervizare, reglementare i execuie
(OECD, 2004). Dei este precizat c nu se dorete impunerea unui model unic, ns


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tendina pe termen lung este de avansare ctre standarde globale, ca punct de
referin universal conform cu ateptrile tipice ale investitorilor din ntreaga lume.
n ultimii ani s-au dezvoltat o serie de centre de cercetare, afiliate unor
universiti de prestigiu i orientate preponderent pe acest subiect, ntre care
amintim: Yale Center for Corporate Governance and Performance, Centre for
International Corporate Governance (Nottingham Business School), Center for
Corporate and Commercial Law (Cambridge University), Centre for Corporate
Governance Research (University of Birmingham), Corporate Governance
Initiative (Harvard), Institute for Corporate Governance (Indiana University,
Kelley School of Business), Institute for Excellence in Corporate Governance
(University of Texas), Institute for International Corporate Governance and
Accountability (George Washington University Law School), Netherlands Institute
for Corporate Governance (University of Amsterdam).
De asemenea, n multe ri dezvoltate, dar i n Europa Central i de Est,
exist Institute de Guvernan Corporativ ce funcioneaz sub patronajul
instituiilor bursiere i care, pe lng numeroasele studii, statistici i cercetri pe
care le realizeaz anual, desfoar training-uri i cursuri de formare i specializare
pentru manageri i pentru toi cei interesai, organizeaz testri i verificri n
vederea certificrii cunotinelor standardizate de guvernan corporativ, sprijin
companiile listate n elaborarea propriilor coduri de etic i bune practici etc.
Societile de consultan, centrele de cercetare i ageniile de rating au
dezvoltat, ncepnd cu anul 2001, o serie de sisteme de msurare a nivelului de
guvernan corporativ la nivelul unei companii, al unei piee i chiar la nivelul
unei ri, prin acordarea unor calificative/scoruri. Cel mai cunoscut rating de acest
fel este cel calculat de agenia Standard&Poors (care ia n considerare 12 criterii
compozite, cu o scal de la 1-10), dar putem aminti aici i scorul GMI (Governance
Metrics International, scal de la 1-10, cu 600 de variabile, grupate n 8 categorii)
precum i scorul CGQ (Corporate Governance Quotient), calculat de International
Shareholder Services.
nmulirea preocuprilor de cercetare la nivel mondial pe tema guvernanei
corporative este perfect explicabil, dat fiind importana acesteia, att la nivel
microeconomic, ct i macroeconomic i nevoia de a rafina n permanen codurile
de bune practici i de a gsi soluii viabile de implementare a acestora. Printre cele
mai importante beneficii ale implementrii unor standarde nalte de administrare a
companiilor se numr:
utilizarea eficient a resurselor, att la nivelul companiilor ct i la nivelul
economiilor naionale;
scderea costului capitalului pentru firme;
creterea ncrederii investitorilor datorit diminurii sensibile a atitudinii
discreionare a managerilor
reducerea nivelului corupiei.


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La polul opus, o slab guvernan corporativ distorsioneaz alocarea
eficient a capitalului n economie, frneaz investiiile strine i reduce ncrederea
deintorilor de capitaluri.
Importana guvernanei corporative pentru dezvoltarea pieelor de capital
este incontestabil. Majoritatea studiilor analizate demonstreaz c mbuntirea
guvernanei corporative se impune mai ales n cazul pieelor n formare, unde
trebuie ncurajate investiiile strine, dar i cele autohtone. O bun guvernan
corporativ este o premis a integritii i stabilitii sistemelor financiare, burselor
i companiilor, reducnd costul dezastrelor (European Corporate Governance
Conference Report, 2004, p. 66).
Folosind un eantion de 859 de companii mari, provenind din 27 de ri, A.
Durnev i E. H. Kim, au artat c firmele provenind din ri cu o slab protecie
legislativ au standarde de guvernan sub-optimale (Durnev. A, Kim. E.H., 2003).
Calitatea guvernanei este ameliorat n rile cu o puternic protecie legislativ a
acionarilor. O concluzie asemntoare gsim la R. La Porta et al (La Porta. R,
Lopez-de-Silanes. F, Shleifer. A, Vishny. R., 2002, p. 1147-1170).
Pe aceeai linie, un alt studiu arat c, n timpul crizei asiatice, rile cu un
nivel sczut de guvernan corporativ n special norme legale referitoare la
protecia acionarilor minoritari - au nregistrat perioade mai ndelungate de declin
al pieei i al cursurilor de schimb (Johnson, S., Boone, P., Breach A., 2000, p.
141-186).
Companiile care au standarde nalte de administrare au performane
superioare fa de celelalte. Astfel, L. D. Brown i M. Caylor demonstreaz c
societile cu o bun guvernan corporativ, msurat prin coeficieni de tipul
CGQ, au performane financiare cu 18,7% pn la 23,8% mai mari dect cele cu o
slab guvernan corporativ, n funcie de tipul de pia pe care sunt cotate
(Brown, L. D., Caylor, M., 2004).
B. Black, la rndul su a examinat raportul ntre nivelul standardelor de
administrare i valoarea de pia a firmei, pe un eantion de 21 de companii ruseti,
folosind ratinguri dezvoltate de banca Brunswick UBS Warburg. El a artat c
practicile de guvernan afecteaz din ce n ce mai mult valoarea unei firme
(Black., B., 2001). Intr-un studiu mai recent, B. Black et al au artat c nivelul
guvernanei corporative reprezint un factor important de influen a valorii de
pia a societilor sud-coreene cotate la burs, eantionul analizat numrnd 526
companii. n acest scop, ei au construit un indice/scor bazat pe ase criterii
(drepturile acionarilor, Consiliul de administraie, procesul de audit, directorii
independeni, transparena informaiei i structura proprietii), identificnd o
puternic corelaie pozitiv ntre valorile acestui indice i valoarea de pia a
firmelor respective (Black, B., Jang, H., Kim, W., 2003).
C. E. Campos et al au evaluat 188 de companii funcionnd pe ase piee
emergente, pentru a testa, pe baza a 15 criterii, existena unei legturi ntre
practicile de guvernan corporativ i valoarea firmei (Campos. C. E., Newell. R.
E., Wilson G., 2002, p.15-18). Ei au artat c o bun guvernan este recompensat


226
cu o capitalizare bursier ridicat. De asemenea, studiul a evideniat c investitorii
sunt din ce n ce mai ncreztori ntr-o companie care investete n drepturile
acionarilor, n informarea corect i prompt, n independena Consiliului de
administraie, n care exist o delimitare ntre funcia de preedinte al Consiliului
de Administraie i cea de prim director executiv - CEO (chief executive officer) i
n care politica de remunerare a directorilor executivi este transparent.
Calculnd scorul de guvernan corporativ pe un eantion de firme
germane (cuprinznd variabile cum ar fi cele referitoare la drepturile acionarilor
minoritari, funcionarea comitetului de audit, transparena i activitatea i
compoziia Consiliului de administraie), W. Drobetz et al au artat c exist o
relaie pozitiv ntre acest scor i valoarea firmei (Drobetz. W., Schillhofer A.,
Zimmermann H., 2003).
M. Gruszczynski a examinat raportul ntre nivelul guvernanei corporative
i performana financiar a companiilor poloneze (Gruszczynski, M., 2006).
Studiul su a indicat faptul c aceasta este, ntr-o anumit msur, corelat cu
performana lor financiar. S-a evideniat, de asemenea, o relaie semnificativ
ntre practicile de guvernan corporativ, rentabilitatea exploatrii i gradul de
ndatorare, n sensul c societile cu rate de rentabilitate a exploatrii ridicate i
nivele inferioare de ndatorare au, de regul, practici solide de administrare
corporativ. Pe de alt parte ns, majoritatea indicatorilor financiari nu sunt
corelai cu nivelul guvernanei corporative. n consecin, a concluzionat M.
Gruszczynski, estimarea guvernanei ntreprinderii este o variabil compus, care
nu poate fi aproximat doar prin variabile financiare.
Un studiu al ABN/AMRO a artat c firmele braziliene cu cel mai bun
rating de guvernan corporativ au avut n 2004 un PER cu 20% mai mare dect
cele cu cel mai slab scor de guvernan corporativ; firmele cu rating peste medie
au nregistrat rate de rentabilitate financiar cu 45% mai mari dect cele cu rating
sub medie (Erbiste, B., 2005). O alt cercetare, realizat de Deutsche Bank,
cuprinznd firmele ce intr n structura indicelui S&P500 a indicat c, ntr-un
interval de 2 ani, acele companii cu standarde de guvernan corporativ ridicate
sau n mbuntire au obinut rezultate mai bune cu aproximativ 19% dect cele cu
nivele slabe sau n scdere (Grandmont, R., Grant, G., Silva, F., 2004).
H. Ashbaugh et al a ajuns la concluzia c scorul de guvernan corporativ
este invers proporional cu numrul acionarilor care dein pachete de aciuni mai
mari de 5% n cadrul firmei respective (concentrarea acionariatului) i cu puterea
deinut de CEO n cadrul Consiliului de Administraie ; de asemenea scorul este
direct proporional cu gradul de protecie a acionarilor, transparena financiar i
independena Consiliului de Administraie (Ashbaugh H., Collins D.W., Lafond R.,
2005).
Rezumnd, este evident c firmele, mai ales cele listate, nu pot ignora
presiunea din partea acionarilor i a forelor pieei de a-i mbunti practicile de
administrare corporativ. Din ce n ce mai mult, investitorii se ndreapt spre
companii unde se aplic standarde nalte de guvernan, n scopul de a obine cele


227
mai bune fructificri ale investiiilor fcute. Aceste companii prezint un avantaj
concurenial, atrgnd capital i reducnd riscurile financiare pentru investitori i,
n consecin, costul capitalului.
Astfel, majoritatea investitorilor sunt gata s plteasc o prim pentru
companiile cu niveluri ridicate de guvernan. Ratingul de Guvernan Corporativ
al companiei respective rmne n continuare cel mai important criteriu de decizie
al investitorilor instituionali, n comparaie cu performana financiar, politica de
dividend, potenialul de cretere i altele, fiind evitate efectiv companiile cu o slab
practic a conducerii corporative. O bun guvernan corporativ are aadar ca
principal obiectiv trimiterea de semnale coerente pieelor financiare i
investitorilor.
Un studiu realizat de ctre firma de consultan Mc Kinsey &Co, n
colaborare cu Global Corporate Governance Forum, bazat pe rspunsurile a 200
de investitori instituionali (bnci, societi de asigurri, fonduri de pensii, societi
de investiii financiare, fonduri mutuale, fonduri cu capital de risc) din 31 de ri, a
artat c majoritatea covritoare sunt dispui s plteasc prime substaniale
pentru aciunile companiilor care au un standard nalt de guvernan corporativ:
12-14% n medie pentru titlurile companiilor din SUA i Europa Occidental, 20-
25% n cazul investiiilor din Asia i America Latin, peste 30% pentru Europa de
Est i Africa (Global Investor Opinion Survey: Key Findings, 2002). Surplusul pe
care acionarii sunt dispui s-l plteasc este cel mai mare pentru economiile
emergente din sud-estul Europei (30%), acolo unde se consider c, dei s-au fcut
progrese semnificative, mai trebuie fcute eforturi, iar pieele au potenial. Mai
mult, aproape 90% dintre investitorii instituionali sunt preocupai de onestitatea,
transparena i acurateea informaiilor financiar-contabile, pronunndu-se pentru
standarde contabile i de raportare financiar uniforme i pentru ameliorarea
drepturilor acionarilor. Ca un argument suplimentar, un alt studiu realizat n anul
2000 evideniaz faptul c 61% dintre investitorii instituionali americani i peste
50% dintre cei europeni au hotrt s nu mai investeasc/ s reduc sensibil
investiiile n companiile cu o slab guvernan corporativ (Russel Reynolds
Associates, 2000).

Concluzii
Prin urmare, firmele, mai ales cele listate, nu pot ignora presiunea din
partea acionarilor i a forelor pieei de a-i mbunti practicile de administrare
corporativ. Din ce n ce mai mult, investitorii solicit companii unde se aplic
standarde nalte de guvernan, n scopul de a obine cele mai bune fructificri ale
investiiilor fcute. Aceste companii prezint un avantaj concurenial, atrgnd
capital i reducnd riscurile financiare pentru investitori i, n consecin, costul
capitalului.
Rezultatele acestor studii sunt, credem noi, un stimul esenial pentru
promovarea intens a aplicrii principiilor de guvernan corporativ n Romnia,


228
n condiiile integrrii rii noastre n UE i a obiectivului declarat pe care-l are
piaa de capital romneasc consolidat de a deveni cea mai important din zon.
Pentru ndeplinirea acestui obiectiv trebuie atrase fondurile marilor
investitori instituionali, care, cu siguran vor ocoli companiile romneti, dac
acestea nu-i mbuntesc practicile de administrare. n condiiile n care Polonia
i Ungaria au realizat progrese semnificative n acest sens, eforturile n plan
naional trebuie sensibil amplificate. ns, dei beneficiile unor standarde nalte de
guvernan corporativ sunt aproape unanim recunoscute i la noi n ar, iar
eforturile legislative i instituionale din ultimii ani au fost considerabile,
implementarea este nc deficitar.
Un exemplu concret privind beneficiile reformei guvernanei corporative
ntr-o companie este dat de OCDE, referitor la privatizarea Bncii Comerciale
Romne, a crei valoare contabil (book-value) a crescut de la 1 miliard de Euro la
6 miliarde de Euro, n mai puin de 3 ani, dup ce banca i-a aliniat practicile de
administrare la nivel european, sub ndrumarea International Finance Corporation
IFC (OECD, 2006, p. 2). BCR este considerat acum un model de guvernan
corporativ pentru toate instituiile financiare din centrul i estul Europei.

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230
SMEs ROMANIAN DEVELOPING TRENDS IN THE
CONTEXT OF GLOBALIZATION AND EUROPEAN
INTEGRATION

Cornel Somean*, Alexandra Rou**
Vasile Goldis West University Arad, Romania
* cornel_somesan@yahoo.com, ** mjj_kingdom@yahoo.com

Abstract
In this paper we present a vision which should contribute to the implementation of
a permanent cooperation in-out network, having SMEs as base pieces. The main goal of the
actual SMEs registers a deviated course from the elementary daily existence (sales
priorities), standing their major efforts in order to minimize, as much as possible,
innovating periods. At this level, the role of TIC is obvious as well as their concurrent
stake transposed in real SMEs long term competitive advantages. TIC role which can be
find at the 3C level (creativity, consolidation of innovation, competitively), in all the
economics industrial sectors but also in the immaterial domain, facilitate the creation of
new economical entities through networking in order to thrive the market. In these
conditions, the effects of globalization combined with networking profile drive us to new
SMEs organizing models as well as to the adaptation of new entrepreneurial attitude,
directly related with current SMEs specificity. Certainly, all these operational changes,
with contemporaneous tint, require an adequate and specific tools-box, our paper trying to
outline some problems more or less complex which the chosen theme brings forward.
Keywords: cooperation, competitive advantage, innovating periods, network, TIC

Introduction
Nowadays more major factors detain high importance in way to lead SMEs
through consolidation at different typologies networks level. For many times,
SMEs must stands in front of constraints as well as similar opportunities.
Practically, the network associations permit costs decreasing, better
understanding or market evolution, sharing the consultancy costs, buying
information, as well as cooperating in way to touch the richness of
contemporariness market. The increasing importance of ISO normative entrains the
information and controlling need which can be submitted to partition.
In the current globalization and opetitiveness context, some SMEs appyed
into practice real globalized strategies, sometimes by introducing into differnt
conglomerations such as networks, those one beeing, in fact, glbal SMEs. Starting
from the point of numerous specialized works in this ecnomical field, it is state that
the effects of globalization combined with those of neworking phenomenon, lend
the SMEs in the direction of applying for new oganize ways as well as the adoption


231
of some behaviour in order to remove, as much as it will be possible, the old
ecnomical traditional conception.
Such SMEs involve serious economical scale, with powerful elements
determined at the level of the net profit. In these conditions, the big entities
dimension appear as a natural characteristic, which is associate with the globalize
phenomenon. This perspective is confirmed through the plenty of works which are
putting into evidence the effect of organizational dimensions or the international
entity behavior. So, as the dimension is bigger, so those exports (Calof, 1993) will
be more profitable. Same aspect is placed at the imports and ISDs level. These
relations are so stronger that practically all the internationalization theories are
based on the entity dimension. On the other hand, Perrat (Perrat, 1990) state that
adapting to market globalization cant be always compatible with the SMEs shape
or profile.
This cyclical relation between space and dimension seem to offer a
favorable orientation towards works problematic regarding SMEs globalization
process. As a result, the majority of the current studies place the local medium in
center of them analyze, as it stand even the glocalization (Johannisson, 1994) or
internationalizing medium (Rouquette, 1993) concepts. The general idea of this
research direction consist in the fact that the SMEs performances depend on the
local resources quality and availability and it offer an active role to the proximity
factor (Fuguet, 1992).

Material and methods
Through an empirical research based on a well documented process we
observed that more the SMEs are internationalized, more these ones have the
tendency to externalize a big share of activities, generally, at the local level. This
tendency is confirmed through Johannisson B. study, which showed that the
entities placed in the districts are more focalized through local and global strategies
than the firms with comparable stature but which arent localized at the level of
those districts.
In these conditions, the developing of the cooperation accords at the local
scale represent sometimes the pertinent solution for the SMEs, in front of the
economic globalization (Fernandez et Noel, 1994), as the innovative local
networks which permit to the SMEs to benefit from a relations package which to
facilitate the information acces and to the innovation worldwide level (Foucarde,
1993).
However, even in spite of the particular areas (industrial district, localized
industrial system, etc.), exist authors (Michun, 1994) which observe that the
exporters SMEs have a powerful local base, which can be defined under a form of
a territory-effect, so that it exist practically a territory-effect if the SMEs strategies
find and create outlets in the construction of a limited functional space from the
geographical point of view and obvious more restricted than their market space.


232
The SMEs economical reality, plentiful in diversity, show that an important
number from those are directly engaged in the steps of an ascending
internationalization of heir activities, sometimes till the touching of the final
globalize period, the global SMEs being defined, mainly, through their functional
internationalized (Torres, 1994). If we analyze carefully the previous theoretical
aspects, then the existence of global SMEs could be paradoxical according as it
resist to the implicit concurrence between stature and space. However, this paradox
has the worth to raise numerous questions simple theoretic, respectively:
- how could the globalize phenomenon be integrated in the SMEs theory knowing
that this one are based implicitly on the local ground?
- the SMEs traditional conception is compatible with the new strategic applications
with the globalization occasion?
Whereof, the object of our analyze is to point out the consequences of the
globalize strategy at the current SMEs level regarding the administration system
specificity, the network-entities marking a net evolution at the world-wide level.
The visualized solution for this context is surprised at TIC implementation level, in
the economical mixture supported by the specifically structure of the current
SMEs.
However, considering their weak resources, isnt at all surprising the fact
that, in the conditions of present globalization, SMEs are focused towards
cooperation strategies and especially over the insertion into a network structure,
situations in which the relational universe permit the fair SMEs appreciation.
Thats why the networking process and the globalization seem to be often
connected at the SMEs level.

Results and discussion
In our steps we found that as the entities are confronting with a
geographical dispersion, as the errors caused by some incorrect decisions become
more important. So, when a decision-maker act at the distance, his pertinent
decisions will be lower than the conditions when the decisions must be applied in
the proximity of the command center. From this level start the idea that it is
obvious the distance influence towards the decision-makers efficiency and
competence, so that the distance can decrease and even annulled the competence.
In consequence, as the physical distance are higher and the communication
more difficult, as the delegation of tasks become bigger. In these conditions, when
SMEs decide the creation of a commercial entities or one responsible for the
foreign production, the decentralization level increase and the SMEs
internationalization, even at a lower level, is capable to favorites decentralization.
Like this, the network concept seem to correspond to the last
interdependence stade, finding market easier at the level of applying and
implementation of a decisional space which is totally under partition, situation
which can be found however in opposition with the SMEs traditional conception,


233
defined through an unique decisional space, represented by the person which detain
the property.
In case of a network, it become more difficult to admit that the role exercit
by the leader will be always equally preponderant in the measure that the last one
arent than a link of a superior space under partition from the functional point of
view.
As a result, the network isnt functional than in the measure that it exist a
convention between paticipants which should assure the coherence of the
organizational ensemble. In these conditions, the entreprenors lose a part of their
decision power in the ensemble benefit.
Generally speaking, the centralization level is affected by the entitie
internationalization degree, case in which the organization become a key element
for the international performance (Monnoyer-Longe, 1990) and the activities
internalization runs in the favour of the network emergence, situation in which the
specialization of the tasks in order to be accomplished become more powerful.
So, the increasing internationalization of the entietie activities involve a net
increasing of the tasks specialization level, at the same time, inside SMEs (through
new services creation and higher qualified personal) as well as outside them
(through externalization of a certain number of activities which will be accesible
outside the network developing). Again, this specialization level can be placed in
contradiction with the SMEs concept.
On the basis of the anterior affirmations, we can consider SMEs from the
perspective of a single whole, at the level where all the functions are integrated or
interconnected and at the level where the leader control all the aspects leading
more functions, at a part of them even through direct participation. On the whole,
all the situtions already presented can be appreciate from tha point of view of a
permanent opposed axis towards the entitie low intenationalized, whose tasks
specialization is inexistent or embryonal in the direction of the global entitie, case
in which the specialization is more and even higher developed and implement.
Without denying the ipothesis pertinence of the SMEs specifity, we cant
realtivize by no means those role, as well at the level of others reaserch areas for
the scientific administration, it cant exist gross specific determinations which do
not comport, under no circumstance, a scientific decoding and then a
implementation at metodological level.
In consequence, taking in consideration the assemby of the evoked
elements, in case of the globalize and networking strategies, we can observe that
these entities seem to broke the eel defind by the SMEs concept, networks as well
as globalization raising organizational needs, generating numerous structural
effects on the axis organizational effect-stature. This stands, taking to the extreme,
can provoke of some radical transformation at SMEs level, beeing in the existential
situation of some deform SMEs as well form the theoretic and practic point of
view.


234

These politics must promote, as a result, them incorporation through a
general support accorded to the industries of the entities in question, beeing a vital
ingredient for the extended tasks in order to asist SMEs to modernize themselves,
so that tsene ones can play a higher and more stable role at the current global
networks.
Globalization effects combined with the networking ones, lead SMEs at
the applying of specifical organizing ways and the adoption of some behaviors
which are considerably moving away from those traditional conception, the
concept of their deform, it happen just if SMEs approached to their networking
global form, idea which can be easier extended to other aspects of an entity
dimensions.

Conclusions
In conclusion, we stand that, logically, globalization deform the SMEs
concept because of the fact that the global SMEs arent the clasical SMEs, beeing a
real paradox, gradualy becoming a simply reject element of the old SMEs model-
eel. However, concerning the networking effects, in the equal measure, the
interdependence decrease the SMEs specificity.
The implementation of a SME network as well as making it functional is
many times real complicated because of the technic, financial, relational needs, all
of these based on trust and moral conduct. So, we can state that at the present many
of the SMEs don not detain the same level of interest regarding the engagement, at
an established moment or term, in a perspective relation, having thier own interest


235
level or a so named biorhythm. Starting from this point, we considered this SMEs
as flexible SMEs. However, we note that the competitiveness pole are facilitators
factors, especially from the technologies, R&D and innovation perspective. At the
same time, if these entities are included in bigger organizational groups which are
registered substantial loss, these bigger actors can disturb smaller SMEs evolution
and even break up their equilibre, finalizating even with the disappearance for the
entire creating network. In the follow picture we reproduce this mechanism.

Starting from the above picture, we consider important to make the follow
remarks, respectively:
- when the n value is max (maximal) or practically isnt determined (n max ),
the place/activities of a disolved SME at the network level will be take over, in
time, by the network remaining SMEs, according with the redefining and
relocation priciple, taking in consideration just their high flexibility
- when the n value is min (minimal), in this casewe could meet the disspearence of
the entrined SMEs at the network level, with two distinct consequences,
respectively:
the network is maintaining even after the SME disappereance, bit it
could appear some important/insignifiant economical increase/decrease
the network stagnate from the evolutive perspective or even disappear
as result of the SME loss, the last one beeing in fact the pulse center of
the network developping driving.


236
Thinking like this, we observe that the networks are a real answer as
against FIR (flexibility-innovation-reaction) process. To these characteristics a
huge role detain, obviously, the informatical supports with those help
administrating the in-out networks complexity. At the same time, in the case that
every partner play a key-role at the network level, this inter-entities organization
oppen a new thinking level regarding the international competitiveness, becoming
a new current globalized pillar, respectively the sinergical coagulate essence. So,
the networking current promblems can be summarized, mostly, to the existence of
particular specificities of the economical-financiar actors cooperation, which to be
at the same time integrated in a regulated process at the appartenence group level.
In these conditions, it become relevant the fact that the location still remain
important for the success of a present business although at the globalized networks
level the location process record a decresing trend from the importance and
actuality point of view, at the present the actors could place their flag everywhere,
accentuating like this the economical accessibility and at the same time the
networking thinking.
In these conditions, the analyze of the new strategical practices (networks)
impact towards SMEs as well as the new tendencies of the current medium
(globalization), become easier to be unravel and making evident these opposed
tendencies, in a big measure, at the clasical SME conception, needing specifical
and adequate analyze instruments as well as new exceeding levers of the current
barriers raised by the actual e-economics, namely TIC.

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Small Business Management, October 1993;
Fernandez, G. Et Noel, A., 1994, PME, mondialisation et stratgies,
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transnationaux, pag. 25-43, dans les Cahiers de lERFI nr. 1;
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linternational: une ncessite pour les PME, in Commerce international et
conomies rgionales, sous la direction de Cati M. et Djondang P., Editions
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237
Karmel S. M., Bryon J., 2002, A Comparison of Small and Medium Sized
Enterprises in Europe and in the USA, London, Routledge;
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Management, Vol. 5, No. 3, September, 2001, p. 231-241;
Michun S., 1994, Phnomnes de proximit et petite entreprise, actes de
la 39e Confrence Mondiale de lICSB, Strasbourg, pag. 227-235, 27-29 juin;
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Stratgies internationales des PME sous la direction de Lo et autres, Editions
Economica, pag. 263;
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statistique, communication au colloque TETRA sur le thme La PME, objet de
recherch pertinent?, Lyon, 30-31 mai;
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Somean C., Schebesch B.K., 2007, The Impact of Economic
Globalization and of the European Integration on Romanian Small and Medium
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Torres, O., 1994, Territoire, PME globales et reseaux transnationaux,
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(CIMRE), Ajaccio, 23-24 mai.


238
ROLUL INFORMAIEI CONTABILE N EVALUAREA
RISCULUI LA CREDITARE PRIN ANALIZA
INDICATORILOR DE PERFORMAN

Florina Rdua Danciu, Dumitru Cotle
Universitatea de Vest din Timioara, Bv. Vasile Prvan, 4, Timioara
Tel: 0256-592111, Fax: 0256-201458, http://www.uvt.ro

Abstract
The most important objective of the lending activity, in case of any bank,
represents the disbursement of credits with a minimum of risk and maximum of
profitability. In order to achieve this objective, the bank has to analyse very well the credit
applications: the risk exposure, as well as quantification the level of risk assumed. In order
to achieve this objective, the bank has to analyse very well the credit applications: the risk
exposure, as well as quantification the level of risk assumed.
In the risk evaluation of the client, the credit analyst has to take into consideration
the following elements that can put in doubt the payment capacity of the client:
-The profit (or loss) from the last years if the business of the client has the trend
of less profit every year or more loss every year can also lead to a possible problem in the
payment capacity for the future installments;
-The growth of the exposure on one client as a client is willing to take more
credits from a bank, his debt ratio after the disbursement of the credit will grow, and it will
also grow the risk of payment capacity problems;
-The management a management will always look up for the problems that may
interfere in the business and comes with real solutions in order to avoid problems.
The above enumerated elements are the proof that the analyze of the loan officer
has to be done from a quantitative and qualitative point of view. The quantitative point of
view is evaluated through the accounting papers delivered by the client, from which will be
identified the economical ratios and the payment capacity of the client. The qualitative
point of view is more difficult to be evaluated. Here we have to chase the willingness of the
client to pay the future instalments, the real investment plan (the real destination of the
credit), the possible risks of the business.
The two case studies presented are distinguishing the important role of the credit
analyst in the evaluation of the risk of the client.
Keywords: accounting information, financial structure, performance indicators,
creditation risks

I. Introducere
Obiectivul principal al activitii de creditare, n cazul oricrei bnci, l
reprezint acordarea de credite n condiiile de reducere la maximum a expunerii la
riscuri i asigurarea profitabilitii corespunztoare a riscului asumat. Pentru


239
realizarea acestui obiectiv, banca trebuie s analizeze n mod critic solicitrile de
credit, expunerea la risc i cuantificarea nivelului de risc asumat.
Riscul care apare n momentul n care un client de credit, sau o
contrapartid, nu va putea sau nu dorete s i respecte obligaiile contractuale,
rezultnd un efect advers asupra profiturilor bncii i asupra capitalului constituie
riscul de credit client. Riscul de credit client trebuie evaluat n comparaie cu
beneficiile pe care banca se ateapt s le obin din acordarea creditelor.
Beneficiile directe reprezint dobnzile i comisioanele ncasate la creditul acordat.
Beneficiile indirecte constau n iniierea sau meninerea unei relaii cu clientul, care
poate oferi bncii depozite mai mari sau poate cere o varietate mai mare de servicii.
Analiza financiar se bazeaz pe informaiile contabile i financiare
furnizate de client bilanul i raportul de gestiune, contul de profit i pierdere,
balana de verificare, situaia fluxului de numerar (cashflow). Prin aceast analiz
financiar, banca urmrete s identifice i s cuantifice riscul performanei
clientului, riscul de lichiditate i riscul legat de structura capitalului i finanare.
Riscul performanei clientului se refer la posibilitatea ca acesta s nu aib
o performan corespunztoare, s nu genereze profituri acceptabile, care s-i
asigure capacitatea proprie de finanare, i, n consecin, genereaz risc n
activitatea de creditare a clientului.

II. Consideraii privind rolul informaiilor contabile n activitatea de creditare
Informaiile contabile concise, complete, clare, precise i relevante din
cadrul rapoartelor i situaiilor financiare sunt de o importan deosebit pentru
creditori i finanatori, asigurnd baza pentru :
sigurana i fundamentarea deciziilor de creditare ;
analiza de risc ;
decizia asupra felului de credit care poate fi oferit ntreprinderii;
evaluarea garaniei pentru asigurarea creditului;
evaluarea i decizia asupra condiiilor pentru acordarea unui credit, incluznd
printre altele :
perioada de creditare;
garanii i formule de garantare;
date pentru raportrile periodice privind conturile i alte date financiare;
date pentru prezentrile conducerii n Consiliul de Administraie.
Utilizarea eficient a informaiilor financiar-contabile este fundamental
pentru gestionarea cu succes a unui proces de creditare. Procesul trebuie s fie
continuu. Analiza i evaluarea performanei ntreprinderii nu se termin odat cu
acordarea creditului. Bncile trebuie s monitorizeze n permanen clientul, avnd
n vedere natura foarte schimbtoare a mediului general al afacerilor. Exist o
necesitate crescnd pentru furnizarea regulat de informaii financiare de ctre
clienii de afaceri pe toat perioada unui credit.


240
n mod uzual, bancherii includ n termenii i condiiile de creditare din
acordurile de mprumut prevederi privind:
furnizarea periodic de situaii generale contabile;
indici zilnici de control privind funcionarea firmei;
furnizarea periodic a conturilor de cheltuieli i conducere care evideniaz:
planificarea afacerilor, finanarea i realizarea planurilor i programelor;
garania pentru acoperirea creditului n caz de nerambursare a creditului.
Urmrirea i evaluarea performanei firmei din rapoartele i situaiile
financiare este de foarte mare importan pentru meninerea controlului asupra
creditului. Bncile pot astfel s se asigure c:
condiiile de creditare sunt ndeplinite continuu;
indicatorii principali i verificrile sunt urmrite i aplicate;
deteriorarea condiiilor firmei poate fi evideniat, discutat cu aceasta i
rezolvat corespunztor;
semnalele de avertizare pot fi obinute la timp, semnale referitoare la problemele
ntreprinderii i lichidarea potenial.
Urmrirea permanent i controlul creditelor acordate trebuie s asigure o legtur
pe termen lung cu clienii de afaceri. Banca nu trebuie s evite comentariile
continue, critice, constructive, cu privire la realizrile i situaiile clienilor.
Furnizarea de idei i iniiative pentru ntrirea poziiei clienilor este un principal
atu n formarea unei relaii de afaceri.
III. Analiza indicatorilor de performan la creditul client
Observaie. n continuare, n acest articol, n parantez vor fi menionate
simbolurile conturilor contabile, conform cu Planul de conturi.
Analiza indicatorilor de performan pornete de la situaiile financiar-
contabile tradiionale ale clientului (bilanul i contul de profit i pierderi) pentru
evaluarea profitabilitii activitii clientului. n fiecare banc exist niveluri
orientative, considerate optime, pentru indicatorii de performan ai clienilor.
Chiar dac n urma analizei se constat c activitatea clientului se
ncadreaz n nivelurile stabilite de banc, analistul nu trebuie s scape din vedere
unele elemente. n primul rnd bilanul, din care se extrag multe din datele
necesare calculrii indicatorilor i este imaginea la un moment dat a activitii
clientului. ncheiat o sptmn mai devreme sau mai trziu, el poate reflecta o
situaie diferit, iar indicatorii calculai pe baza datelor bilaniere pot fi diferii. n
al doilea rnd, n analiza indicatorilor de performan, chiar dac acetia se situeaz
n cadrul nivelurilor considerate de banc optime, este important s se analizeze
evoluia lor. Aceasta, pentru c dac n ultimii ani evoluia lor a fost descendent,
chiar dac n prezent sunt buni, este foarte probabil ca ntr-un viitor foarte apropiat,
situaia financiar a firmei s se deterioreze urmnd tendina evoluiei anterioare i
banca s aib probleme cu un credit care la prima vedere s fi fost apreciat n mod
just ca fiind bun.
La analiza performanei unui agent economic, analitii i-au pus ntrebarea
ce indicator s utilizeze, indicator care s permit comparaii ntre companii,


241
indiferent de obiectul lor de activitate. Doar profitul n sine (brut sau net) nu era
suficient pentru a putea stabili dac performana unei companii sau alteia este bun
sau nu.
Problema se pune astfel. Orice firm are iniial la dispoziie un capital
(surs), pe care l investete n procurarea spaiului (212), mijloacelor fixe (213,
214), materiilor prime (301), materialelor (302), forei de munc (mijloacelor n
general), necesare pentru desfurarea obiectului de activitate propus, indiferent
care este acesta. Prin urmare, profitul obinut de compania respectiv este relevant
dac este comparat cu capitalul utilizat pentru obinerea lui. De aici s-a desprins
ideea c indicatorul primar al performanei unei companii l reprezint
rentabilitatea capitalului utilizat.
Rentabilitatea capitalului utilizat se calculeaz dup formula:

(Profit/Capital utilizat) 100 (1)

n calculul rentabilitii, profitul care se ia n considerare este profitul din
exploatare, considerat msura performanei unei ntreprinderi, indiferent de natura
capitalui (propriu sau mprumutat) i de activitile ocazionale (reflectate de
profitul/pierderea din activitile excepionale). n literatura de specialitate, acest
profit este cunoscut ca profit nainte de dobnd i impozite (profit before interest
and taxation) sau excedent brut din exploatare.
Pentru determinarea capitalului utilizat de o companie pe parcursul unei
perioade de gestiune pentru obinerea profitului, se iau n calcul capitalul social
(101), fondurile proprii (106) i creditele pe termen mediu i lung (162). Unii
analiti consider c n capitalul utilizat ar trebui inclus i soldul mediu al
creditelor pe termen scurt (519), pe principiul c acest sold mediu este la dispoziia
clientului pe toat perioada de gestiune i a fost utilizat pentru obinerea profitului.
Din acest motiv, aceti analiti consider c n capitalul utilizat ar trebui, de fapt,
incluse orice fonduri pe care banca consider c firma le-a avut la dispoziie toat
perioada analizat.
Evoluia acestui indicator trebuie s fie ascendent, s reflecte o
mbuntire a performanelor companiei, singura premis a unei dezvoltri solide
a acesteia.
Numai rentabilitatea capitalului utilizat nu este suficient pentru a avea o
imagine de ansamblu asupra companiei analizate. Ce se ntmpl dac
rentabilitatea scade de la un an la altul? Cum poate banca identifica problemele
clientului i, astfel, riscurile la care este supus n cazul n care acord creditul?
Sau, chiar dac indicatorul este n cretere fa de perioada anterioar, nu trebuie
uitat c profitul din exploatare i capitalul utilizat, indicatori care au fost luai n
calcul, sunt determinai la o anumit dat i deci rentabilitatea astfel calculat este
imaginea firmei dintr-un anumit moment.
Analistul trebuie s aib la dispoziie o posibilitate de analizare n amnunt
a performanei clientului.


242
Aceast posibilitate a fost oferit de economistul american Du Pont, care a
elaborat o piramid de analiz, pornind de la rentabilitatea capitalului analizat.
Piramida structureaz indicatorii pe trei niveluri, pe nivelul doi situndu-se
indicatorii secundari, care sunt descompunerea indicatorului primar, iar pe nivelul
trei se gsesc indicatorii teriari, reprezentnd descompunerea indicatorilor de pe
nivelul doi.
Marja profitului reflect profitabilitatea vnzrilor i se calculeaz dup
formula:

(Profit/Cifra de afaceri) 100 (2)

Marja profitului trebuie s aib o evoluie ascendent. n caz contrar,
evoluia indicatorului reflect probleme n vnzarea produselor, care pot fi generate
de: costuri prea mari, venituri prea mici, cheltuieli de funcionare prea mari, etc.
Pentru a identifica unde anume sunt problemele, marja profitului se poate
defalca n marja profitului din producie i marja profitului brut.
Marja profitului din producie ia n calcul profitul determinat prin scderea din
volumul vnzrilor a costurilor directe, raportat la cifra de afaceri. n situaia n
care aceast marj este n scdere, nseamn c firma a scpat de sub control
costurile directe cu materiile prime, fora de munc direct etc. Scderea marjei
profitului din producie poate fi determinat i de un grad avansat de uzur a
utilajelor ori de o tehnologie veche de fabricaie care consum resursele. Toate
aceste aspecte trebuie verificate de analistul de credit prin vizite la client i discuii
cu acesta.
Marja profitului brut se calculeaz prin raportul procentual dintre profitul brut
din exploatare i cifra de afaceri. Scderea acestui indicator reflect probleme cu
cheltuielile de funcionare, poate salariile indirecte prea mari sau poate cheltuielile
mari cu amortizarea generate de achiziii de mijloace fixe relativ de curnd. Dup
cum s-a menionat, toate aceste probleme trebuie verificate la faa locului, i n
discuii cu clienii.
Eficiena (rotaia) activelor reflect capacitatea de a genera vnzri
utiliznd capitalul, iar formula de calcul este:

Cifra de afaceri/Capitalul utilizat (3)

Pentru a analiza acest indicator este relevant, ca i n cazul celorlali
indicatori, de observat evoluia sa n timp. Creterea eficienei activelor este factor
determinant n creterea rentabilitii companiei. Cu ct este mai mare cifra de
afaceri generat de capitalul utilizat, cu att crete i profitabilitatea companiei.
Pentru a analiza factorii care determin evoluia acestui indicator trebuie s
ne gndim la egalitatea bilanier: total active = total pasive, adic:

Active fixe + Active circulante = Pasive curente + Capital utilizat


243
sau:
Capital utilizat = Active fixe + Active circulante Pasive curent

Aceast ecuaie ofer posibilitatea de a analiza ce anume influeneaz cel
mai mult sau n sens negativ evoluia eficienei activelor. Astfel, indicatorul se
poate descompune pe cel de-al treielea nivel al piramidei n doi indicatori:
Eficiena utilizrii activelor fixe, calculat ca raport ntre cifra de afaceri
i total active fixe. Dac n prima etap a analizei financiare, cea a ciclului
capitalului circulant, s-au semnalat probleme la perioada de producie, evoluia
indicatorului de eficien a utilizrii activelor fixe poate oferi un rspuns la
ntrebrile ridicate atunci. Dac eficiena activelor fixe este n scdere, nseamn c
acestea sunt din ce n ce mai puin productive, fapt ce ne ndreptete s
considerm c perioada de producie propriu-zis crete din cauza uzurii mari a
mijloacelor fixe.
Dac analistul dorete s identifice care dintre mijloacele fixe are cel mai
mic randament, poate continua analiza, raportnd cifra de afaceri la fiecare grup
de mijloace fixe i chiar la fiecare mijloc fix n parte.
Eficiena utilizrii activelor circulante se calculeaz raportnd cifra de
afaceri la total active circulante. Indicatorul reflect contribuia vitezei de
rotaie a activelor circulante la creterea cifrei de afaceri. Dac n prima
etap de analiz financiar s-au sesizat creteri ale perioadelor de stocare
sau ale perioadei de ncasare ale clienilor, prin defalcarea eficienei
activelor circulante pe tipuri de active circulante, vom avea:
- eficiena utilizrii stocurilor (cifra de afaceri/stocuri), care poate
fi defalcat mai departe pe tipuri de stocuri materii prime,
producie neterminat i produse finite;
- rotaia debitorilor (cifra de afaceri/debitori) etc.
Observm c aceti ultimi indicatori reprezint inversul (sau aproape
inversul) perioadelor de stocare i a debitorilor. Astfel, se poate stabili o corelaie,
o cheie de control n analiz. Orice cretere a unei perioade de stocare sau a
perioadei debitorilor este reflectat de o scdere a eficienei stocurilor, respectiv
debitorilor.
Eficiena utilizrii pasivelor curente reflect contribuia pasivelor curente la cifra
de afaceri. Spre deosebire de ceilali indicatori de eficien, interpretarea evoluiei
acestuia este puin diferit. Eficiena pasivelor curente se traduce, practic, prin
viteza lor de rotaie. innd cont de faptul c pasivele curente sunt principala surs
de finanare a ciclului capitalului circulant, obiectivul este de a avea o rotaie ct
mai mic a lor, n special a creditorilor (dup cum obiectivul n prima etap a
analizei financiare l reprezenta creterea perioadei creditorilor).


244
IV. Studiu de caz
A. Credit acordat

INFORMATII FINACIARE
Bilantul - consolidat pe ABC SRL & DEF SRL
Moneda: EURO, cursul de schimb:1 Euro=3,5982 RON
ACTIVE
31.03.2005 28.02.2006
Bani in casa si in banca 18.847 6.248
Clienti 53.229 53.070
Furnizori in avans 551
Creante de recuperat de la stat
Alte creante
Creante 53.229 53.621
Marfa 25.365 23.562
Materii prime 53.781 77.024
Productie in curs de executie
Produse finite
Stoc 79.146 100.586
Total active curente 151.222 160.455
Cladiri 75.000 115.000
Autoturisme 86.500 73.500
Echipamente 62.200 52.870
Alte active fixe
Active fixe 223.700 241.370
TOTAL ACTIVE 374.922 401.825
DATORII SI CAPITAL PROPRIU
31.03.2005 28.02.2006
Furnizori 53.101 65.724
Furnizori nerecuperabili
Datorii la stat 12.098 5.410
Avansuri catre clienti
Credite la BANCI 18.500 31.053
Credite la alte banci
Leasinguri 25.876 13.916
Jeep Grand Cherokee
2004 - ABC SL
6.285 6.949
Citroen C3 2003 - ABC
SRL
2.548 2.998
Renault Scenic 2002 -
ABC SRL
6.244 0


245
Fiat Ducato 2003 - ABC
SRL
5.292 3.969
Peugeot 307 - DEF SRL 5.507
Alte datorii pe termen scurt
Datorii pe termen scurt 109.575 116.103
Total datorii pe termen
scurt
109.575 116.103
Credite la BANCI - termen lung 2.963
Credite la alte banci - termen lung
Jeep Grand Cherokee
2004 - ABC SRL
17.641 11.243
Citroen C3 2003 - ABC SRL 2.773
Fiat Ducato 2003 - ABC SRL 3.528
alte datorii pe termen lung
Total datorii pe termen
lung
26.905 11.243
Total datorii 136.480 127.346
Capital propriu 238.442 274.479
TOTAL DATORII SI
CAPITAL PROPRIU
374.922 401.825

Cash flow - ul lunar
Moneda: EURO, cursul de schimb: 3,5982 RON
31.03.2005
ABC DEF Total
Incasari lunare 46.088 11.285 57.373
Costul produselor incasate 28.287 4.821 33.108
Adaosul % 50% 134% 73%
Adaosul 17.801 6.464 24.265
Salarii 3.182 2.138 5.320
Servicii efectuate de terti 961 757 1.718
Chirii 0 0
Utilitati 671 185 856
Transport 1.503 122 1.625
Taxe la stat 4.042 2.489 6.531
Alte cheltuieli 2.077 368 2.445
Total cheltuieli operationale 12.436 6.059 18.495
Profitul operational 5.365 405 5.770
Rate la leasing-uri 1.553 1.553
Rate la credite la BANCI 1.517 1.517


246
Rate la leasing-ul operational 524 524
Fonduri disponibile aferente
afacerii
1.771 405 2.176
Venituri din afara afacerii 0
Cheltuieli familiale 0
Fonduri disponibile 1.771 405 2.176
28.02.2006
ABC DEF Total
Incasari lunare 43.272 15.451 58.723
Costul produselor incasate 26.546 4.738 31.284
Adaosul % 63% 226% 88%
Adaosul 16.726 10.713 27.439
Salarii 3.686 3.709 7.395
Servicii efectuate de terti 1.046 601 1.647
Chirii 0
Utilitati 880 306 1.186
Transport 1.304 608 1.912
Taxe la stat 5.391 2.543 7.934
Alte cheltuieli 1.039 862 1.901
Profitul operational 3.380 2.084 5.464
Rate la leasing-uri 1.186 1.186
Rate la credite la BANCI 0
Rate la leasing-ul operational 524 524
Fonduri disponibile aferente 1.670 2.084 3.754
Fonduri disponibile 1.670 2.084 3.754

Comentarii: Bilanul i fluxul de numerar lunar prezentate mai sus, reprezint o
analiz consolidat a 2 societi comercile care sunt raportate ca i grup. A fost
raportat ca grup de firme, deoarece au aceai asociai i exist o interdependen
comercial ntre ele, adic dac una dintre ele va avea probleme financiare i
cealalt va suferi n acelai fel.
Conform criteriilor pentru evaluarea performanei financiare a unei
societi comerciale, analiza prezentat mai sus este exigibil pentru acordarea unui
credit. Cele 2 societi comerciale au capacitate de plat pentru creditul solicitat.


247
B. Credit respins

Bilantul GHI SRL
Moneda: RON
ACTIVE
31.12.2007
Bani in casa si in banca 7.080
Clienti 2.025.407
Furnizori in avans 263.072
Alte creante
Creante 2.288.479
Marfa 2.138.917
Materii prime
Produse finite
Stoc 2.138.917
Total active curente 4.434.476
Cladiri 1.700.000
Autoturisme 51.188
Echipamente
Alte active fixe
Active fixe 1.751.188
TOTAL ACTIVE 6.185.664
31.12.2007
Furnizori 3.418.276
Datorii la stat 160.918
Avansuri catre clienti 77.699
Credite la BANCI
Credite la alte banci 1.247.798
Leasinguri 117.516
Datorii pe termen scurt 5.022.207
Total datorii pe termen scurt 5.022.207
Credite la BANCI - termen lung
Leasinguri
Alte datorii pe termen lung
Total datorii pe termen lung 0


248
Total datorii 5.022.207
Capital propriu 1.163.457
TOTAL DATORII SI CAPITAL
PROPRIU
6.185.664
Cash flow - ul lunar
Moneda: RON
31.12.2007
Servicii Comer Total
Incasari lunare 18.134 757.188 775.322
Costul produselor incasate 670.078 670.078
Adaosul % 13,00%
Adaosul 18.134 87.110 105.245
Salarii 14.267 14.267
Servicii efectuate de terti 6.380 6.380
Chirii 10.084 10.084
Utilitati 5.617 5.617
Transport 11.171 11.171
Taxe la stat 12.590 12.590
Alte cheltuieli 20.072 20.072
Total cheltuieli operationale 0 80.182 80.182
Profitul operational 18.134 6.928 25.062
Rate la leasing-uri 0
Rate la credite la BANCI 32.224 32.224
Rate la leasing-ul operational 0
Fonduri disponibile aferente afacerii -7.162
Fonduri disponibile -7.162

Comentarii: Conform criteriilor pentru evaluarea performanei financiare
a unei societi comerciale, analiza prezentat mai sus nu este exigibil pentru
acordarea unui credit. Societatea comercial nu are capacitatea de a rambursa
creditul solicitat.
Managementul nu a tiut s i gestioneze resursele, creditele n derulare au
rate mai mari dect disponibilul societii, acest lucru a dus i la un grad de
ndatorare foarte mare. O alt cauz a prezentei situaii financiare a societii poate
s fi fost generat i de cheltuielile operaionale ridicate, care cu ajutorul unui
management bun, ar fi putut fi diminuate i maximizat profitul.
V. Concluzii
Evaluarea riscului de credit client trebuie s aib n vedere analiza
obligatorie a urmtorilor factori, poteniale cauze a nerespectrii unor obligaii
contractuale privind planul de rambursare:


249
1. Profiturile (pierderile) din anii precedeni. Atunci cnd o firm prezint timp de
civa ani profituri n scdere rapid sau pierderi n cretere rapid, analistul trebuie
s identifice viitoarele probleme de sovabilitate cu care s-ar putea confrunta
clientul.
2. Metoda de finanare a expansiunii. Cu ct un client face mai mult apel la
ndatorare ca mijloc de finanare, cu att mai mare este riscul apariiei unor
dificulti financiare dac activitatea de exploatare a clientului intr ntr-o perioad
mai dificil. La fel de important este i s se determine dac activele fixe sunt
finanate prin ndatorare pe termen lung sau pe termen scurt.
3. Competena managementului. Un management competent urmrete n
permanen poteniale dificulti financiare i i modific metodele de gestiune
pentru a minimiza efectele unor probleme cu impact pe termen scurt. Capacitatea
managementului trebuie apreciat ca parte a evalurii potenialului de rambursare a
creditului.
Cele dou studii de caz evideniaz rolul analistului de credit n
identificarea i evaluarea riscului la acordarea creditului client prin propunerea de
acordare a creditului pentru cazul A i respingerea cererii de acordare a creditului
n cazul B.

Bibliografie
Arens A. A., Loebbecke J. K., 2003, Auditul O abordare integrat,
Editura Arc, Bucureti;
Berea A., Stoica E., 2003, Creditul bancar coordonate actuale i
perspective, Editura Expert, Bucureti;
Bessis J., 1999, Risk management in banking, Wiley;
Dedu V., 2003, Gestiune i audit bancar, Editura Economic, Bucureti;
Greuning H. V., Bratanovic S. B., 2004, Analiza i managementul riscului bancar,
Editura IRECSON, Bucureti;
Mihai I. (coodonator) .a., 1999, Analiza economico-financiar, Editura
MIRTON, Timioara;;
Niu I., 2000, Managementul riscului bancar, Editura Expert, Bucureti;
Roxin L., 1997, Gestiunea riscurilor bancare, Editura Didactic i Pedagogic,
Bucureti;
Barton T. L., Shenkir W. G., Walk P. L., 2002, Making Enterprise Risk
Management Pay Off: How Leading Companies Implement Risk Management,
Financial Times Prentice Hall, February 08;
*** Audit financiar 2006 Standarde- Codul Edic, 2007, Editura Irecson,
Bucureti.


250
IMPORTANA INFORMAIEI CONTABILE N
EVALUAREA RISCULUI LA CREDITARE PRIN
ANALIZA LICHIDITII I A STRUCTURII
CAPITALULUI

Florina Rdua Danciu, Dumitru Cotle
Universitatea de Vest din Timioara, Bv. Vasile Prvan, 4, Timioara
Tel: 0256-592111, Fax: 0256-201458, http://www.uvt.ro

Abstract
The financial analysis is based on the accounting information given by the client:
the balance-sheet (including the profit and loss account), the monthly balance, the monthly
cash-flow. Through this analysis, the bank is willing to identify and quantize the risk of the
client. In the risk evaluation of the client, in this paper, we will take into consideration the
following elements that can put in doubt the payment capacity of the client:
- The liquidity situation if a client has a small liquidity ratio it can lead to a
possible problem in the payment capacity for the future instalments;
- The structure of assets is the one that asures a balance between the risk of the
business and the estimated level of rentability, and can sustain the payment capacity of the
client;
- The type of activity of the client some activities are more risky than others: for
example a high tech company that depends on one product is more risky than a company
that produces consumption goods.
The efficient usage of the financial information is essential for a successful lending
process. The process has to be continuous; in this matter we mean that the analysis and the
evaluation of the business do not finish once with the disbursement of the credit. The banks
have to monitor the clients once every 6 months the latest when the balance sheet is done
and signed by the Ministry of Finance. They also have to check the guarantees are still
valid in case the credit will be in arrears and then written off.
The two case studies presented are distinguishing the important role of the credit
analyst in the evaluation of the risk of the client.
Keywords: accounting information, liquidity, the structure of assets, creditation
risk

I. Introducere
n evaluarea situaiei financiare i a garaniei clientului, banca se bazeaz
pe informaii externe, n principal de la client. Banca trebuie s cerceteze ce sum
este necesar, n ce scop, ce garanii ofer, ce posibiliti de rambursare are clientul
etc.
Banca poate contacta alte bnci pentru a afla ce experiene au avut la
rndul lor cu clientul respectiv i poate consulta baza de date cu clienii care nu i-


251
au achitat creditele. Banca poate afla dac plile au fost efectuate la scaden, dac
soldurile disponibilitilor i depozitelor au fost mari, dac au existat ntrzieri, ct
de mari au fost acestea etc.
n evaluarea cererii de credit, analistul trebuie s analizeze clientul i n
contextul economiei locale (pentru creditele n sume mai mici) sau naionale i
chiar internaionale (pentru creditele n sume mari i foarte mari). Muli dintre
agenii economici sunt vulnerabili la fluctuaiile activitii economice, determinate
de diveri factori sezonieri. Spre exemplu comercianii de autoturisme, productorii
de maini agricole, ngrminte i alte produse pentru agricultur, fermierii,
firmele de construcii . a. au o pia a produselor i serviciilor fluctuant, pia pe
care cererea este foarte mare n anumite perioade ale anului i aproape inexistent
n altele. Aceast situaie nu poate justifica o decizie a bncii de a nu credita astfel
de activiti. Dimpotriv, este important ca banca s cunoasc vulnerabilitatea
unora dintre clieni la asfel de modificri ciclice i s structureze creditele acordate
acestora asfel nct aceste fluctuaii ale condiiilor economice s fie luate n
considerare. Analistul trebuie s evalueze prognozele de dezvoltare ale clientului,
s le compare cu perspectiva sectorului de activitate n care acesta se ncadreaz i
s le accepte numai n situaia n care diferenele constatate sunt justificate.
II. Sursele de informaii utilizate n derularea analizei la creditare
Dintre sursele de informaii pe care le au bncile la dispoziie, vom sublinia
importana informaiilor contabile obinute din:
situaiile financiar contabile ale clientului (bilanul, contul de profit i pierdere,
situaia fluxului de numerar);
planurile financiare i nefinanciare ale clientului;
raportul auditorilor/cenzorilor.
Dintre rapoartele i situaiile financiare, surs a informaiilor contabile
utilizate n analizele financiare realizate de bnci, amintim :
Situaia pierderilor i profiturilor;
Situaia de bilan;
Situaia resurselor i destinaia fondurilor i situaiilor fluxurilor de numerar;
Situaiile valorilor adaugate;
Situaiile de angajare a forei de munc.
Administrarea riscului de credit client ncepe de la ofierii de credit.
Mulumit analizei detaliate fcute de acetia, de nivelul adecvat de garantare i de
practicile de creditare conservatoare, riscul de credit client se reduce chiar de la
nceputul ciclului de creditare, de la primirea i procesarea cererii de credit.
Deciziile cu privire la credite trebuie s se bazeze pe analiza documentelor aduse
de client, pe evaluarea complet i prudenial a situaiei economico-financiare a
clientului, pe analiza i evaluarea impactului provocat de utilizarea creditului
asupra activitii debitorului, inclusiv pe evaluarea garaniilor. Cheia nivelului
calitativ nalt al analizei financiare este formarea intensiv a ofierilor de credit i
analiza riguroas a fluxului de numerar i a bilanului contabil. Cerinele cu privire
la garanii trebuie definite ca parte integrant a deciziei de credit i creditul nu


252
poate fi acordat integral dect dac au fost parcuri paii de nregistrare a garaniei
cerute. Cerine suplimentare, cum ar fi componena comitetelor de credit, i
aderarea la regulile cu privire la nivelurile de aprobare a creditului, creeaz
mecanisme eficiente pentru administrarea riscurilor de credit client pe parcursul
acordrii de credite i pentru reducerea riscului de fraud.
III. Analiza structurii capitalului i a gradului de ndatorare
Pn n prezent, analiza financiar s-a concentrat asupra performanei
clientului, a profitabilitii sale, indiferent de structura sau sursa capitalului pe care
acesta l utilizeaz.
Practica a dovedit c ntre dou firme cu o rentabilitate identic, cu acelai profit
generat de aceeai sum de capital utilizat, pot exista diferene. Din experien, s-a
ajuns la concluzia c firmele cu un capital mprumutat mai mare sunt supuse la
riscuri mai mari.
Din acest motiv, banca analizeaz cu atenie gradul de ndatorare al
clienilor, grad pe care l calculeaz dup formula:

Capital mprumutat/Capital propriu (1)

Dup prerea noastr, este de preferat ca acest indicator s fie calculat ca
multiplu, pentru a vedea cte uniti de capital mprumutat utilizeaz compania la
fiecare unitate de capital propriu.
Noiunea de capital propriu este clar oricrui analist. Ea include capitalul
social, fondurile constituite din profitul obinut i, n general, toate rezervele
constituite de-a lungul activitii clientului.
Capitalul mprumutat a ridicat discuii ntre specialiti. Dar, pentru
relevana indicatorilor pentru banc, considerm c exist, practic, dou variante de
calcul.
n prima variant, n capitalul mprumutat se iau n considerare creditele
bancare i toate sursele de finanare externe. Rezult astfel gradul de ndatorare
financiar, cu urmtoarea formul de calcul:

Total datorii/Capital propriu (2)

n cea de-a doua variant, n capitalul mprumutat se vor include numai
acele datorii financiare purttoare de dobnd. Rezult astfel gradul de ndatorare
financiar, cu urmtoarea formul:

Datorii financiare/Capital propriu (3)

Considerm c este mai relevant a exprima aceti indicatori ca multiplu,
dar exist i posibiliatea de exprimare procentual a indicatorilor.
Indiferent de varianta aleas, banca va dori ca gradul de ndatorare s fie
ct mai redus, existnd aici un conflict de interese cu clientul. Pentru banc, cu ct


253
mai mare este gradul de ndatorare, cu att mai mare este riscul ca firma s nu-i
mai poat rambursa la un moment dat datoria. De asemenea, pentru banc, un grad
mare de ndatorare poate nsemna nu n mod necesar prea mult capital mprumutat,
ci i prea puin capital propriu, cu toate riscurile care decurg de aici. Banca dorete
s vad implicarea acionarului n activitatea firmei sale, s se asigure c acionarul
este la fel de interesat ca i banca de o performan ct mai bun a firmei sale, fiind
i banii si implicai.
Acionarul, i deci firma, este interesat s obin un capital mprumutat ct
mai mare, pentru ca efortul su investiional s fie ct mai mic, iar n caz de
nereuit, pierderile sale s fie ct mai mici (innd cont de faptul c rspunderea sa
n caz de faliment, este limitat la capitalul subscris de el). Acionarul are, de
asemenea, prerea, de cele mai multe ori justificat, c fiecare unitate de capital
mprumutat va aduce capitalului su mai mult profit. Aceast prere este valabil,
dar n anumite condiii.
IV. Analiza lichiditii
Lichiditatea este foarte important pentru client i pentru banc. Dup cum
s-a artat n analiza capitalului circulant, dac firma trebuie s-i plteasc
furnizorii mai repede, dect i ncaseaz debitorii, vor aprea probleme de
lichiditate, probleme care pot conduce la declararea incapacitii de plat i
falimentarea firmei, chiar n situaia n care aceasta este profitabil.
Studiul lichiditii are drept scop aprecierea capacitii unui client de a face
fa datoriilor sale pe termen scurt, prin transformarea continu i progresiv a
activelor sale circulante.
Calculul lichiditii generale se face dup formula:

Active circulante/Pasive curente (4)

Indicatorul se poate exprima fie ca multiplu, fie procentual. Pentru
acurateea sa, este de recomandat ca din activele circulante s se deduc stocurile
nevalorificabile i clienii inceri. n pasivele curente trebuie incluse toate datoriile
care au scaden n anul de analiz.
Indicatorul este considerat bun dac este cel puin unitar.
O alt msur a lichiditii este testul acid (lichiditatea imediat). Formula
sa de calcul este similar cu cea a lichiditii generale, singura diferen fiind c din
activele circulante se vor deduce, pe lng acele elemente care nu pot fi
transformate n lichiditi, i stocurile, motivul fiind c ntr-o situaie limit, cnd
firma dorete s mobilizeze rapid toate sursele sale de lichiditate, stocurile sunt cel
mai dificil de transformat n lichiditi.
Aadar, lichiditatea imediat se calculeaz dup formula:

Active circulante Stocuri/ Pasive curente (5)


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Indicatorii sunt foarte folositori i analiza evoluiei lor n timp poate oferi o
imagine destul de apropiat de realitate n ceea ce privete capacitatea companiei
de a-i onora datoriile pe termen scurt. Dar nu trebuie uitat faptul c indicatorii se
calculeaz pe baza unor informaii la o anumit dat din an (31 decembrie).
Banca are la dispoziie un instrument mai puternic pentru analiza
lichiditii. Aceasta este situaia fluxului de numerar (cashflow).
Situaia fluxului de numerar arat evoluia ncasrilor i plilor care au ca
rezultat variaia soldului de lichiditi de la o perioad la alta.
Situaiile financiare tradiionale evideniaz profiturile sau pierderile
(performana companiei msurat n contul de profit i pierdere), pe lng activele
nete i mijloacele de finanare a lor, dar nu arat nimic din fluxurile de intrare i
ieire a fondurilor, cu toate c fluxul de numerar este vital pentru supravieuirea
companiei i pentru prosperitatea ei.
Situaia fluxului de numerar ofer informaii vitale n legtur cu modul n
care se modific n timp poziia financiar a companiei, cu modul n care se
finaneaz compania i modul n care i aloc fondurile pe care le mobilizez.
Sursele pentru elaborarea acestor situaii sunt informaiile contabile
obinute din:
bilanul de nceput i sfrit de perioad de analiz,
contul de profit i pierdere pentru perioada de analiz,
balana de verificare.
Pornind de la profitul brut din activitatea curent, se vor lua n calcul toate
modificrile elementelor de bilan, interpretndu-se variaiile dup cum urmeaz:
creterea elementelor de activ = utilizare de fonduri,
scderea elementelor de activ = surse de fonduri,
creterea elementelor de pasiv = surse de fonduri,
scderea elementelor de pasiv = utilizare de fonduri.
n prima etap, n situaia fluxului de numerar/fonduri, se vor face ajustri
la profitul brut pentru acele elemente incluse n profit care nu reprezint micare de
fonduri. Aceste elemente sunt amortizarea mijloacelor fixe i obiectelor de inventar
i profitul/pierderea din vnzarea mijloacelor fixe sau investiiilor financiare.
Amortizarea nregistrat n anul de analiz se va aduga la profit, deoarece nu a
fost efectiv o utilizare de fonduri. Utilizarea fondurilor a avut loc la momentul
achiziiei mijloacelor fixe (obiectelor de inventar), iar n perioada de analiz a fost
doar recunoscut partea din valoarea lor care a contribuit la obinerea produciei
vndute. Profitul (pierderea) din vnzarea mijloacelor fixe sau investiiilor
financiare se va scdea (respectiv, aduna) la profitul brut, deoarece nu acesta este
fluxul de intrare a fondurilor. Profitul (pierderea) din contul de profit i pierderi
aferent acestor activiti este rezultatul scderii din venitul realizat efectiv din
aceast vnzare a valorii de inventar a mijloacelor fixe, respectiv a investiiilor
financiare vndute. Aadar, dup ajustarea profitului brut cu profitul (pierderea) din
aceast activitate, ulterior, n cadrul altor surse de fonduri se va nregistra ntreg
fluxul de fonduri intrat prin vnzarea de mijloace fixe sau investiii financiare.


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n etapele urmtoare ale elaborrii fluxului de numerar/fonduri, se vor lua
n considerare variaiile elementelor de activ i de pasiv grupate n funcie de
diferitele surse i destinaii ale fondurilor.
n tabelul 3, prezentm un format tipic care st la baza analizei financiare
privind lichiditatea i fluxurile de fonduri/numerar de la o companie.
Cashflow-ul brut din producie i cashflow-ul net din producie reflect
capacitatea intern a companiei de a susine producia i reluarea ciclului
capitalului circulant. Cashflow-ul net din producie este cu mult mai reprezentativ
pentru banc, deoarece acesta ofer o imagine n legtur cu capacitatea intern a
companiei pentru contractarea unei noi datorii.
n concluzie, se poate spune c situaiile fluxurilor de fonduri reflect
msura n care compania a avut sau va avea capacitatea intern de finanare pentru
a-i onora datoriile i pentru necesarul de investiii.
Subliniem, ca un principiu fundamental, c orice companie poate
supravieui pe perioade semnificative cu profituri mici sau pierderi, dar nu va
supravieui niciodat fr bani lichizi. Capacitatea de a plti creditorii i de a onora
obligaiile la scaden are o importan vital. Fr aceast capacitate, companiile
se ndreapt inevitabil ctre starea de incapacitate de plat, executare silit i/sau
lichidare.
V. Studiu de caz
A. Credit acordat

Bilantul - consolidat pe ABC SRL & DEF SRL
Moneda: EURO, cursul de schimb:1 Euro=3,5982 RON
ACTIVE
31.03.2005 28.02.2006
Bani in casa si in banca 18.847 6.248
Clienti 53.229 53.070
Furnizori in avans 551
Alte creante
Creante 53.229 53.621
Marfa 25.365 23.562
Materii prime 53.781 77.024
Produse finite
Stoc 79.146 100.586
Total active curente 151.222 160.455
Cladiri 75.000 115.000
Autoturisme 86.500 73.500
Echipamente 62.200 52.870


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Alte active fixe
Active fixe 223.700 241.370
TOTAL ACTIVE 374.922 401.825
31.03.2005 28.02.2006
Furnizori 53.101 65.724
Furnizori nerecuperabili
Datorii la stat 12.098 5.410
Avansuri catre clienti
Credite la BANCI 18.500 31.053
Credite la alte banci
Jeep Grand Cherokee 2004 -
ABC SL
6.285 6.949
Citroen C3 2003 - ABC SRL 2.548 2.998
Renault Scenic 2002 - ABC
SRL
6.244 0
Fiat Ducato 2003 - ABC SRL 5.292 3.969
Peugeot 307 - DEF SRL 5.507
Datorii pe termen scurt 109.575 116.103
Total datorii pe termen scurt 109.575 116.103
Credite la BANCI - termen lung 2.963
Jeep Grand Cherokee 2004 -
ABC SRL
17.641 11.243
Citroen C3 2003 - ABC SRL 2.773
Fiat Ducato 2003 - ABC SRL 3.528
Total datorii pe termen lung 26.905 11.243
Total datorii 136.480 127.346
Capital propriu 238.442 274.479
TOTAL DATORII SI
CAPITAL PROPRIU
374.922 401.825

Indicatori
Lichiditatea curenta 1,38 1,38
Rotatia clientilor (zile) 28 27
Rotatia furnizorilor (zile) 48 63
Rotatia stocului (zile) 85 115


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Gradul de indatorarea inainte de
credit
36,40% 31,69%
Gradul de indatorarea dupa
acordarea creditului
48,16% 43,62%
Credit/Inacsari lunare (luni) 1
Rata/Fonduri disponibile 0

Analiza comparativa
Cresterea capitalului propriu 36.037
Profit operational - chelt cu dobanda 53.460
Venituri din afara afacerii
Investitii in afara afacerii 17.000
Cheltuieli in afara afacerii
Total 36.460
Investitii in afara afacerii Suma
Teren 6.000 mp - Sag 6.000
Teren 1.000 mp - Ianova 11.000
Total 17.000

Situatia contului de profit si pierdere lunar
Moneda: EURO, cursul de schimb: 3,6589 RON
31.12.2005
ABC SRL DEF SRL Total
Vanzari lunare 140.490 64.506 204.996
Costul produselor vandute 80.495 13.844 94.339
Adaosul % 74,53% 365,95% 117,30%
Adaosul 59.995 50.662 110.657
Salarii 12.479 10.761 23.240
Servicii efectuate de terti 3.187 1.831 5.018
Chirii 2.346 722 3.068
Utilitati 2.713 753 3.466
Transport 4.215 1.131 5.346
Taxe la stat 7.625 4.860 12.485
Alte cheltuieli 6.921 3.034 9.955
Profit operational 20.509 27.570 48.079
Cheltuieli cu dobanda 2.188 162 2.350
Amortizarea 4.503 2.123 6.626
Provizioane 0 0 0
Profitul net 13.818 25.285 39.103


258
Rata profitabilitatii 10% 39% 19%

Obs.: Situaia contului de profit i pierdere a fost ntocmit pe baza balanei de
verificare la 31.12.2005.
Comentarii: Bilanul i contul de profit i pierdere prezentate mai sus,
reprezint o analiz consolidat a 2 societi comerciale care sunt raportate ca i
grup. A fost raportat ca grup de firme, deoarece au aceai asociai i exist o
interdependen comercial ntre ele, adic dac una dintre ele va avea probleme
financiare i cealalt va suferi n acelai fel.
Conform criteriilor pentru evaluarea performanei financiare a unei
societi comerciale, analiza prezentat mai sus este exigibil pentru acordarea unui
credit. Aa cum reiese din calculul indicatorilor, cele 2 societi comerciale au o
lichiditate curent bun ceea ce nseamn c managementul tie s gestioneze
resursele pe termen scurt comparativ cu datoriile pe termen scurt; au o rotaie a
clieilor mai mic dect cea a furnizorilor ceea ce nseamn c societile de fa
au termene de plat la furnizori mai mari dect la clieni, deci lichiditatea nu poate
fi afectat negativ din acest punct de vedere; gradul de ndatorare nainte de
acordarea creditului, ct i dup acordare este foarte bun (este sub 70%) ceea ce
nseamn c societile au capitaluri proprii suficient de mari pentru desfurarea
activitii; iar fondurile disponibile sunt suficient de mari pentru acoperirea ratelor
viitoare; de asemenea rata profitabilitii este foarte bun.
B. Credit respins

Bilantul GHI SRL
Moneda: RON
ACTIVE
31.12.2007
Bani in casa si in banca 7.080
Clienti 2.025.407
Furnizori in avans 263.072
Alte creante
Creante 2.288.479
Marfa 2.138.917
Materii prime
Produse finite
Stoc 2.138.917
Total active curente 4.434.476
Cladiri 1.700.000
Autoturisme 51.188


259
Echipamente
Alte active fixe
Active fixe 1.751.188
TOTAL ACTIVE 6.185.664
31.12.2007
Furnizori 3.418.276
Datorii la stat 160.918
Avansuri catre clienti 77.699
Credite la BANCI
Credite la alte banci 1.247.798
Leasinguri 117.516
Datorii pe termen scurt 5.022.207
Total datorii pe termen scurt 5.022.207
Credite la BANCI - termen lung
Leasinguri
Total datorii pe termen lung 0
Total datorii 5.022.207
Capital propriu 1.163.457
TOTAL DATORII SI CAPITAL PROPRIU 6.185.664

Indicatori
Lichiditatea curenta 0,88
Rotatia clientilor (zile) 78
Rotatia furnizorilor (zile) 153
Rotatia stocului (zile) 114
Gradul de indatorarea inainte de credit 81,19%
Gradul de indatorarea dupa acordarea creditului 83,52%
Credit/Inacsari lunare (luni)
Rata/Fonduri disponibile

Comentarii: Conform criteriilor pentru evaluarea performanei financiare
a unei societi comerciale, analiza prezentat mai sus nu este exigibil pentru
acordarea unui credit. Aa cum reiese din calculul indicatorilor, societatea
comercial are o lichiditate curent subunitar ceea ce nseamn c
managementul nu a tiut s gestioneze resursele pe termen scurt comparativ cu
datoriile pe termen scurt; gradul de ndatorare nainte de acordarea creditului, ct i
dup acordare este foarte prost (peste 70%) ceea ce nseamn c societatea are


260
capitaluri proprii insuficiente pentru desfurarea activitii, avnd foarte multe
datorii fa de teri.

VI. Concluzii
Evaluarea riscului de credit client presupune aspecte calitative i
cantitative. Aspectul calitativ al evalurii riscului este, n general, mai greu de
estimat. Etapele n evaluarea calitativ a riscului se refer la obinerea de informaii
n legtur cu responsabilitatea financiar a clientului, determinarea scopului real
pentru care dorete creditul, identificarea riscurilor cu care se confrunt activitatea
clientului, innd cont de tendinele de evoluie a condiiilor economice n
perspectiv i estimarea eforturilor reale pe care clientul le va face n vederea
rambursrii i se realizeaz prin analiza ultimilor doi factori enumerai.
Tot ca aspecte cu caracter calitativ, sunt anumite elemente specifice
proprietii clientului, dintre cele mai notabile fiind:
resursele umane, incluznd nsuiri i atribute pozitive, spiritul de echip i
calitatea conducerii;
marketingul nematerial incluznd nume de marc, zon de desfacere, informaii i
imagine;
cercetarea tehnico-tiinific, i produsele sale incluznd Know-How, patente i
drepturi de autor;
natura activitii de exploatare a clientului. Anumite tipuri de activiti economice
sunt prin definiie mai riscante dect altele, n aceleai condiii financiare, o firm
de nalte tehnologii, care depinde de un singur produs, prezentnd un grad de risc
mult mai mare dect o firm productoare a unei game diversificate de produse de
larg consum.
Aspectul cantitativ al evalurii riscului const n analiza financiar a
datelor financiar-contabile ale clientului i proiecia, pe aceast baz, a rezultatelor
financiare viitoare, pentru a evalua capacitatea sa real de a rambursa creditul
conform graficului de rambursare.
Urmtoarele informaii contabile permit aprecieri privind capacitatea real a unui
client de a rambursa creditul n cazul apariiei unor fenomene economice
nefavorabile:
1. Situaia lichiditilor. Dac un client este n permanen n insuficien
de mijloace bneti i fond de rulment, aceasta indic o viitoare
problem n rambursarea creditului. Analistul trebuie s evalueze
probabilitatea i semnificaia unei situaii a lichiditilor n constant
nrutire.
2. Structura capitalului este cea care asigur un echilibru ntre gradul de
risc al afacerii i nivelul estimat al rentabilitii. Analistul trebuie s evaluze
indicatorii care pot s susin capacitatea ntreprinderii de a rambursa creditul.
n concluzie, informaiile contabile rmn principala surs n evaluarea
riscului de credit client, celelalte aspectec calitative menionate anterior, rmnnd
ca surse de analiz complementare.


261
Bibliografie
Arens A. A., Loebbecke J. K., 2003, Auditul O abordare integrat,
Editura Arc, Bucureti;
Barton Th. L., Shenkir W. G., Walk P. L., 2002, Making Enterprise Risk
Management
Berea A., Stoica E., 2003, Creditul bancar coordonate actuale i
perspective, Editura Expert, Bucureti;
Bessis J., 1999, Risk management in banking, Wiley;
Dedu V., 2003, Gestiune i audit bancar, Editura Economic, Bucureti;
Greuning H. V., Bratanovic S. B., 2004, Analiza i managementul riscului
bancar, Editura IRECSON, Bucureti;
Mihai I. (coodonator), .a., 1999, Analiza economico-financiar, Editura
MIRTON, Timioara;
Niu Ion, 2000, Managementul riscului bancar, Editura Expert, Bucureti;
Roxin L., 1997, Gestiunea riscurilor bancare, Editura Didactic i
Pedagogic, Bucureti;
*** Pay Off: How Leading Companies Implement Risk Management,
Financial Times Prentice Hall, February 08;
*** Audit financiar 2006 Standarde- Codul Edic, 2007, Editura Irecson.


262
GRANIE CONCEPTUALE PRIVIND AUDITUL PUBLIC
INTERN

Aurelia tefnescu, Eugeniu urlea, Viorel Dumitru
Academia de Studii Economice Bucureti
Piaa Roman nr. 6 sector 1 Bucureti
stefanescu.aura@gmail.com, eturlea@yahoo.com, viorel.dumitru@conadi.ro

Abstract
In the context of globalization and integration of Romania within the European
Union, many protagonists pay attention to the way in which the public resources have been
obtained and used. The public institutions have as a goal the improvement of efficiency
within a continuously changing environment. The public internal audit contributes to this
goal of the public institutions. At international level, this concept is known under different
titles. In Romania, the concept of public internal audit has created confusion, too. At
present, it is estimated that the audit is mainly oriented towards control. Due to the
diversity of opinions regarding the public internal audit integration within the equation of
risk, the undertaken constructive research identifies the conceptual boundaries of the
public internal audit as reported to the internal control, management audit, as well as the
other types of public internal audit. The steps of this study take into account a synthesis of
the materials published by national and international standards, by professional bodies,
papers on this theme proposed for debates upon this theme.
Keywords: internal audit, public internal audit audit, internal control, control
management, financial management control, system audit, performance audit.

Introducere
Auditul intern, funcie a entitii sectorului public, are ca misiune
asigurarea obiectiv i consilierea, destinate s mbunteasc sistemele i
activitile entitii publice precum i sprijinirea ndeplinirii obiectivelor acesteia
printr-o abordare sistematic i metodic, prin care se evalueaz i se mbuntete
eficacitatea sistemului de conducere bazat pe gestiunea riscului, a controlului i a
proceselor administrrii. n acest mod, auditul intern este apanajul indispensabil al
unui management eficient. Pe de alt parte, creditorii i finanatorii, Guvernul i
administraiile, Uniunea European, Fondul Monetar Internaional, Banca
Mondial, publicul, sunt interesai de modul n care deciziile manageriale
genereaz rezultate entitilor sectorului public precum i de obinerea asigurrilor
privind calitatea procesului de conducere, de cheltuire a banului public.
Auditul intern contribuie la creterea performanei n cadrul entitilor
sectorului public, limitarea risipei de resurse i a posibilitilor de fraud i
corupie, detectarea la timp a anomaliilor i deficienelor. Consecinele functionrii
lipsite de economicitate, eficacitate i eficien a entitilor publice, ale


263
nerespectrii conformitii cu prevederile legale i implicit ale unui management
defectuos se resimt la nivelul ntregii societi i se concretizeaz n: utilizarea
eronat a resurselor disponibile, cu efecte negative privind realizarea obiectivelor;
derularea fr repere i performane notabile a proceselor interne care alctuiesc
domeniul specific de activitate; amplificarea tensiunilor sociale ca urmare a
deciziilor subiective, voluntariste i insuficient fundamentate.
Coexistena, alturi de auditul public intern i altor instrumente care
contribuie la asigurarea stabilitii entitilor sistemului public genereaz confuzii
i interpretri eronate ale acestui concept.
Prin cercetarea constructiv ntreprins identificm graniele conceptuale
ale auditului public intern n raport cu controlul intern, controlul de gestiune,
auditul de sistem, auditul performanei, auditul de regularitate. Demersul
identificrii interferenelor i limitelor auditului public intern are la bz
urmtoarele criterii: statut, poziionarea funciei, obiective, diseminarea
rezultatelor, msurile ntreprinse.

1. Fundamente privind conceptul de audit public intern
Originile conceptului de audit le regsim nc din Antichitate. La nceput,
conducerile anumitor state au fost interesate de evidena ncasrilor, plilor i a
colectrii taxelor. Preocuprile n aceast direcie au vizat stabilirea unor modaliti
de control, inclusiv de audit, obiectivul principal fiind reducerea erorilor sau
fraudelor comise de funcionarii incompeteni sau de rea-credin. Conceptul de
audit s-a fundamentat n perioada crizei economice din 1929 din SUA, cnd
entitile cotate la burs aveau obligativitatea certificrii situaiilor financiare de
ctre auditorii externi. Pentru a reduce costurile remunerrii auditorilor externi,
entitile i-au nfiinat departamente de audit intern care s efectueze lucrrile
premergtoare auditului, auditorii exteni urmnd numai s certifice situaiile
financiare. Dup terminarea crizei economice, auditorii interni i-au continuat
misiunea ntr-o manier care a permis extinderea domeniului de aplicare al
auditului, fiind necesar o funcie specific activitii de audit intern in fiecare
entitate.
nfiinarea la Florida, n anul 1941 a Institutului Auditorilor Interni (IIA) a
contribuit la dezvoltarea auditului intern. Definiia auditului intern formulat de
IIA n anul 1999 i care a fcut nconjurul lumii o regsim n Standardele
Internationale de Audit Intern: auditul intern este activitatea independent i
obiectiv care d unei organizaii o asigurare n ceea ce privete gradul de control
deinut asupra operaiunilor, o indrum pentru a-i mbunti operaiunile i
contribuie la adugarea unui plus de valoare. Auditul intern ajut aceast
organizaie s i ating obiectivele, evalund, printr-o abordare sistematic i
metodic, procesele sale de management al riscurilor, de control i de conducere a
entitii, fcnd propuneri pentru a-i consolida eficacitatea.
Funcia de audit intern a aprut in anii 1960, n Frana, avnd la baz
originea sa de control contabil. Particularitile acestei funcii ncep s se contureze


264
in anii 1980. n viziunea Institutului Francez al Auditului si Controlului Intern
(IFACI), auditul intern reprezint n cadrul entitii, funcia responsabil cu
revizuirea periodic a mijloacelor de care dispune conducerea i managerii de la
toate nivelurile, mijloacele folosite pentru a conduce i controla entitatea.
Instituia suprem de audit a Marii Britanii, Oficiul Naional de Audit
(NAO) desfoar o activitate exclusiv de audit financiar i al performanei.
Activitatea de audit financiar este focalizat pe formarea i exprimarea unei opinii
independente i credibile asupra conturilor de execuie a bugetelor i asupra
situaiilor financiare ale entitilor auditate.
Introducerea conceptului de audit public intern n Romnia a intervenit
ntr-un moment n care, controlul intern n Romnia ajunsese s fie extrem de
slbit, consecinele nentrziind s apar. Pierderile de valoare economic suportate
de majoritatea entitilor publice romneti au fost att de mari nct au antrenat un
tvlug dezastruos n plan social, creteri alarmante de preuri, lips de performan
economic att pe plan intern ct i extern, rate ale omajului de lung durat, toate
n contextul n care activitile de control intern au fost meninute la o form
anemic i timid, exercitndu-se asupra unor gestiuni gen casierie sau depozite.
Absena performanei n entitile sectorului public, care au suferit ca urmare a
insuficienei controlului intern, a afectat obiectivele majore sociale ale bugetelor
publice, vduvite de importante fonduri care ar fi fost utile unor domenii sociale
sensibile cum sunt: nvmntul, cercetarea, cultura, sntatea, asistena social.
Pentru Romnia, conceptul de audit public intern nu a fost lipsit de
confuzie. n anul 2002 s-a conturat acest concept, care se circumscrie
reglementrilor acceptate de comisia European i armonizate cu sistemele similare
din rile membre ale Uniunii Europene. Reglementrile naionale definesc auditul
public intern ca fiind activitatea funcional independent i obiectiv, care d
asigurri i consiliere conducerii pentru buna administrare a veniturilor i
cheltuielilor publice, perfecionnd activitile entitii publice; ajut entitatea
public s i ndeplineasc obiectivele printr-o abordare sistematic i metodic,
care evalueaz i mbunatatete eficiena i eficacitatea sistemului de conducere
bazat pe gestiunea riscului, a controlului i a proceselor de administrare (legea
nr.672/2002).
Principalele obiective ale auditului public intern sunt:
asigurarea obiectiv i consilierea, destinate s mbunteasc sistemele i
activitile entitii publice;
sprijinirea ndeplinirii obiectivelor entitii publice printr-o abordare sistematic
i metodic, prin care se evalueaz i se mbuntete eficacitatea sistemului de
conducere bazat pe gestiunea riscului, a controlului i a proceselor administrrii.
Prin analiza definiiilor prezentate, considerm c separarea conceptelor
audit intern audit public intern nu este de ordin conceptual ci, de obiective i sfer
de activitate. Indiferent de sectorul de activitate, modul de organizare sau alte
caracteristici ale entitilor care l aplic, auditul intern urmrete acelai scop: s
ajute entitatea s i ating obiectivele, prin misiuni de asigurare i consiliere care


265
vizeaz managementul riscurilor, controlul operaiunilor i procesele de guvernan
corporativ.
Finalitatea auditului intern este aadar, de a aduga valoare entitii. Se
poate vorbi de valoare adugat, respectiv de materializarea demersului, atunci
cnd numrul de ocazii pentru atingerea obiectivelor entitii a sporit, pe fondul
mbuntirilor la nivel operaional identificate n cursul misiunilor i formalizate,
impuse de management prin implementarea recomandrilor, precum i ca urmare a
reducerii expunerilor la risc. Domeniile de responsabilitate ale auditului intern sunt
riscul, controlul intern i administrarea entitii. Pentru acoperirea acestora sunt
necesare misiuni de asigurare (menite s furnizeze evaluri independente i
obiective a procselor de management al riscurilor, de control i de guvernare a
entitii) i misiuni de consiliere (menite s mbunteasc gestionarea prin prisma
rezultatelor, a celor trei elemente).
Auditul intern este principalul aliat al managementului n atingerea
obiectivelor n condiii de eficien. Atingerea obiectivelor este condiionat de
factori endogeni i exogeni care se manifest cu intensiti diferite. n aceste
condiii, managementul trebuie s cunoasc exact realitile celor dou medii,
intern i extern, s identifice riscurile poteniale i pe baza evalurii, s defineasc
i s implementeze proceduri, s stabileasc legturi optime ntre activiti i s
estimeze pertinena obiectivelor. Astfel, managementul resimte nevoia de a ine sub
control domeniul condus, printr-o activitate sau funcie -auditul intern- care s
asigure perfecionarea modului de gestionare a valorilor i bunurilor, a eficienei i
eficacitii activitii.
Concluzionnd, auditul intern a avut ca punct de plecare cercetarea
specific a documentelor financiar-contabile, a continuat cu aprecierea global de
fidelitate a situaiilor financiare ale entitilor, cu analiza critic a structurilor
acestora i evaluarea modului n care managementul entitilor respect principiile
economicitii, eficienei i eficacitii n utilizarea i administrarea resurselor
financiare.

2. Granie conceptuale privind auditul public intern-controlul public intern
n viziunea Standardelor Internaionale de Audit controlul este orice
msur luat de conducere, de consiliu sau de alte pri, n vederea mbuntirii
gestionrii riscurilor i creterii probabilitii ca scopurile i obiectivele stabilite s
fie ndeplinite. Managerilor le revine responsabilitatea planificrii, organizrii i
coordonrii aplicrii de msuri suficiente pentru a oferi o asigurare rezonabil c
scopurile i obiectivele vor fi ndeplinite.
n accepiunea reglementrilor naionale, controlul intern reprezint
ansamblul formelor de control exercitate la nivelul entitii publice, inclusiv auditul
intern, stabilite de conducere n concordan cu obiectivele acesteia i cu
reglementrile legale, n vederea asigurrii administrrii fondurilor n mod
economic, eficient i eficace. De asemenea, include structurile organizatorice,
metodele i procedurile.


266
Aadar, controlul intern, spre deosebire de auditul intern, nu este o funcie ci un
ansamblu de procedee implementate de ctre managerii de la toate palierele
entitii.
Organizat la nivelul fiecrei funcii a managementului, controlul intern
reprezint un mijloc eficient la dispoziia acestuia pentru cunoaterea realitii,
descoperirea i corectarea deficienelor.
Analiza comparativ a definiiilor conceptelor de audit public intern-
control intern, evideniaz confuzia acestora. Dac auditul intern este un control, de
ce sunt necesare dou forme de control la nivelul managementului entitilor
sectorului public care au ca obiectiv administrarea acestora n mod economic,
eficient i eficace? Nu puine au fost cazurile cnd, managerii entitilor sectorului
public care au dorit o gestionare economicoas a banului public pe care nu au vrut
s-l risipeasc pe dou structuri distincte, de audit intern i control intern, au
procedat fie la transformarea vechilor compartimente de control n compartimente
de audit, fie au desfiinat compartimentele de control propriu, care s-a rezumat doar
la controlul financiar preventiv, fr a se mai asigura o verificare ex-post dect prin
compartimentele de audit i au nfiinat compartimentele de audit intern n directa
lor subordonare, separat de orice alt structur operativ.
Delimitarea celor dou concepte este susinut i de Morris (citat de
Renard, 2002) care apreciaz rolul vital al auditului intern i ajutorul acordat
conducerii, de a lua n mn hurile controlului intern. Aceast opinie
poziioneaz controlul intern ca obiect al auditului intern i consolideaz rolul
auditului intern, acela de a garanta managementului calitatea controalelor interne
existente, modul de aplicare al acestora, corectitudinea i eficacitatea strategiei
implementate, conferindu-i curaj i ncredere.
Prin cercetarea efectuat delimitm graniele conceptuale audit public intern-
control public intern astfel:

Tabel nr.1
Granie conceptuale: audit public intern - controlul public intern
Limite conceptuale Interferene
conceptuale Audit public intern Control public intern
Integrat entitii
publice
Organizat la cel
mai nalt nivel
Organizat la nivelul fiecrei
funcii a managementului
Se aplic tuturor
funciilor entitii
publice
Este o funcie n
cadrul entitii
Este ansamblul formelor de
control exercitate la nivelul
entitii publice
Instrument al
managementului
Evalueaz
controlul intern
Obiect al auditului intern
Form de control Adaug
plusvaloare
entitii
Elimin riscurile aprute n
activitatea entitii


267
Stabilete
concluzii,
constatri
Efectueaz
recomandri i
planuri de aciune
aplicabile
Stabilete rspunderi
Sprijin entitatea
s i ndeplineasc
obiectivele
Monitorizeaz
implementarea
recomandrilor
efectuate
Monitorizeaz valorificarea
constatrilor
Evalueaz riscurile Raporteaz la cel
mai nalt nivel
Raporteaz managementului
ierarhic

3. Granie conceptuale privind auditul public intern-controlul de gestiune
Abordat iniial ca un simplu control, Antohy (citat de Caraiani et all, 2005)
definete controlul de gestiune astfel: procesul prin care conductorii se asigur c
resursele sunt obinute i utilizate cu eficacitate (n raport cu obiectivele i cu
eficiena n raport cu mijloacele angajate) n scopul atingerii obiectivelor
organizaiei.
Din perspectiva unui mecanism de control al comportamentelor, Hofstede
(citat de Caraiani et all, 2005) afirm c, controlul de gestiune nu este singurul
mecanism, deoarece, cel puin n forma sa motenit de la taylorism, presupune
reunirea urmtoarelor patru condiii: caracterul non-ambiguu al obiectivelor;
posibilitatea de a msura rezultatele; posibilitatea de a prevedea efectele aciunilor
coercitive; repetitivitatea activitii sau, cel puin, posibilitatea de a capitaliza o
experien.
n viziunea Planului Contabil General francez, controlul de gestiune
reprezint ansamblul de dispoziii luate pentru a furniza periodic conductorilor i
altor responsabili, date cifrate care s caracterizeze mersul entitii, compararea
acestora cu datele trecute sau viitoare, poate dac este cazul, s incite conductorii
s declaneze msurile corective ncesare.
n accepiunea lui Alazard & Separi (2001), controlul de gestiune, n afar
de cunoaterea costurilor, ajut gestionarii s orienteze actorii pentru a organiza i
pilota perfromana.
Burlaud & Simon (1997) consider controlul de gestiune ca fiind una
dintre formele de control ale organizaiilor, iar frontierele dintre formele de control
sunt difuze i cuprind zone mari de suprapunere. Limitele informaionale ale
controlului de gestiune impun completarea acestuia cu alte forme de control.
Astfel, auditul reprezint cea mai cunoscut form a controlului prin regulament,
specific entitilor sectorului public.
In concluzie, accepiunile conceptului de control de gestiune demonstreaz
c acesta a evoluat de la analiza costurilor la pilotajul entitii.


268
Joanny (citat de Renard, 2002) apreciaz c auditul intern i controlul de
gestiune depesc treptat stadiul de simpl direcie funcional devenind ajutor n
vederea optimizrii entitii.
Reglementrile naionale abordeaz controlul de gestiune sub apelativul
control financiar de gestiune, reprezentnd o form a controlul financiar propriu.
Normalizatorii naionali nu au mprtit conceptul de control de gestiune, nici ca
titulatur, dar nici ca definiie. Au optat pentru o variant original, control
financiar de gestiune, un mix control de gestiune-control financiar-control intern,
care, n opinia noastr nu rspunde nevoilor reale ale entitilor sectorului public.
Aceasta demonstreaz c performana entitilor sectorului public este un concept
nc insuficient definit.
Controlul financiar de gestiune are rolul de a verifica respectarea
dispoziiilor legale referitoare la gestionarea i gospodrirea mijloacelor materiale
i bneti, pe baza documentelor nregistrate n contabilitate i a documentelor din
evidena tehnico-operativ.
Obiectivele controlul financiar de gestiune, opuse celor auditului intern,
vizeaz urmtoarele:
existena, integritatea, pstrarea i paza bunurilor i valorile de orice fel i
deinute cu orice titlu;
utilizarea valorilor materiale de orice fel, declasarea i casarea de bunuri;
efectuarea, n numerar sau prin cont, a ncasrilor i plailor, in lei si valut, de
orice natur;
ntocmirea i circulaia documentelor primare, documentelor tehnic-operativ i
contabile.
Similar auditului public intern, controlul financiar de gestiune funcioneaz
n subordinea direct a ordonatorului de credite. Spre deosebire de auditul public
intern, care se efectueaz cel puin o dat la trei ani, controlul de gestiune se
efectueaz cel puin o dat pe an i nu mai trziu de doi ani.
Modalitatea de efectuare a controlului este prin sondaj sau n totalitate, n
funcie de volumul, valoarea i natura bunurilor, posibilitile de sustrageri,
condiiile de pstrare i gestionare, precum i de frecvena abaterilor constatate
anterior.
La polul opus auditului public intern, rezultatele controlului financiar de
gestiune se consemneaz n acte de control bilaterale, cum sunt procese-verbale sau
note de constatare pe baza propriilor verificri, cu indicarea reglementrilor legale
nclcate i stabilirea exact a consecinelor economice, financiare, patrimoniale, a
persoanelor vinovate, precum i msurile luate in timpul controlului i cele stabilite
a se lua in continuare. Pe baza actelor de control ntocmite, eful compartimentului
de control financiar de gestiune prezint managementului entitii concluziile
controlului precum i msurile ce trebuie ntreprinse pentru nlturarea abaterilor i
pedepsirea celor vinovai.


269
O analiz atent a conceptelor de audit public intern i control de gestiune
evideniaz c limitele conceptuale ale auditului public intern n raport cu controlul
financiar de gestiune sunt mult mai semnificative dect interferenele, astfel:

Tabel nr.2
Granie conceptuale : audit public intern - controlul de gestiune
conceptuale Audit public intern Control de gestiune
Integrat
entitii publice
Organizat la cel mai
nalt nivel
Organizat la cel mai nalt
nivel
Se aplic
tuturor
funciilor
entitii publice
Adaug plusvaloare
entitii
Verific respectarea
reglementrilor privind
gestionarea i gospodrirea
mijloacelor materiale i
bneti, pe baza
documentelor nregistrate n
contabilitate i a
documentelor din evidena
tehnico-operativ.
Este o funcie
n cadrul
entitii
Efectueaz
recomandri i planuri
de aciune aplicabile
ntocmete acte de control
bilaterale: procese-verbale
sau note de constatare
Indic reglementrile
legale nclcate;
Stabilete consecinele i
persoanele vinovate;
ntreprinde msuri pe
parcursul controlului i
ulterior pentru nlturarea
abaterilor i pedepsirea
vinovailor.
Instrument al
managementul
ui
Form de
control
Stabilete
concluzii,
constatri
Raporteaz la cel mai
nalt nivel
Raporteaz conducerii
entitii


270
4. Granie conceptuale privind tipurile auditului public intern

n entitile sectorului public, prin prisma rolului acestora, de satisfacere a
intereselor comunitii la nivel local sau naional, de realizare a unor obiective de
ordin economico-social aflate n aria de responsabilitate a autoritilor statului i a
unitilor teritorial-administrative care presupun formarea i utilizarea fondurilor
publice i/sau administrarea patrimoniului public, existena i modul de funcionare
a unei funcii manageriale de control intern care s includ i s fie monitorizat de
o funcie de audit intern, sunt atribute indispensabile.
Existena unei funcii eficiente de audit intern confer garania sporirii
anselor de reuit i, nu n ultimul rnd, a unei imagini de bun responsabil
gestionar pe care publicul o percepe n legtur cu statul i instituiile sale.
Reglementrile naionale definesc urmtoarele forme ale auditului public
intern:
auditul de sistem reprezint o evaluare de profunzime a sistemelor de conducere
i control intern, cu scopul de a stabili dac acestea funcioneaz economic,
eficace i eficient, pentru identificarea deficienelor i formularea de recomandri
pentru corectarea acestora;
auditul performanei examineaz dac criteriile stabilite pentru implementarea
obiectivelor i sarcinilor entitii publice sunt corecte pentru evaluarea
rezultatelor i apreciaz dac rezultatele sunt conforme cu obiectivele;
auditul de regularitate reprezint examinarea aciunilor asupra efectelor
financiare pe seama fondurilor publice sau a patrimoniului public, sub
aspectul respectrii ansamblului principiilor, regulilor procedurale i
metodologice care le sunt aplicabile.
Dei toate cele trei forme contribuie la atingerea obiectivelor auditului
public intern, o examinare atent a acestora identific urmtoarele granie
conceptuale:


271
Tabel nr.3
Granie conceptuale: audit de sistem auditul performanei - audit de regularitate
Audit de sistem auditul performanei- audit de regularitate
conceptuale
Audit de sistem Auditul
performanei
Audit de
regularitate
Form de
control
Flexibil, deschis
raionamentului
profesional
Flexibil, deschis
raionamentului
profesional
Strict
reglementat
Orientat spre
viitor
Orientat spre viitor Orientat
spre trecut i
prezent
Efectueaz
recomandri
Focalizat pe
analiza riscurilor
Focalizat pe
examinarea msurilor
luate de entitate
privind respectarea
principiilor
economicitii,
eficienei i eficacitii
Focalizat
pe
compararea
realitii cu
sistemul de
referin
propus

Concluzii
n ultimele dou decenii, cunoaterea i mbuntirea performanei de
ctre entitile sectorului public a devenit o prioritate n majoritatea rilor, ca
urmare a recesiunilor aprute, creterii cererilor pentru servicii publice variate
i de calitate, precum i a reticenei publicului de a plti taxe mai mari. La
solicitrile publicului, guvernul trebuie s exercite un control mai mare asupra
modului de cheltuire a banilor publici i s furnizeze servicii n condiii de
economicitate, eficien i coerciie financiar. n acest sens, funcia de audit
intern ofer sigurana rezonabil c operaiunile desfurate, deciziile luate sunt
sub control, contribuind astfel la realizarea obiectivelor entitii.
Pentru entitile sectorului public, auditul intern are rolul de a asigura c
fondurile publice sunt constituite i apoi utilizate n conformitate cu normele n
vigoare iar patrimoniul public este administrat cu diligena unui bun proprietar.
Cheltuirea fondurilor publice, a bunurilor statului a fost i este n permanen n
atenia electorilor i a mediei. Pe de alt parte, o gestiune riguroas a averii publice
permite statului, la nivel central i local, s i ndeplineac prerogativele stabilite
prin lege.
n procesul de realizare a obiectivelor entitilor sectorului public sunt
implicate alturi de auditul intern, mai multe instrumente. Cercetarea efectuat


272
demonstreaz c delimitarea granielor conceptuale ale acestor instrumente n
raport cu auditul public intern elimin divergenele semantice, confuziile i
interpretrile subiective.
Dincolo de interferenele i limitele conceptuale, auditul public intern
exist i va continua s existe n viaa entitilor deoarece fr un management
eficient al riscurilor i o evaluare pertinent i permanent a sistemului prin care
entitatea urmrete s in sub control toate activitile, singura baz, speran,
pentru succes, rmne hazardul.

Bibliografie
Alazard C., Separi S., 2001, Controle de gestion, Dunod, Paris;
Burlaud A., Simon C., 1997, Le controle de gestion, La Decouverte,
collection, Reperes;
Caraiani C., Dumitrana M. (coord.), 2005, Contabilitate de gestiune i
control de gestiune, Ed. InfoMega, Bucureti;
Dasclu D., Nicolae F., 2006, Auditul intern n instituiile publice, Ed.
Economic, Bucureti;
Morariu A., Suciu G., Stoian F., 2007, Audit intern i guvernan
corporativ, Ed. Universitar, Bucureti;
Renard J., 2002, Thorie et pratique de laudit interne, Ed.
dOrganisation, Paris;
urlea E., tefnescu A., 2007, The Internal Audit as a Part Of the Risk
Management Process in the Public Sector Entities, Conferina tiinific
Internaional Challenges of Knowledge-Based Contemporary Economy", Alba
Iulia, Annales Universitatis Apulensis, Series Oeconomica, Finane-Contabilitate;
urlea E., 2006, Auditul performanei, element esenial al perfecionrii
managementului organizaiilor sectorului public, Annales Universitatis Apulensis,
Series Oeconomica, Finane-Contabilitate nr.8/2006, 246-249, Alba Iulia;
Vincenti D., 2002, Dresser une cartographie des risques, Revue Audit, no.
144, Paris;
*** Legea nr. 672/19.12. 2002 privind auditul public intern, publicat n
M.O. nr. 953/24.01.2002;
*** Standarde de Audit Intern disponibile pe pagina www.cafr.ro


273
IMPACTUL REGLEMENTRILOR FISCALE ASUPRA
MEDIULUI DE AFACERI EUROPEAN I MONDIAL

Lazr Paula, Vu Mariana
Academia de Studii Economice din Bucureti, Facultatea de Finane, Asigurri, Bnci i
Burse de Valori, Piaa Roman, nr. 6, Tel. 021/3191900 264

Abstract
This paper is aimimg to underline the implication of the fiscal policies upon the
economic environment. The authors focused on the effects of the fiscal competiton upon the
small and medium businesses, because these are considered the engine of development in
the European Union and all over the world. In the context of globalisation the fiscal
competition has become a major problem of the economic environment. The fiscal policies
promoted by different states are competing with each other in order to draw in the mobile
factors, furthermore the fiscal policies can be focused on improving the legal background
of imposing the small and medium businesses, because these are concentrating in their
hands almost 70% of the value added creation and over 80% of the labour force. Nowadays
when the capital and labour are moving freely in the world the fiscal policies are subjet to
harsh discussions amoung the world leaders in order to establish the optimal fiscal policy
that will create the context for a sustainable economic growth.
Keywords: globalisation, fiscal policy, fiscal competition, economic integration
European businesses environment, global businesses environment.

Introducere
Noiune polemic dumping-ul fiscal sau concurena fiscal se poate
defini ca fiind competiia necooperant ntre mai multe pri implicate (actori
publici) ce caut s mbunteasc atractivitatea teritoriilor lor printr-o fiscalitate
avantajoas, dar fr s i pun n pericol valoarea veniturilor publice necesare
finanrii politicilor promovate (Vu M., Lazr P., 2007).
n condiiile globalizrii mobilitatea factorilor a crescut iar pe lng aceasta
integrarea economic pune n discuie problema arbitrajului fiscal de localizare a
ntreprinderilor i n special a capitalului i a forei de munc. n aceste condiii
concurena dintre statele europene se gsete fa n fa cu o nou provocare: cea
de sporire a atractivitii teritoriilor naionale. De cele mai multe ori capacitatea
unui stat de a atrage capitaluri strine i de la pstra pe cele naionale are sorginte
n politica fiscal promovat. De altfel cum s pstrezi pe plan naional
ntreprinderile, capitalurile i fora de munc i mai mult, s atragi din afar altele
noi, dac n comparaie cu statele vecine prezini diferene pozitive de impozitare.


274
Aspecte cu privire la concurena fiscal
O dat cu crearea pieei comune n 1993, rezultatul inevitabil a fost
convergena ctre diminuarea cotelor de impunere din state diferite: ratele s-au
redus datorit unei aciuni concentrate a statelor de a crete atractivitatea teritoriilor
naionale sau datorit unui joc de reducere n spiral a cotelor de impunere
folosite, pentru a stopa fuga capitalului autohton ctre teritorii considerate mai
atractive. Acest joc al concurenei concretizeaz paradigma tradiional cu
privire la concurena fiscal i a fost tratat de ctre Baldwin i Krugman.
Plecnd de la acest joc se ajunge la problema ilustrat de ctre Nash o
concuren necooperativ ntre diferite state, care n lupta pentru atragerea a ct
mai multe baze de impozitare mobile, ncearc s ofere cel mai avantajos raport
impozit bun public. Prinse ns n spirala negativ a diminurii cotelor de
impunere, statele, scap din vedere faptul c, aceast politic de reducere la maxim
a presiunii fiscale atrage dup sine diminuarea nivelului veniturilor publice, iar
aceasta are ca efect reducerea nivelului bunurilor i serviciilor publice oferite i a
calitii acestora. Astfel politica fiscal afecteaz negativ politica bugetar i
nivelul optim al raportului impozit bun public oferit de ctre autoritatea public.
Din acest motiv teoreticienii sper ca n practic s se ajung la un consens i
anume la convergen n domeniul fiscal.
La momentul actual nu putem afirma c la nivel european sau mondial
vorbim despre convergen, coordonare, armonizare sau chiar, concuren fiscal
pur. Se poate spune totui, c ntre scenariile diametral opuse convergen fiscal
versus concuren fiscal este loc de toate celelalte, coordonare i armonizare, iar
mediul economic de astzi se afl ntr-un echilibru instabil cu elemente de
armonizare, dar numai la nivel global i cu o simpla coordonare care ns tinde spre
concuren fiscal, dup cum reiese i din tabelul nr.1.


275
Tabel 1
Caracteristicile fazelor

Concuren
fiscal
Coordonare
fiscal
Armonizare
fiscal
Convergen
fiscal
P
o
l
i
t
i
c
i

v
i
z
a
t
e

Absena total a
unor aciuni n
domeniul fiscal.
Fiscalitatea este
stabilit numai
prin
competenele
statelor membre
ale Uniunii
Europene.
Coordonarea
politicilor
naionale viznd
limitarea
efectelor
concurenei
fiscale.
Se lupt contra
practicilor de
concuren
neloiala.
Nu exist aciuni
comunitare
autonome.
Politici
comunitare de
apropiere a
fiscalitii
(ndreptate mai
ales asupra
bazelor de
impozitare
mobile) precum:
stabilirea
asietelor
comune i a
unui set de
reguli generale
cu privire la
valorile
procentelor
utilizate.

Politici
voluntare
promovate de
ctre Uniunea
Europeana
viznd
apropierea
bazelor de
impozitare, a
procentelor, a
regulilor
aplicate
principalelor
impozite, oricare
ar fi acestea.
E
f
e
c
t
e

o
b
s
e
r
v
a
t
e

Politicile nu sunt
coordonate n
aa manier
nct s fie
atractive.
Se fac presiuni
pentru
diminuarea
presiunii fiscale
asupra bazelor
de impozitare
mobile.
Politicile fiscale
devin atractive ,
dar coordonarea
este ex post.
Armonizarea
progresiv a
sistemelor
fiscale prin
definirea unor
procente ca
limite maxime i
minime ntr-un
tunel fiscal
foarte larg.
Existena unor
sisteme fiscale
diferite dar
totui
comparabile.
Apropierea
progresiv a
sistemelor
fiscale naionale
de un sistem
fiscal european.


276
I
m
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Presiunea fiscal
apas n general
asupra bazelor
de impozitare
imobile, iar
politicile fiscale
nu sunt
ndreptate nspre
corectarea
concurenei ce
apare ntre state.

Fiscalitatea este
foarte instabil,
se testeaza o
multitudine de
proiecte care
sunt puse n
parctica i
imediat nlocuite
cu altele
considerate mai
eficiente.

Efecte de
integrarea
asupra pietei
comune.
Este necesar un
consens asupra
nivelului de
fiscalitate pentru
categoriile
principale de
impozite.

Un sistem unic
de impozitare (o
taxa unic sau
variaie ntre
anumite limite
prestabilite).
O fiscalitate a
priori lizibil.

Pentru realizarea unor politicilor care s favorizeze armonizarea fiscal
este necesar s se fac uz de toate rezultatele cercetarilor efectuate i nu n cele din
urm s se dea conceptului de armonizare un sens perceptibil i pozitiv care s nu
se restrng doar la limitarea efectelor concurenei fiscale.
Concurena fiscal nu este o fatalitate existnd o serie de mijloace prin care
aceasta poate fi limitat cu condiia ca acest lucru s nu se faca numai ca o reacie
defensiv. Soluia cea mai oportun ar fi coordonarea laborioas ntre toate
administraiile statelor membre presupunnd existena unor politici voluntare
puternice i o alegere comun asupra echilibrului fiscal i a modalitii de utilizare
al acestuia.
Sunt dificil de msurat cu precizie amploarea i implicaiile economice ale
fenomenului de concuren fiscal, dar cu siguran, acesta este una dintre marile
probleme cu care se confrunt toate rile Uniunii Europene.
Comisia European a recomandat statelor membre s i coordoneze
politicile fiscale naionale astfel: n 1993 s-a recomandat statelor membre s fac
distincie, la impunerea veniturilor, ntre persoanele rezidente i cele non-rezidente,
lucru care de altfel s-a i adoptat.
La 1 decembrie 1997 Consiliul Ecofin a realizat un cod de conduit pentru
lupta mpotriva concurenei fiscale la nivelul Uniunii Europene. Acest cod urmeaz
unui alt act de importan major la nivelul Uniunii Europene decembrie 1997
Raportul Comisiei Europene cu privire la concurena fiscal duntoare Vers
une coordination fiscale dans lUnion europenne - Un ensemble de mesures pour
lutter contre la concurrence fiscale dommageable.
n 1998 Organizaia Economic pentru Coordonare i Dezvoltare public
un raport sub acelai auspiciu Concurrence fiscale dommageable : un problme
mondial prin care se meniona; concurena fiscal risc s antreneze distorsiuni
la nivelul cursului de schimb i a investiiilor strine, s diminueze bazele de
impozitare naionale i s transfere o parte a sarcinii fiscale ctre bazele de
impozitare mai puin mobile, cum ar fi de exemplu consumul, n detrimentul
echitii structurilor fiscale.


277
Respectnd cele patru liberti stabilite prin Tratatul de la Roma libera
circulaie a mrfurilor, a persoanelor, a serviciilor i a capitalului precum i
dreptul de localizare a persoanelor i a ntreprinderilor, Comisia, ncurajeaz
punerea n aplicare a unei coordonri forate, prin Tratatul de la Amsterdam i
dezvoltat prin Tratatul de la Nice. Se recomand astfel nlturarea oricror piedici
de ordin fiscal pe grupuri de ri, grupuri de cte minim 8 ri, astfel nct s se
eficientizeze att timpul de lucru i de punere n practic a politicilor adoptate,
rezultnd de aici efecte pozitive n termen scurt i ecouri pe termen lung.
Dac la nivelul coordonrii politicii fiscale n domeniul impunerii directe
se poate meniona c Uniunea European face progrese reale, n ceea ce privete
coordonare politicii n domeniul impozitrii indirecte mai trebuie nc colaborat
ntruct aceasta afecteaz libera circulaie a mrfurilor i a serviciilor. Primele
ncercri n acest domeniu s-au fcut nc din 1992 i au fost canalizate cu
precdere ctre armonizarea n domeniul taxei de valoare adugat.
Intuitiv, concurena fiscal se manifest atunci cnd apare o variaie a
ratelor de impunere i exist dou posibiliti de reacie din partea statelor:
1. reducerea presiunii fiscale prin diminuarea cotelor;
2. pstrarea aceluiai nivel al cotelor de impunere, dar folosirea resurselor astfel
acumulate pentru a spori atractivitatea teritoriilor naionale prin oferirea unui
vast pachet de bunuri i servicii publice.
n cel de al doilea caz concurena fiscal este mai ascuns i se poate
manifesta sub forma unor servicii sau bunuri publice oferite de ctre autoriti i au
drept efect meninerea factorilor de producie dar i atragerea altor factori. De
exemplu realizarea unei infrastructuri rutiere moderne, la standarde europene sau a
unei infrastructuri hoteliere (nelegnd prin aceasta inclusiv blocuri de locuine,
case de vacan, moteluri, hostel-uri) poate spori considerabil atractivitatea
teritoriului naional, fapt ce va atrage dup sine creterea capitalurilor strine
investite.

Concurena fiscal i mediul de afaceri
Concurena fiscal este perceput diferit de ctre agentul economic
(ntreprindere), respectiv de ctre stat. n timp ce pentru stat acest concept i
influeneaz suveranitatea, limitnd-o, obligndu-l s renune la anumite venituri
fiscale pentru ca anumite categorii de contribuabili s nu migreze i s investeasc
n alt parte, ntreprinderile privesc concurena fiscal ca pe o oportunitate.
La nivel mondial ntreprinderile mici i mijlocii sunt considerate motorul
dezvoltrii economice. De aceea rapoartele ntocmite n ultimii ani arat importana
crescnd a acestui sector. ntreprinderile mici i mijlocii, dar n spe cele mijlocii,
sunt considerate factori de ameliorare a competitivitii, de dinamizare a inovaiei
i de diminuare a omajului. Problemele care apar sunt legate de definirea acestora
ntr-un mod unic, i mai mult, conform definiiilor utilizate la nivel mondial, o
ntreprindere mic ntr-un stat poate fi considerat mijlocie sau chiar mare n alt


278
stat (diferenele ce apar ntre statele dezvoltate i cele n curs de dezvoltare), astfel
nct comparaiile la nivel internaional s devin ct mai elocvente.

Tabel 2.
Definirea ntreprinderilor mici i mijlocii
Tip de
ntreprindere
Banca Mondial Uniunea European
Micro-
ntreprindere
Maxim 10 angajai, active care
nu depesc 100.000 dolari.
Maxim 10 salariai, cifra
de afaceri nu depete 2
milioane euro.
ntreprindere
mic
ntre 10-50 salariai, cifra de
afaceri este cuprins ntre
100.000-3 milioane dolari.
ntre 10-50 salariai, cifra
de afaceri anual sau
totalul bilanului nu
depete 10 milioane
euro.
ntreprindere
medie
ntre 50-300 salariai, cifra de
afaceri este cuprins ntre 3-15
milioane dolari.
ntre 50-250 salariai,
realizeaz o cifr de afaceri
anual de pn la 50
milioane euro sau dein
active ce nu depesc 43
milioane euro.
Sursa: date prelucrate, Comisia European i Banca Mondial

Cu toate acestea nu este suficient s definim ntreprinderile mici i mijlocii
doar din punct de vedere economic. Definiia acestora ar trebui s reflecte
caracteristicile de ordin social sau cultural al rii de origine, aa cum propunea i
Organizaia pentru Cooperare i Dezvoltare Economic n 2004. Printre elementele
ce ar trebui utilizate se numr: numrul acestora, tipul (persoan fizic, persoan
fizic nespecializat, ntreprinderi familiale etc.), structura proprietii, modalitatea
de gestiune a ntreprinderii, normele contabile, informaiile legate de pia, durata
de via a unei ntreprinderi.
Politica recent promovat de ctre guvernele statelor lumii este de a
sprijini crearea de noi ntreprinderi. Procesul pare relativ similar att n Europa ct
i n Statele Unite ale Americii, dar totui se constat c ntreprinderile create peste
ocean sunt de talie mai mic dect cele create n Europa i cu toate acestea, cunosc
o dezvoltare mai accentuat dect cele europene.
Dintre statele Uniunii Europene, Frana este considerat a fi centrul
reformei n ceea ce privete ntreprinderile mici i mijlocii. Cu toate acestea la
nivelul anului 2005 acest stat deinea doar 14% din totalul ntreprinderilor mijlocii
i 3,4% din totalul celor medii, spre deosebire de Germania care deinea 27,3% din
totalul ntreprinderilor mijlocii i 8,4% din totalul celor medii. Mai mult, se
constat c majoritatea ntreprinderilor nou create au o durat de via de cteva
luni i nu reuesc s treac de pragul a 3 angajai.


279
n lupta pentru atragerea bazelor de impozitare mobile statele lumii au pus
la punct strategii care s atrag i s sprijine activitatea ntreprinderilor mici i
mijlocii, cum ar fi: scutiri de impozit pe o anumit perioad de timp sau pentru
anumite cifre de afaceri realizate, subvenii pentru cercetarea-dezvoltare, credite
fiscale, faciliti de acordare a creditelor, reducerea birocraiei, garantarea unei
concurene loiale, sprijin n ceea ce privete promovarea politicilor de mediu,
ncurajarea internaionalizrii, susinerea ntreprinderilor mici i mijlocii la nivel
regional etc.
ntreprinderile mici i mijlocii constituie partea cea mai important a
activitii economice a Uniunii Europene, reprezentnd aproximativ 99% din
totalul ntreprinderilor i dou treimi din fora de munc, de exemplu n Italia 47%,
Polonia 41%, Anglia 46%.
n prezent exist peste 23 de milioane de ntreprinderi mici i mijlocii cu
peste 100 milioane de angajai, ceea ce echivaleaz cu aproximativ 75% din piaa
forei de munc n domenii precum industria textil sau industria construciilor.
S-a demonstrat empiric c sectoarele n care acumularea capitalul este cea
mai ridicat sunt cele n care talia ntreprinderilor ce acioneaz este cea mai mare
(Rossi-Hansberg i Wright, 2007). Din acest motiv s-a ajuns la concluzia c, n
general, ntreprinderile mici i mijlocii, au probleme n ceea ce privete
modalitile de finanare acestea fiind relativ reduse.
Pentru a susine activitatea ntreprinderilor se constat c statele lumii
practic politici din cele mai vaste. De exemplu, se poate impozita venitul obinut
sau o parte a beneficiului impozabil cu o rat sczut de impunere. Msura este
destul de generalizat, excepie fcnd Australia, Austria, Noua Zeeland.
Tabel 3
Cote reduse de impunere practicate la impozitarea ntreprinderilor mici i mijlocii
ara Cota de impunere practicat
Belgia
Cota normal 33,39%
Peste un anumit prag se practic un sistem de cote
progresive: 24,98%, 31,93%, 35,53%
Japonia
Cota normal 30%
Peste un anumit nivel al fondurilor proprii se practic un
sistem de cote progresive: 22%, 30%
Spania
Cota normal 32,5%
n funcie de tipul activitii desfurate sau n funcie de
entitate cota poate varia: 0%, 1%, 10%, 20%, 25%, 30%
Statele Unite
ale Americi
Impunerea se realizeaz progresiv pn la un anumit nivel
al veniturilor proprii, dup urmtorul sistem de cote: 15%,
25%, 34%, 39%, 34%, 35%, 38%
Dac nivelul veniturilor proprii depete un anumit prag
impunerea se realizeaz dup o cot forfetar de 35%
Sursa: La fiscalit des petites et moyenne entreprises, Document de rfrence pour la
Confrence du Dialogue fiscal international


280
De cele mai multe ori atunci cnd se discut despre impunerea aplicat
ntreprinderilor mici i mijlocii se vorbete despre un regim special de impunere,
asta pentru a face distincia ntre ceea ce aplic n cazul acestora i ceea ce se
aplic pentru restul ntreprinderilor cotate drept mari, ceea ce denumim normal.
Pentru a atrage localizarea ntreprinderilor pe teritoriul naional n practica
internaional ntlnim dou tipuri de regimuri speciale, i anume: un regim de
impozite simplificate, care difer foarte puin de cel normal ca frecven de plat,
de exemplu, i un regim forfetar, care se dorete a fi ct mai aproape de
impozitarea optim.
Impunerea dup un regim forfetar este destul de rspndit printre statele
lumii. Astfel state membre OCDE, precum Italia , Portugalia, Spania sau Statele
Unite ale Americii practic frecvent impunerea forfetar.
Italia practic un sistem fondat pe studii sectoriale rezultnd astfel un
siitem destul de sofisticat cu coeficieni diferii att pe sectoare de activitate ct i
pe arii geografice. Sistemul se aplic pentru ntreprinderile ce declar beneficii sub
pragul de 7,5 milioane euro.
Portugalia aplic o cot simpl, diferit pe sectoare de activitate 20%
pentru sectorul hotelier i prestrile de servicii de tip restaurant i 65% i 45%
pentru restul sectoarelor, inclusiv pentru impozitul pe venitul ntreprinderilor. Se
impune un prag al cifrei de afaceri de 150.000 euro.
Spania aplic un sistem mult mai complex ce ine cont de variabile precum
numrul de salariai, potenialul de producere al energiei, numrul de mese dintr-un
restaurant. Sistemul acoper nou tipuri diferite de activiti economice (activiti
de transport de tip taxi, activiti temporare) i utilizeaz mai muli coeficieni de
ajustare. Se impune un prag al cifrei de afaceri de 450.000 euro iar activitile
sectoriale sunt utilizate drept parametri de calificare. Elemente importante n
materie de impozitare forfetar exist i n Austria, Belgia sau Grecia.
Problema care se ridic este c, aceste regimuri forfetare trebuie s
nlocuiasc, de cele mai multe ori, o serie vast de impozite i taxe naionale, iar
tranziia se face destul de greoi. Mai mult, chiar i ntre statele care practic
regimuri forfetare exist diferene majore de impunere, diferene ce rezult din
nsi modalitatea de determinare a bazelor de impunere i anume a parametrilor
utilizai pentru stabilirea acesteia cifra de afaceri, parametri obiectivi, coeficieni
sectoriali, estimri fondate pe patrimoniul net. Italia, Japonia, Portugalia, Austria
sunt state ce aplic sistemul forfetar indiferent de natura ntreprinderi persoan
fizic autorizat, ntreprindere familiar etc., dar Spania aplic sistemul numai
pentru ntreprinderile organizate ca societi. Mai mult, unele state ofer clauze
derogatorii Austria, Belgia, Spania, Portugalia, iar altele nu Grecia, Italia,
Japonia.

Concluzii
Concurena fiscal accentuat de fenomenul de globalizare se traduce, la
nivel mondial, printr-o aciune general de reducere a cotelor de impunere aplicate


281
veniturilor obinute de factori mobili (ntreprinderile mici i mijlocii deintoare de
capital i for de munc) pentru c fiecare stat dorete s atrag ct mai multe baze
de impozitare mobile, ct mai muli factori de producie, ct mai multe activiti.
Efectul de diminuare a cotelor de impunere este parial compensat de lrgirea
bazelor de impunere, pentru c nici un stat nu dorete s diminueze nivelul
veniturilor fiscale colectate i utilizate n cele din urm pentru creterea
atractivitii teritoriului naional.
n ultimii ani, majoritatea rilor dezvoltate ale Uniunea Europene i-au
modificat sau i propun modificri pentru anii urmtori: Austria i-a diminuat cota
de impunere aplicat veniturilor ntreprinderilor de la 34% n anul 2004 la 25% n
anul 2005; Romnia i-a diminuat cota de impunere aplicat profitului de la 25% n
2004 la 16% n 2005, Germania i propune o reducere sistematic a cheltuielilor
fiscale suportate de firme, care s ajung n 2010 la 29,83% (fa de o medie de
38,6% n prezent), Cehia a redus cota de impunere pentru profit de la 24% la 21%
n 2008, urmnd ca aceasta s se diminueze la 19% n 2009.
O concuren loial contribuie la dezvoltarea mediului de afaceri, care va
antrena o dezvoltare sustenabil a economiei mondiale i nu n ultimul rnd a
statelor lumii.

Bibliografie
Irac D., 2007, Contribution des PME la croissance, Revue de la
littrature, Bulletin de la Bangue de France, no. 165, septembrie;
Vintil G., Lazr P., 2007, Taxes and fiscal competition in a bordeless
world, Sesiunea internaional de comunicri tiinifice Integrarea european
noi provocri pentru Romnia, Oradea, (ISSN-1582-5450);
Vu M., Lazr P., 2007, Considerente privind concurena fiscal,
Conferina internaional Politici financiare i monetare n Uniunea
European, Bucureti;
*** Raportul Comisiei Europene, 1997, Vers une coordination fiscale
dans lUnion europenne - Un ensemble de mesures pour lutter contre la
concurrence fiscale dommageable;
*** OCDE, 1998, Concurrence fiscale dommageable: un probleme
mondial, Rapport du Comit des Affaires fiscales;
*** Commission europenne, 2006, Commission europenne, Les
structures des systmes dimposition dans lUE;
*** La fiscalit des petites et moyenne entreprises, 2007, Document de
rfrence pour la Confrence du Dialogue fiscal international, Buenos-Aires,
octobre.


282

EDUCATION AS DE-ETHNIZED AREA

Viktoria Dolinsk, Veronika Balov
Ekonomick fakulta UMB, Tajovskho 10, Bansk Bystrica, Slovakia
viktoria.dolinska@umb.sk, veronika.balazova@umb.sk

No culture can exist in insulation, it has to have a contact with other cultures as it
is an inevitable precondition for its sound growth and changes the culture of
a certain society which lacks the exchange of symbols and ideas with other cultures
may cease to exist.
E. Mistrk
Abstract
Europe becomes a multicultural society of values with its own identity. New
European reality is inevitably connected with the conception of European culture,
European consciousness, European citizenship, European dimension and European
identity. Globalization has not only its economic and political dimension but is also
chracterized by its philosophical, anthroplogical and environmental dimensions and has
its ethics as well. Therefore it is more than natural that it has both positive and negative
aspects which may possibly result in some socio economic imbalances, global security
problems and international crime.
Keywords: education and social stratification, university education, global
developing education, cross, cultural differences, Slovak multiculturalism.

1. Global developing university education
In our paper we will consider the conception of global education as it is
presented by the North-South Centre Institute of the European Council which
perceives global education as a covering term which includes developing
education, cross-cultural education, education for sustainable development and
education contributing to the prevention of wars and conflicts. Thus the problem of
education in our schools which is discussed in this paper and which is aimed at
developing foreign countries will be denoted by the aforesaid term global
developing education. As for its content and methods of teaching, especially in the
conditions of secondaty schools, global education coincides with cross-cultural and
multicultural education, environmental education, human rights education,
citizenship education, media education and some other kinds of education.
Global developing education is the notion which is based on the English
expression Development Education used in this context. Sometimes also the
terms developing education or global education can be used instead of the term
developing global education. As far as it may easily lead to misunderstanding


283
whether the term global developing education is related to domestic regions or to
developing countries and the help provided to the countries the term global
developing education is considered to be more accurate and more exactly
denoting the education connected with the help provided to developing countries.
The term also includes the idea of extending the information about developing
countries.
To improve the quality of life in most of the countries becomes a priority
connected not only with material profit but with subjective aspects of lifestyles as
well. The report on human development presented in The United Nations
Development Programme (UNDP Human Development Report) also accepts
cultural impacts as measurable social indicators.
The purpose of the global developing education is to improve mutual
understanding in the areas of globalization, culture, economy, society and political
systems on local, national, regional and global levels. It is also necessary to point
out at the problems of help provided to developing countries , at the questions of
global solidarity and interdependence, the questions of global poverty, the situation
in health care (AIDS), child labour as well as at the problems of Fair Trade and
step by step moderate relatively outstanding imbalance between strong public
support of global (developing) education and weak public understanding presented
by our university students (Syrovtkov). Globalization has not only its economic
and political dimension but is also chracterized by its philosophical, anthroplogical
and environmental dimensions and has its ethics as well. Therefore it is more than
natural that it has both positive and negative aspects which may possibly result in
some socio economic imbalances, global security problems and international
crime.

2. Cultivation of educational process
Nowadays it is necessary to senzibilize managers for cross-cultural aspect
of communication in order to perceive the relationships among ethnicities, nations,
racial or religious communities in a more harmonic way excluding conflicts or
even a kind of animosity. It is the animosity or even hatred not only among the
members of the above mentioned communities or in the area of international
relations and consequently international management that are ranked among the
negative contemporary phenomena .
After the Slovak entry to the European Union not only the pressure of a
stronger foreign competition but also the increased pressure on motivating people
to work more effectively could have been noticed. It will consequently lead to
higher requirements for the quality of education of future economists. It will be
necessary to join the process on time and that is why it is so necessary not only to
discuss the problems of cross-cultural aspects of the economists education but to
bring the ideas to the practice as well. All the more that the students themselves , as
it is proved by our research, realize the necessity very well.


284
Europe becomes a multicultural society of values with its own identity.
New European reality is inevitably connected with the conception of European
culture, European consciousness, European citizenship, European dimension and
European identity. Cultural diversity of the world in which we live is characterized
by the co-existence of a number of different cultures which is the fact that to
a large extent influences the education on all the levels of our educational system
hierarchy.
As a rule, conflicts among cultures stem from different approaches,
stereotypes, prejudices and they are the psychological categories which also
function on supraindividual level i.e. in the relationships and behaviour of
countries, nations and ethnicities. Therefore a new subject cross-cultural
psychology is expected to play more important role. Among the serious reasons
leading to international conflicts belong the following: animosity among ethnicities
and nations, relations among big and small nations, cross-cultural differences in
negotiation behaviour of ethnicities and nations.
The influence of cultural differences on international business negotiations
with foreign partners can be relatively strong . Nevertheless, in many cases partners
can find a common ground if they pay sufficient attention to a thorough preparation
for the negotiations. Some common basic procedure can be agreed with foreign
partners in order to reach a positive result of a negotiation preparation for the
negotiation, preference of cooperative approach, acceptable common language,
attention paid to non-verbal communication, creation of relationships based on
honesty and trustworthiness, very careful usage of concessions , both negotiating
partners should be culturally sensitive and tollerant to differences.
Any culture has its ingrained generally accepted standards by which its
representatives are guided and which also include several layers: external
(gestures, symbols, manners, dress codes, business protocols, rituals, religious
practices, etc.) and internal or hidden (principles, rules and attitudes they are very
often subconscious and deeply rooted) .
The monocultural education in Slovakia which has been functioning in
both families and educational institutions for years and which has brought people
even to a stage of some cultural imperialism can be included among the most
serious obstacles that prevent people working in international management from
coping with cultural clashes. In practice it means that through our own culture,
which is considered a measure, the cultures of other countries are perceived as
a standard cost variance. The most favourable conditions for the development of
monocultural education (prevailing in majority of our schools as well as in further
education of employees ) were those functioning in authoritarianism where
differences in values were prohibited or even destroyed. This is the multicultural
education which is chracterized by democratic feeling and the acceptance of
different values while cultivating the personality of a member of society that
becomes a starting point today. In Slovakia can also be noticed a shift from
a monolithic culture to the plurality of values, to the search of such form of cultural


285
processes and hierarchies of values which could be more adequate in the current
economic and social situation . The trend should also be reflected in education.
The only condition which can add some sense to any educational effort is
the situation when those who educate succeed in orientating their learners towards
the understanding of a human being as a complex personality functioning as one
element of a world system. This is the only situation when it is possible to
contribute to the development of tolerance, empathy in contacts with other cultures
and to the formation of highly qualified economists who will realise that in the
conditions of internationalization and globalization the functioning in multicultural
environment becomes inevitable (Martinkoviov, 2006, Pomffyov Kontrkov,
2002).

3. Slovak education and multiculturalism
The process of developing the ability to cooperate with the representatives
of different cultures requires such amount of meta-knowledge which can rank us
among the global professionals who are able to function in heterogenous cultures
without losing their cultural identity as cross-cultural differences interfere with
business ethics as well. Low or even a zero level of business ethics will become
absolutely inappropriate in transcultural relations.
As numerous researches conducted in European environment show it is
necessary to pay more attention to different forms of multicultural, global and
global developing education. Curricula themselves cannot solve the questions. The
problems require changes in the approaches of the entire society. The risk that
people will react to the same situation in different ways conditioned by their
cultural and civilization backgrounds is beyond any doubt.
There even exists a possibility that in different cultures the same situation
will be evaluated in absolutely contradictory way which may result in inpredictable
consequences for the mankind. Therefore it is inevitable to know the philosophical,
but first of all ethical basis for political, legal and economic ways of thinking of
people living in different cultural surroundings (Hajko, 2005).
There legitimately appear ideas about the way how Slovak culture can cope
with multiculturalism. There are more authors who stress the shift in Slovak culture
in multicultural world and they ask the principal question whether Slovak culture is
losing in this process or whether it is just adjusting. A number of such
considerations result in an idea of closeness because plurality has its limits in the
rationality of such post-modern man who should be incorporated in a concrete
cultural tradition , is fully dependant on his / her personal identity but at the same
time he / she is able to change cultures without any serious mental impacts.
Therefore it is imposible to speak only about separate relations among cultures but,
on the contrary, about the process of changes in cultures ranging from aculturation
to transculture. According to E. Mistrik multiculturalism may only stem from
cross-cultural understanding. On the other hand, wars, dogmatism, fanatism and
endangered existence eliminate its development. (Mistrk, 2008).


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Globalization and europeanization of national economies create new
priorities and hand in hand with the process there appears a need in new orientation
in values. Contemporary Slovak culture in the period of internationalization and
globalization requires a certain degree of reflection by means of multiculturalizm.
People should more and more react to current changes leading from empathy and
tolerance with different cultures to cooperation, co-existence of cultures and ability
to live together with the representatives of even very different cultures. The
humane message is aimed at the ability of mutual co-existence of different cultures.
Despite the fact strategies considering future should also take into account some
clashes or confrontations either national or generation ones. That is why it is
necessary to know not only philosophical, but first of all ethical principles of
political, legal or economic ways of thinking of people living in contradictory
cultural surroundings as well as to minimize the animosity among ethnicities and
nations (Kika, 2006).

Bibliografie
Hajko, D. 2005. Globalizcia a kultrna identita. Nitra: FFUK, 2005. 130
s. ISBN 80-8050-913-1;
Kika, M. 2006. Another view on Professional library&Information
services. Arad: Vasile Goldis University Press, 2006. s. 38. ISSN 158-2339;
Martinkoviov, M. 2006. Education as the European Union strategic
value. Arad: Vasile Goldis University Press, 2006. s. 9. ISSN 158-2339;
Mistrk, E. 2008. Multikultrna vchova v kole. Bratislava: Nadcia
otvorenej spolonosti, 2008. 88 s. ISBN 978-80-969271-4-2;
Pomffyov, M., Kontrkov, I., 2002. Opportunities of Service Quality
Increase in the Regions of Slovakia. In: Review of International Scientific
Conference The Role of Towns as Cultural Centers in The Active Tourism,
University of Ostrava, 2002, s. 82 84. ISBN 80-7329-014-6;
Syrovtkov, J. 2007. Role vzdln ve sniovn svtov chudoby. In:
Sbornk z prvnho Otevenho univerzitnho kolokvia na tma loha univerzity
v dnen spolenosti, 31. kvtna 2006. Liberec: Technick univerzita v Liberci,
2007. s. 27 31. ISBN 8O-7372-148-1.


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THE EUROPEAN UNIQUE MARKET AND
GLOBALIZATION A NEW PROVOCATION FOR THE
ROMANIAN ECONOMY

Ionica Holban (Oncioiu)
Alexandru Ioan Cuza University of Iai and ASE Bucharest, 5A Brizei str., ph.
0744322911, nelly@cta.ro

Abstract
The European unique market is dynamic, constantly evolving and adapting itself
to the new realities. Still, it must remain dynamic and steadily adapt itself in order to
remain valid, and continuously contribute to the economic growth and social cohesion.
The unique market must take position by stimulating the development of norms and quality
standards in accordance with the international norms, in order to enable the European
citizens and enterprises to benefit from the opportunities of globalization, minimizing the
risks at the same time.
Key words: globalization, unique market, opportunities, economy

Globalization represents the process or the long term reception and
approach systems of the greatest contemporary issues determined by the interaction
of multiple processes and economic, technical, social, cultural phenomena and the
envisage of their solution in a wide perspective by the international community.
As regarding the globalization, we confront ourselves both with false
ideologies perceptions of this phenomenon and with conceptions which make the
rule of understanding, though they are inadequate, accomplished or simply
inaccurate.
As both theory and phenomenon, globalization tends to increase the
economic blockings existent at a certain moment. Therefore, in the specialist
literature, it is presented as a challenge and justification, as well as a stimulus to
widen integrity, competition and freedom of trade.
The essence of globalization is to ensure a social completeness of
economy. The economy may be globalized as an effect of commercial conventions
through its specific agents, players of the global markets. According to their
position on the international scene, this phenomenon shall be benefic for humanity.
Globalization seems to be an integration study of the worldwide economy
in which the unique market tends to be an actor of the global market as a viable
matrix of international transactions.
According to certain authors, the European Union appeared as a response
to the intensification of competition on the global market and as a consequence and
cause of changes in the economic role of the states. It became a significant actor in
the worldwide economy.


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The unique market is an essential component of the international economic
integration and, at the same time, the main means of achieving the common goals
of the states which are part if it. If initially, the accent was emphasized on the
elimination of the main cross-border obstacles which the enterprises were
confronting with, the European unique market should evolve as to improve the
functioning of the markets and to bring concrete benefits to the citizens,
entrepreneurs, workers and consumers in an enlarged Europe.
In order to realize these objectives, the European unique market should
face the following changes:
1. globalization, which offers numerous opportunities but which has
accumulated the competitive pressure for the European enterprises and
which makes that the razor edge between the internal and external markets
to become more and more indeterminate;
2. structural changes generated by the development of the economy based on
knowledge, the increasingly important role of services within the economy,
the increase of energy dependence, climate changes and population ageing;
3. a more extended and diversified European Union, which developed from a
community of 12 members and which has at present a number of members.

As regarding the European integration, globalization is seen as an external
threat which shall create an environment where a higher degree of integration shall
be necessary. Therefore, Europe shall aspire towards realizing a union in global
context. It will be difficult for Europe to accomplish its mission of reducing the
tensions created from an economic point of view and to contribute to the hastening
of institutionalization of international and global governing instruments.
For a better understanding of the new world formula and the way in which
it determines the transformational reactions at the level of Romanian authorities we
have to briefly consider the immediate past. The most important problem is if
Romanians will be able to greatly take advantage of the immense opportunity of
the European integration. For that the Romanian authorities must adopt a political
decisions mix able to ensure the economic effect regarding the accomplishment of
nominal and real convergence of our economy with that of other UE member
states.
The European Union states shall increasingly feel the need of security
offered as a member quality in the European economic block as the low economies
can no longer develop isolated, in a global market environment. The most
advantageous are the consumers and small Romanian enterprises due to the fact
that the unique market maintains their benefits and the profits shall integrally return
to them. They increasingly demand to stay under the umbrella, sheltered by the
tumultuous globalize market.
Today the environment of the Romanian enterprises became more
uncertain, more complex, and more turbulent. The competitiveness of the
enterprises on more and more globalize markets constitute a supplementary


289
competitive pressure for the enterprises of the countries developed. This dynamic
depends of a complex game of various factors, but the production of knowledge
and of new technologies play of it a role of first plan.
The competitiveness of the European Union, to the, global level, is
conceived like an instrument to assure an attractive space in term of activities and
of jobs, and finally to permit a supportable development.
In analyzing the benefits and the disadvantages brought by the European unique
market, at the extremes there are those who either support the European unique
market without reservation, considering it a cure-all, or reject it completely.
The disadvantages of the unique market would be as follows:
- on short term: partial loss of national economic control;
- on medium and long term: if this loss shall be prolonged, some
immature industries could disappear.
The contemporary world is one of interdependences; from the specialists
point of view, there is no better solution at this moment than globalization and
rationalization. The integration within the European Union implies respecting the
same rules and regulations both on the national and unique markets.
Adopting and implementing the EU standards in Romania represents one
of the conditions for the access on the Unique Market, as Romania, after accession,
is not only a member with full rights of the Unique Market, but it is also a
completely integrated member within it.
Romania is challenged by the identification of key-factors to constitute an
environment in which the entrepreneurial initiative and commercial activities may
develop. Political measures shall be needed in order to stimulate the
entrepreneurship both at the level of unique and national markets, through an
adequate approach for raising the number of entrepreneurs and developing an
increasing number of firms.
Therefore, the globalization is an irreversible reality and any country
carefully preparing its future finds itself forced to interact with it. Failing to adjust
to the new globalization environment represents not only a lost chance, but also
the risk of losing position and market segments already attained.
The present evolution of the enterprises, the internationalization of the
economy and walks entailed the multiplication of operations that is often about
amounts elevated and frequently had transnational consequences.
There are voices which consider that the unique market must be rethought
as the economy of the European Union is more fragmented than that of the United
States. This European general trend regarding consume, the investments and the
labor market represents an argument for a rethought of the unique market politics.
More exactly, a redirection of it is necessary from the concentration of the goods
towards services and innovation. In addition, a message is conveyed to realize
more reforms within the production and financial and labor markets in order to
diminish the barriers that still exist against the commercial changes and
investments.


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Globalization and the European unique market, as all social-economical
phenomena is neither totally good, but it can neither be considered something
totally bad. We can only say that, overall, it has more positive aspects than
negative ones or, just as Joseph E. Stiglitz states those criticizing globalization too
often ignore its benefits.
They demand that the unique market to become a means, not an aim. A
means to allow all those who are part of the European Union to fully capitalize the
opportunities offered to them by a more open and integrated European Union. At
the same time, they contrive promoting the interests of the European citizens in an
era of globalization on a cosmopolitan stage.
Therefore, the unique market is never going to be complete or
accomplished. A stable legislative frame was formulated for most of the activity
sectors, but on the one hand there are still gaps to be filled, on the other hand the
current norms are not always fully applied.
In conclusion, the unique market is promoted by certain connected politics
applied by the European Union along the years and for Romanian economy
specialists importance is that have the task of finding viable answers to such
challenges. The purpose of these politics is to aid as many companies and
consumers to enjoy the advantages of the unique market including the Romanians.

References
Blondel J., 2004, La globalization: approche du phenomene et ses
incidences sur laction humanitaire, IRRC, vol 86, nr. 855;
Mathieu T.,2003, Le monde des services et les leviers techonologiques
associes a son industrialization, Pea Consulting;
Mattera A., 2002, Le marche interieur de la communaute, Rapports 2000;
Moussis N.,1996, Manuel de lUnion Europeenne, Edit. EUR, Paris.


291
FACTORII CULTURALI I MOBILITATEA FOREI DE
MUNC.
CAZUL UNIUNII EUROPENE

Ion Imbrescu*, Daciana Ienaga* Mirel Petru Boldici**, Ilie Bbi***
*Universitatea de Vest , Timisoara, ** I.N.A.Centrul Regional Timisoara
***Universitatea de Vest ,,V.Goldis, 310426 Arad, Str. Cocorilor 57,
marketing@uvvg.ro

Abstract
The free movement of persons represents one of the four important freedoms for
the European Union and became an inseparable part of European citizenship. The
evolution and development of labor market were determined by a lot of factors and the last
decades were characterized by new tendencies. The mobility of labor market is influenced
by many factors and the cultural factors are present. The regression model, used to the
serial analysis offered by the Eurostat for the EU-25 countries, reveal that the cultural
factors have an impact over the mobility of labor force but it has not a major impact as the
impact of economic factors is.
Key words: European labor market, labor force migration, labor force mobility,
cultural factors.

1. Introducere
Migrarea forei de munc are un rol important n transformrile sociale
contemporane i este att un rezultat al schimbrilor globale, indiferent de context,
ct i un impuls pentru viitoarele schimbri n statele de origine, dar i n cele
primitoare. Ea are, n primul rnd, un impact direct la nivel economic, dar
afecteaz i domeniul muncii i cel social, sistemul de protecie social, cultura i
politicile naionale, relaiile internaionale, conducnd inevitabil la o mai mare
diversitate etnocultural n toate statele.
n cazul Uniunii Europene , mobilitatea sau libera circulaie a lucrtorilor,
ceteni ai statelor membre ale Uniunii, a fost unul dintre primele drepturi
recunoscute n cadrul comunitar, fapt statuat iniial prin Regulamentul nr.
1612/1968/CEE, din 15 octombrie 1968, cu privind libera circulaie a lucrtorilor
i Directiva 68/360/CEE, din 15 octombrie 1968, privind dreptul de reziden al
lucrtorilor i membrilor de familie ai acestora. Respectivele reglementri se
refereau doar la cei care desfurau o activitate economic.
Actualmente, libera circulaie a persoanelor constituie una dintre cele
patru liberti fundamentale din cadrul Pieei Interne i a politicilor comunitare la
nivelul Uniunii Europene, alturi de libera circulaie a mrfurilor, libera circulaie a


292
serviciilor i libera circulaie a capitalurilor, aa cum a fost definit de Actul Unic
European din 16 februarie1986.
Esena acestei liberti const n eliminarea tuturor discriminrilor ntre
cetenii unui stat membru i cetenii celorlalte state membre, care locuiesc sau
muncesc pe teritoriul respectivului stat. Discriminrile se refer la condiiile de
intrare, deplasare, recunoaterea pe baz de reciprocitate a calificrilor i a
diplomelor dobndite pe teritoriul statului de origine, precum i condiiile de
munc, angajare sau remuneraie.
Prin Tratatul de la Maastricht, parafat la 7 februarie 1992, s-a stabilit c
toi cetenii Uniunii Europene au posibilitatea de a circula sau de a-i stabili
reedina n mod liber n cadrul Uniunii, acest drept devenind inseparabil de
cetenia european: Fiecare cetean al Uniunii are dreptul de a circula i rezida
liber n cadrul teritoriului Statelor Membre, sub rezerva restriciilor i condiiilor
stabilite n prezentul Tratat i prin msurile adoptate pentru punerea n aplicare a
acestuia.
n ceea ce privete fora de munc, Articolul 39 al Tratatului instituie
dreptul lucrtorilor de a circula liber n interiorul Comunitii i stipuleaz faptul c
nu este permis nici o discriminare ntre lucrtorii statelor membre n ceea ce
privete condiiile de munc, locul de munc sau remuneraia.
Mai trziu, Tratatul de la Nisa, din 11 decembrie 2000, implic i
Parlamentul European n materie de liber circulaie, prin atribuirea acestuia a unui
rol consultativ n procesul de adoptare a unor dispoziii comunitare. Actele
normative comunitare prin care este reglementat libera circulaie a persoanelor, au
n vedere: recunoaterea reciproc a calificrilor profesionale, profesiile
reglementate de directivele sectoriale (avocai, arhiteci, medici, medici dentiti,
farmaciti, asisteni medicali, moae i medici veterinari), drepturile cetenilor
(cetenia european, dreptul de vot, vizele), libera circulaie a lucrtorilor,
coordonarea sistemelor de securitate social i migraia.
O mobilitate ridicat determin creterea oportunitilor lucrtorilor de a
gsi un loc de munc i angajatorilor de a gsi persoane cu un nivel corespunztor
al aptitudinilor, impulsionndu-se astfel ocuparea forei de munc i creterea
economic. n cadrul comunitar, libera circulaie a lucrtorilor are ca scop principal
deschiderea pieei europene a forei de munc tuturor lucrtorilor din UE,
contribuind astfel la obiectivul general viznd pacea i prosperitatea i completnd
piaa intern a mrfurilor, serviciilor i capitalului.

2. Piaa muncii in plan comunitar
Procesul de formare a pieei muncii a parcurs aceleai etape ca i
Uniunea European n ansamblul su. n momentul constituirii CEE exista i
funciona n fiecare din statele membre o pia a muncii, parte component a pieei
naionale a fiecrui stat dar i a pieei europene i mondiale a muncii. Pe teritoriul
unor state membre ale CEE s-a format i a funcionat, paralel cu piaa oficial a


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muncii, o pia neagr neoficial, care a influenat comportamentul, funcionarea i
evoluia celei oficiale.
Pe aceste piee s-au manifestat diferene chiar semnificative n nivelul
ofertei de munc legate de evoluia demografic n Europa dar i datorita
modificrilor n structura populaiei pe vrste, a creterii ponderii femeilor n viaa
economic, a prelungirii duratei medii de colarizare, etc.
Paralel cu procesul de formare a pieei muncii n plan comunitar s-a
intensificat rolul guvernelor n procesul de reglementare a mecanismului de
funcionare a pieei naionale a muncii, prin crearea unui cadru legislativ i
instituional care s asigure punerea n practic a msurilor de securitate social, de
urmrire a gradului de ocupare a forei de munc , a nivelului de trai al populaiei.
Economiile din Europa de Vest, Germania, Frana,Marea Britanie, Italia
dar i altele, au exercitat i exercit o atracie deosebit asupra forei de munc din
Europa Central i de Est dar i celei din fostele colonii ale Marii Britanii, Franei,
Olandei.
Asupra evoluiei i dezvoltrii pieei muncii n UE au exercitat influene
de o serie de factori:
- evoluia demografic din Europa de Vest n perioada postbelic. Rata medie de
cretere a populaiei a fost diferit n rile care compun UE. Astfel ntre 1965 i
1980 a fost relativ sczut n Marea Britanie 0,2 %, Belgia 0,3%, mai mare n
Olanda 0,9%, Spania 1,5%, Irlanda 1,2%. Incepnd cu anul 1986 s-a nregistrat un
regres la nivelul ntregii Uniuni. Pentru anul 2050 se prevede o scdere a populaiei
apte de munc, la nivelul UE cu 18% comparativ cu anul 2004, n timp ce numrul
populaiei de peste 65 de ani va crete cu 60%.
- densitatea populaiei este diferit pe regiuni; are valori nalte n zonele puternic
industrializate din Germania, Belgia, Olanda, unde venitul pe locuitor nregistreaz
niveluri peste valoarea medie i sczute n Spania, Grecia, Irlanda, unde se
nregistreaz cele mai mici valori ale venitului pe locuitor.
Dup anul 1986 au aprut tendine noi n mobilitatea forei de munc n
interiorul UE, astfel:
- a crescut ponderea mobilitii ntre rile din Nord i Marea Britanie i Germania,
scznd ponderea fluxurilor dinspre statele din Sud;
- a crescut ponderea persoanelor cu pregtire superioar i a managerilor n totalul
forei de munc care se deplaseaz n interiorul UE;
- s-au schimbat prioritile n privina alegerii noului loc de munc; dac la nceput
fluxurile se orientau spre industriile manufacturiere sau construcii, n prezent se
ndreapt spre sectorul bancar, al asigurrilor, n general, n sectorul serviciilor;
- se accentueaz deplasarea forei de munc dinspre Nord spre Sud, tendin
determinat de dezvoltarea industriei turismului, a serviciilor n Italia, Spania,
Portugalia, Grecia.
Totodat, se contureaz n prezent anumite tendine n migraia forei de
munc din exterior spre spaiul comunitar:


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- se manifest fluxuri de for de munc din Africa i de pe coasta Mrii
Mediteraniene spre Italia, Frana, Belgia, Olanda, Germania;
are loc o dezvoltare treptat a unor fluxuri de for de munc provenind din Asia,
spre Belgia, Olanda i Germania;
- se constat existena unor fluxuri de for de munc provenind din estul Europei
spre Germania, Olanda, Norvegia, Marea Britanie, Irlanda;
- se contureaz existena unor fluxuri de for de munc din unele state puternic
industrializate spre cele comunitare. De exemplu, n Marea Britanie se relev
existena unor fluxuri de for de munc provenind din SUA i Japonia.
Tendinele relevate n migraia i mobilitatea forei de munc au la baz o
multitudine de factori ntre care nu poate lipsi politica social a UE centrat pe
funcionarea pieei muncii. Principalele elemente relevante n domeniul politicilor
sociale par a fi urmtoarele:
- transferurile sociale care reprezint ntre 15 i 25% din PIB,iar Fondul Social
European acoper doar 0,1% din PIB;
- reglementrile care influeneaz funcionarea pieei muncii, centrate pe sntate i
securitatea locului de munc;
- relaiile instituionale i de parteneriat social.
Aceste elemente caracteristice ale politicii sociale sunt generatoare de
convergen social, dar o convergen apreciat de regul ca fiind slab.
Funcionarea pieei unice, prin mecanismele sale, poate pe termen mediu i lung s
atenueze diferenele existente ntre diferitele economii n nivelul de salarizare,
protecie social, condiii de munc i care genereaz fenomenul de dumping
social. Acest fenomen, care i are originea in condiiile diferite manifestate pe
piaa european a muncii, poate fi atenuat i n final evitat, prin eliminarea
factorilor care limiteaz convergena: presiuni bugetare diferite de la o ar la alta;
funcionarea pieei unice n toate structurile sale, acceptarea la nivelul fiecrui stat
membru i la nivel comunitar a politicilor privind ocuparea forei de munc i a
drepturilor sociale nscrise n Charta Social adoptat de statele comunitii.

3. Mobilitate i migraiune. Factori determinani
Mobilitatea factorului munc poate, pe de o parte, s fie generat sau nu,
pe fondul unei informri din partea lucrtorilor, iar pe de alt parte, s fie una
forat sau una voluntar. Mai mult, n sens exhaustiv, PRANATI DATTA (1998),
apreciaz faptul c migraia este atribuit caracteristicilor negative care opereaz
n ara de origine, coroborate cu trsturile pozitive din ara de destinaie. Exist
n acest sens, dou tipologii ale lucrtorilor emigrani:
a. Emigrantul nonvoluntar, care reprezint o persoan apt de munc, ce
migreaz din ara de origine forat, uzitnd de statutul de azil politic, datorit
unor motive de ordin politic, religios sau etnic. n acest caz, se observ c mobilul
economic este nul, n sensul n care migrarea nu s-a datorat unor elemente care
vizeaz creterea nivelului de bunstare social pe seama maximizrii venitului
personal;


295
b. Emigrantul voluntar, care reprezint o persoan apt de munc, ce migreaz
din ara de origine ghidat, n special, de condiiile de trai, cu accent asupra
componentei economice, mai precis a ctigului personal.
Se poate identifica, pe cale de consecin, mai multe forme ale circulaiei
forei de munc la nivel internaional:
a. Emigrarea forei de munc reprezint procesul prin care o persoan apt de
munc prsete teritoriul statal pentru a deveni, permanent sau semipermanent,
rezidentul unui alt stat (procesul este privit prin prisma statului de origine);
b. Imigrarea forei de munc ilustreaz procesul prin care o persoan apt de
munc i stabilete, permanent sau semipermanent, rezidena ntr-un alt stat dect
cel de origine (procesul este privit prin optica statului de destinaie);
c. Mobilitatea forei de munc exprim tendina unei persoane de a se deplasa pe
piaa unic a muncii,o micare dintr-o ar n alta a UE, dintr-o zon n alta , s-au o
micare ocupational,fr nici o ngrdire de ordin juridic sau financiar.
Pe baza formelor internaionale ale circulaiei forei de munc se poate
determina migraia (mobilitatea) net a forei de munc, ca diferen ntre
imigrarea i emigrarea forei de munc, ntr-un stat, pe o anumit perioad de timp
(de regul un an).
Migraia i mobilitatea internaional a forei de munc sunt determinate de
o serie de factori eseniali, dintre care cei de natur pur economic joac un rol
important, ns nu unic. Factorii care acioneaz n mod semnificativ asupra
migrrii forei de munca sunt de natura economica, demografic, social, politic,
precum i geografic, precum i cei de esen cultural.
1. Factorii economici subsumeaz o serie de circumstane care mping indivizii s
prseasc rile lor de reziden, caracteristice fiind: instabilitatea i recesiunea
economic, srcia, lipsa unor oportuniti de munc, lupta cu nivelul de trai,
violarea proprietii private, insecuritatea economic, slaba industrializare sau chiar
inexistena acesteia.
2. Factorii demografici rezid, n special, pe de o parte, din mobilitatea populaiei
datorit densitii mari din zonele de reziden (migrarea este cu att mai puternic,
cu ct densitatea populaiei este mai mare n rile de origine), iar pe de alt parte,
din modificrile sporului natural, n ideea n care mbtrnirea populaiei atenueaz
efectul migrator.
3. Factorii sociali determin migrarea populaiei datorit unor elemente care in de
instrucie, pregtirea profesional, aptitudini, stare civil, securitate social, religie,
armonia social, dar mai ales de ideea asigurrii unitii familiei.
4. Factorii politici au n esen componente care vizeaz instabilitatea politic,
frica pentru convulsii socio-politice, terorismul, atitudinea liderilor politici i a
politicienilor, tirania majoritii prin aciuni opresive, nerespectarea drepturilor
democratice i a opiniilor politice, intolerana politic etnico-religioas, dar i
nclcarea libertii presei.
5. Factorii geografici vizeaz faptul c fenomenul migrrii este puternic corelat cu
proximitatea geografic, adic cu acel areal geografic favorabil situat n imediata


296
vecintate a zonei de reziden (de regul, factorul geografic acioneaz concertat
cu ceilali factori, fiind mai mult un element stimulator dect un factor propriu-
zis).
6. Factorii culturali sunt atribuii unor dimensiuni culturale menite s influeneze
migrarea forei de munc. Geert Hofstede (1980), a artat c diferenele culturale
au la baz patru factori cuantificatori eseniali: a)- distana fa de putere (P); b)-
individualismul (I); c)- masculinitatea (M); d)- evitarea incertitudinii (U).
Autorul a identificat patru dimensiuni de baz ale diferenelor dintre
culturile naionale, care pot fi poziionate de la un grad ridicat pn la un grad
sczut pe fiecare din cele patru scale, obinndu-se astfel un profil cultural distinct.
Ulterior a fost identificat i adugat modelului construit o a cincia dimensiune,
orientare pe termen lung (LTO) - legat de perioada de timp pentru care oamenii i
fac planuri i ateapt rezultate i msura n care au tendina de a sacrifica
gratificaia de astzi pentru un rezultat viitor.
a. Distana fa de putere msoar intensitatea acceptrii de ctre membrii unei
societi a existenei unei legturi mai intense sau mai puin intense cu puterea.
n cazul unor societi cu distan mare fa de putere nu exist aciuni
participative ntre membrii societii i puterea politic, ba mai mult, inegalitatea
dintre indivizi este evident, n economie primeaz sectorul agricol, guvernele
acioneaz autocrat i centralizat, clasa de mijloc este slab reprezentat, exist
conflicte latente ntre clasele sociale antagonice, iar importana cea mai mare o au
indivizii implicai n activitile administraiei publice.
n cazul unor societi cu distan mic fa de putere exist o interdependen
mutual, participativ, ntre indivizi i puterea politic, egalitatea ntre membrii
societii este garantat, n economie primeaz sectorul industrial, guvernele
acioneaz democratic i descentralizat, clasa de mijloc este puternic reprezentat,
nu exist conflicte latente ntre clasele sociale antagonice, iar importana
persoanelor implicate n activitile administraiei publice este minor.
b. Individualismul msoar intensitatea relaiilor economico-sociale stabilite, pe de
o parte, ntre indivizi, iar pe de alt parte, ntre acetia i membrii altor comuniti.
Drept urmare, un nivel redus al individualismului desemneaz o societate
colectivist, slab dezvoltat, rural, care valorizeaz grupul, spaiul comun
acestuia, crendu-se o puternic percepie a proprietii colective. Astfel de
societi sunt centraliste, paternaliste, durabile n timp, puternic sprijinite de
guvern, egalitatea social fiind preferat echitii.
n antitez se situeaz societile individualiste, puternic dezvoltate, urbane, n care
primeaz individul, familia i spaiul privat, libertatea i solidaritatea fiind
dimensiuni determinate strict de crezul personal. Echitatea social este mult mai
important dect egalitatea, iar eficiena, ambiia i succesul n via sunt
dimensiuni de netgduit.
c. Masculinitatea msoar, fr a implica o discriminare pe sexe, profilul psiho-
social al unei societi.


297
Se consider c o societate este masculin n msura n care aceasta este
dominat de libertatea decizional i dorina indivizilor de afirmare social, statutul
social fiind elementul esenial. n societatea masculin statutul social este esenial,
bunstarea individual i averea devanseaz dimensiunea spiritual, iar serviciile
publice i cele educaionale sunt orientate spre performan. Mai mult, sistemul
politic este unul de competiie, n care politicienii aparin preponderent sexului
masculin i clasei medii de vrst.
La polul opus, societile feminine sunt dominate de egalitate, solidaritate,
consens i centralism, viaa spiritual declasnd situaia material.
d. Evitarea incertitudinii cuantific gradul de acceptare de ctre membrii societii
a anxietii induse de ambiguitatea i imprevizibilitatea situaiilor de viitor.
Societile cu un nivel mare de evitare a incertitudinii sunt concentrate
asupra activitii de planificare, bazate pe detaliere i estimri riguroase. Astfel de
societi sunt democraii tinere sau state n curs de dezvoltate, n care experiena
ridicat a politicienilor este esenial.
Societile cu un nivel redus de evitare a incertitudinii admit c riscul i
nesigurana sunt elemente care nu pot fi n totalitate contracarate. Aceste societi
sunt democraii vechi sau state puternic dezvoltate, n care schimbrile sunt ciclice,
cu frecven mare i impact major, iar diferenele dintre politicienii sunt
nesemnificative de la o generaie la alta.

4. Efectele factorilor culturali asupra migrrii (mobilitii) forei de munc:
cazul Uniunii Europene
Pentru a pune n eviden, a cuantifica i analiza impactul factorilor de
natur cultural asupra migrrii forei de munc, n cazul Uniunii Europene 25,
premisa teoretic a cercetrii se fundamenteaz pe ideea potrivit creia migrarea i
mobilitatea forei de munc, reprezentat prin migrarea net (MN), este puternic
influenat de factorii culturali care acioneaz n ara de reziden, msurai prin
intermediul celor patru dimensiuni identificate de Hofstede (2003) mai sus citate.
Migrarea net a forei de munc n baza creia s-a efectuat analiza este cea
comunicat n Eurostat Yearbook 2006-07 i este reprezentat de diferena
rezultat ntre numrului imigranilor i cel al emigranilor aflai n perioada activ,
la nivelul unui an, ntr-un stat.
Cercetarea implic folosirea unui model regresiv de tip Pool Date, n
care variabila rezultativ este reprezentat de migrarea net a forei de munc, iar
variabilele factoriale sunt reprezentate de indicatorii dimensiunilor culturale citate
de Hofstede.
Perioada de studiu cuprinde intervalul 1993-2004, iar metoda de analiz
utilizat este cea de modelare econometric, folosindu-se pachetul software
EViews 5.0. Programul informatic permite analizarea datelor n sistem panel,
fapt care presupune realizarea de combinaii ntre serii de timp i date
corespunztoare unor entiti diferite. Modelul regresiv de tip Pool Date
considerat are forma:


298

it it it it
xX Y + + =
(4.1)

i =
25 , 1
(4.2)
unde
-
it
Y
reprezint variabila dependent MN , migraia net;
-
coeficientul termenului liber;

-
i
coeficienii variabilelor independente;

-
it
X
variabilele independente - n cazul de fa, P, I, M i U;
-
it
variabila aleatoare;
- i numrul de seciuni dup care se face regresia - 25 seciuni (numrul statelor
membre ale uniunii);
- t perioada de timp (intervalul 1996-2004).
n urma calculelor econometrice efectuate, au rezultat urmtoarele valori ale
testelor statistice:
Tabelul 1.
Rezultatele testelor statistice n cazul modelrii migraiei ( mobilitatii )nete a forei
de munc sub impactul factorilor culturali
Variabila Dependent: MN?
Metoda: Pooled EGLS (Cross-section weights)
Data: 01/18/08 Ora: 11:47
Eantion: 1993 2004
Numr de observaii: 12
Numr de seciuni (numr de state): 25
Total observaii pool (balansate): 300
Estimare linear dup un pas, de tip weighting matrix

Variabil Coeficient
Eroarea standard
a coeficienilor
funciei de
regresie
t-Statistic Probabilitate
P? 0,714073 0,183716 3,886823 0,0001
I? 0,028981 0,044496 0,651317 0,1153
M? 0,231766 0,113252 2,046455 0,0416
U? -0,282166 0,139284 -2,025829 0,0437
Coeficient de
corelaie 0,110281 Media variabilei dependente 60,88371
Coeficient de 0,101263 Eroarea standard a variabilei 93,27627


299
corelaie ajustat dependente
Eroarea standard a
regresiei 88,42752 Sum squared resid 2314550,
F-statistic 12,22971 Durbin-Watson 1,915090
Probabilitatea
(F-statistic) 0.000000

n acest caz, modelul econometric are forma:

it it it it it it it
xU 4 xM 3 xI 2 xP 1 MN + + + + + =
(4.3)

Analiznd datele redate n tabel, se desprind urmtoarele concluzii:
a)- valorile erorilor standard a coeficienilor funciei de regresie sunt
inferioare, n modul, valorilor coeficienilor, ceea ce nseamn c aceti coeficieni
sunt corect estimai, concluzie susinut i de valorile minime ale probabilitii;
b)- coeficientul de corelaie, cu o valoare de 11,02%, arat faptul c
legtura statistic ntre variabila rezultativ - MN i cele endogene - P, I, M i U
este slab, modificrile acestora regsindu-se ntr-o proporie relativ redus n
modificrile MN.
Datorit rezultatului testului Durbin-Watson, se poate aprecia c, dei
coeficientul de corelaie este mic, modelul construit poate fi considerat
reprezentativ pentru a descrie legtura dintre sporul migrrii forei de munc i cele
patru dimensiuni culturale ale lui hofstede (distana fa de putere, individualismul,
masculinitatea i evitarea incertitudinii).
Drept urmare, prin nlocuirea coeficienilor, modelul poate fi scris
matematic astfel:

MN = 0,714xP + 0,028xI + 0,231xM 0,282xU , (4.4)

ceea ce pune in relaie migraia (mobilitatea) net de variabilele culturale.

5. Consideraii finale
Din model se observ faptul c la nivelul celor 25 de state membre ale
Uniunii Europene factorii culturali nu au un impact major asupra mobilitii nete a
forei de munc (dintre acetia cel mai important este masculinitatea), aa cum se
nregistreaz n cazul factorilor economico-politici. De asemenea, se constat
urmtoarele aspecte:
- mobilitatea i migrarea net a forei de munc n Uniunea European este cu att
mai mare cu ct distana fa de putere este mai mare, adic cu ct n societate
inegalitatea dintre indivizi este mai evident, clasa de mijloc este slab reprezentat,
iar ntre clasele sociale antagonice exist conflicte latente;


300
- mobilitatea i migrarea net a forei de munc este cu att mai mare cu ct
individualismul este mai mare, adic cu ct societatea este mai puternic dezvoltat,
mai urban, iar individul, libertatea, familia i spaiul privat sunt elemente
fundamentale;
masculinitatea este mai mare, adic cu ct n societate libertatea decizional i
dorina indivizilor de afirmare social sunt eseniale;
evitarea incertitudinii este mai mic, adic cu ct societile sunt democraii vechi,
n care schimbrile sunt ciclice, cu frecven mare i impact major, iar diferenele
dintre politicieni sunt nesemnificative de la o generaie la alta;
n ansamblu, n cazul UE.25, mobilitatea forei de munc sub impactul
dimensiunilor culturale este de slab intensitate, efectul major avndu-l distana
fa de putere, urmat de masculinitate, de individualism, respectiv evitarea
incertitudinii (n ultimul caz n sens contrar).

Bibliografie
Datta, Pranati, (2004), ,,Push-Pull Factors of Undocumented Migration
from Bangladesh to West Bengal: A Perception Study, The Qualitative Report
Volume No.9, 2 June 2004.
Datta Pranati (2002), ,,Nepali migration to India, Paper presented in the
Regional Population Conference, South East Asias Population in a changing Asian
Context, organized by International Union for The Scientific Study of Population,
Bankok, Thailand., p. 18;
Datta Pranati (1998), ,,Migration to India with special reference to Nepali
migration, Unpublished doctoral dissertation, University of Calcutta, Kolkata,
West Bengal, India, p. 21;.
Hofstede Geert, (2003), ,,Culture's Consequences, Comparing Values,
Behaviours, Institutions, and Organizations Across Nations, Sage Publications,
Second Edition.
Hofstede Geert. (1980), ,,Culture's consequences: International differences
in work-related values, Newbury Park, p. 186.
Meriaux Bernard (1978), ,,Les besoins d'emploi: contenu et problemes
poses par leur satisfaction, Revue conomique, Vol. 29, No. 4 (Jul., 1978).
Mnz Rainer, Fassmann Heinz, (2004), ,,Migrants in Europe and their
economic Position: Evidence from the European Labour Force Survey and from
Other Sources, Paper Prepared for the European Commission, DG Employment
and Social Affairs.
Tudorache Carmen Mihaela (2006), ,,Efectele circulaiei forei de munc
n Uniunea European, Revista Economie teoretic i aplicat, Nr. 8 din 2006
(503).
* * * Tratatul de la Maastricht din 7 februarie 1992,art. 18, pct. 1


301
* * * Europe in figures.Seriile statistice sunt cele publicate oficial de
Eurostat n Eurostat yearbook 2006-07, (2006), Luxembourg: Office for Official
Publications of the European Communities.
* * * Seriile statistice reprezentnd dimensiunea cultural sunt preluate
din baza de date existent pe adresa http://www.geert-
hofstede.com/hofstede_dimensions.php.
* * * http://www.karat.org/documents/c4.pdf.


302
FACTORS DETERMINED THE MUNICIPAL ECONOMY
IN SLOVAKIA

ubica vantnerov, Monika Makanov
Faculty of Economics, Matej Bel University, Tajovskho 10, 975 90 Bansk Bystrica,
Slovakia, phone: +421 (0)48 4462140 (2177),
e-mail: lubica.svantnerova@umb.sk, monika.makanova@umb.sk

Abstract
Municipal economy creates the inseparable part of the local economy and it is one
of the main determinants for its development. Municipal economy rose gradually and it has
been determined by many factors activated the changes in its extent and structure.
Basically of knowledge of these factors it is possible to objectively justify some changes,
which occurred in development of municipal economy in Slovakia and which influenced its
functioning, extent and structure.
In this paper we identify main factors determining the municipal economy and
examine the influence of chosen factors on extent and structure of municipal economy in
Slovakia with the use of relevant mathematic and statistic methods and with the use of
results of empirical research, which we realized on chosen sample of 98 Slovak
municipalities.
Key words: municipality, municipal economy, global factors, local factors,
influence of factors, correlation coefficient, dependency, measure of dependency

Introduction
Large attention of scientific community is paid to possibilities of
endogenous development of territories in the present. According to representatives
of endogenous development the developing impulses should rise from inside of
territory, i.e. by activating and using of inner potential of territory, to which we can
include the municipal economy as an inseparable and important part of local
economy.
In economic theory we find only a few authors who use a complex
approach to research of entity and content of municipal economy. The most of
theorists pay their attention to partial problems like financial system of
municipality, municipal assets, and forms for provision of public goods by local
self-government, etc.
The municipal economy is defined as a complex of economic activities,
which is connected with responsibility of municipality for provision of specific
social needs and these have the form of municipal production. It means that the
specific group of goods and services is provided by municipality as an economic
subject or by economic subject founded by this municipality. (vantnerov, 1997,


303
s. 30). At the same time the municipal economy is as a subsystem of local economy
with basic features of public sector according to public economy criteria.
Municipal economy is a specific group of economic processes, which
happen on municipal territory, are fixed on municipal competences and are
provided by municipality or by economic subject founded by this municipality.
Because the activities expressing the entity of municipal economy are a
part of branch, sector and spatial structure of economics, we will consider the
municipal economy as a subsystem of economics in the country.
Municipal economy its forming, development, function, extent and
structure is influenced by many factors, which is necessary to know and determine
for objective justification of changes, which occurred in development of municipal
economy in Slovakia. This problematic absents in the scientific literature.
Factors determining the municipal economy we divide to:
a) global factors with general influence on economy of all municipalities,
b) local factors, which are specific for each municipality and their influence
has a local character. (vantnerov, Makanov, Koiak, 2007, s. 135).
To the global factors we arrange: used model of public administration in
particular country, extent and structure of competences of local self-government,
competences of municipal authorities, legislative assessment of economic
conditions of local self-government, legislative specification of basic features of
subject creating municipal economy from legal form and economy mode.
Local factors, which are specific for each municipality, play the important
tasks from aspect of sustainable development of municipality. To these factors
belongs:
- size of municipality expressed by the amount of local inhabitants,
- structure of needs on municipal territory,
- form of realization of competences on municipal territory and creation of specific
conditions for satisfaction of wants,
- decisions of municipal authorities connected with forms for provision of local
public goods,
- decisions within the frame of foundation function of municipality about character
of subjects creating the municipal economy,
- structure of economic subjects located on municipal territory,
- municipal assets, its value and structure,
- financial system of municipality.
The influence of local factors, which are the size of municipality, structure
of needs on municipal territory, municipal assets and financial system of
municipality, has been not exactly proved. We assume that:
1. size of municipality expressed by the amount of local inhabitants,
2. demographic potential expressed by age structure of municipal inhabitants,
3. value of municipal assets,
4. value of municipal receipts,


304
5. value of expenditures from municipal budget,
determine the extent and structure of municipal economy in Slovakia.

Methods
The objective of this paper is to prove the influence of chosen local factors
on municipal economy in Slovakia with the use of relevant mathematic and statistic
methods and with the use of results of realized empirical research.
For this purpose we use the Spearman coefficient of sequential correlation,
hypothesis test about correlation coefficients, graphic illustration of statistic data,
method of analysis and synthesis, induction and deduction, as well as method of
scientific abstraction and comparison.
The influence of local factors we are testing separately on three selected
files, which are representative according to the size category and spatial
arrangement. The first file consisted of 70 Slovak municipalities, the second file
creates 28 Slovak towns and the third file presents the summary of selected
municipalities and towns, i.e. 98 subjects. The influence of chosen factors we
analyze in period of years 2000 2006.
For calculation of the Spearman coefficient it is necessary to sequence the
selected municipalities and towns upwardly according to independent variable (i.e.
amount of inhabitants, value of municipal assets, receipts and expenditures). The
amount of subjects creating municipal economy is dependent variable.
Spearman coefficient of sequential correlation is in form:
R = 1- 6(ix iy)
2
. (Hindls, Hronov, Seger, 2003, s. 227).
n (n
2
1)
Calculated values of correlation coefficient can be from closed interval <-
1, +1>. If the coefficient of correlation is equal to -1, between variables exists the
indirect function linear dependency; if it is equal +1, between variables is the direct
function linear dependency. Correlation coefficient equal to zero means the linear
independency of variables. The more is the coefficient of correlation in absolute
expression more closely to 1, thereby is the dependency stronger and the more it is
closely to zero, the dependency between variables is freer, i.e. weaker. High value
of correlation coefficient does not have to mean a causal dependency between
variables in any case. For confirmation of dependency we use the hypothesis test
about correlation coefficients by significance level = 0.05.

Results
Basically on realized calculations we attained to the following conclusions.
Calculated values of the Spearman coefficient of sequential correlation
indicate the existence of direct linear dependency between amount of inhabitants
and amount of subjects creating the municipal economy of selected municipalities
and towns during the whole period of years 2000 2006. These results have been
confirmed by hypothesis test of correlation coefficients in particular years, too. The
lowest values in whole analysed period reached the correlation coefficient in case


305
of municipalities, what illustrates graph 1. It deals about a medium-strong direct
dependency between the amounts of municipal inhabitants and the amount of
subjects of municipal economy, when values of correlation coefficients moved in
interval from +0.34 to +0.66. In case of towns we realised the medium-strong
direct dependency between variables in 2000 and 2001, but from 2002 we can
speak about a strong direct dependency, when values of correlation coefficient
moved in interval from +0.67 to +1. The highest measure of dependency we noted
in 2006. Strong direct dependency during the whole analysed period we proved in
case of the third selected file created by summary of municipalities and towns, too.
Changes in value of correlation coefficient in particular years, as well as
changes in intensity of influence of relevant factor are evocated by change of
influence of other factors local or global on dependent variable, i.e. on amount of
subjects of municipal economy. It means that the amount of subjects of municipal
economy is more or less influenced not only by the chosen factor, but also by effect
of other factors with higher or lower intensity of influence.
The significant change in all three files we noted in 2002, when the
measure of dependency between amount of inhabitants and amount of subjects of
municipal economy increased rapidly. As the main reason of this fact we consider
the influence of global factor a real decentralization connected with transfer of
new competences on municipalities, mainly in area of education and social care.
Thereby the amount of subjects of municipal economy increased considerably.
If we square the coefficient of correlation, we obtain a coefficient of
determination in percentage expression. Consequently we can state, that the
amount of subjects of municipal economy was determined by the amount of
inhabitants in 2000 at 16.7%, in 2001 at 15.9%, in 2002 at 44.4%, etc. In case of
towns the correlation coefficient had a growing tendency during the analysed
period and the coefficient of determination rose proportionally, too. While in 2000
the amount of subjects of municipal economy was explained by the amount of
inhabitants at 16.7% (by significance level 0.05), in 2006 the influence of this
factor increased at 86.8%.

0,6667 0,6294 0,6213 0,6057
0,6081
0,3988 0,4087
0,4091
0,8222
0,8733 0,8792 0,8892
0,9319
0,4457
0,6791
0,6842
0,8366
0,841 0,8315 0,8213
0,8267
0
0,2
0,4
0,6
0,8
1
2000 2001 2002 2003 2004 2005 2006
Year
M
e
a
s
u
r
e

o
f

d
e
p
e
n
d
e
n
c
y
Municipalities
Towns
Together


306
Graph 1 Measure of dependency between amount of inhabitants and amount of
subjects of municipal economy in 2000 - 2006
Source: Self research.

The second local factor we assume that it influences the municipal
economy is the value of municipal assets. For determination of measure of
dependency between the value of municipal assets and the amount of subjects
creating the municipal economy we use, as in previous case, the Spearman
coefficient of sequential correlation and for testing of dependency the hypothesis
test about correlation coefficients. In the following graph we illustrate some
calculated values of correlation coefficients in particular years.

0,7679
0,4296 0,4259
0,6333
0,5949
0,6074 0,6182 0,617
0,3481
0,3562
0,6613
0,6466
0,8161
0,7835
0,6743 0,6884
0,8074
0,8178
0,8171
0,8124 0,8131
0
0,2
0,4
0,6
0,8
1
2000 2001 2002 2003 2004 2005 2006
Year
M
e
a
s
u
r
e

o
f

d
e
p
e
n
d
e
n
c
y
Municipalities
Towns
Together

Graph 2 Measure of dependency between value of municipal assets and amount of
subjects of municipal economy in 2000 - 2006

Calculated values indicate a direct linear dependency between the value of
municipal assets and the amount of subjects of municipal economy during the
whole analysed period of years 2000 2006. In case of municipalities it dealt about
the medium-strong dependency, which was noticed in 2000, 2001 and 2004 in case
of towns, too. Hypothesis tests about correlation coefficients consequently
confirmed the direct dependency between variables.
The most important changes in development of measure of dependency we
noticed in 2002 in case of all three files and in 2004 in case of towns. Development
in 2002 we can explain by real decentralization, in consequence of which the value
of municipal assets increased. Decrease of measure of dependency between the
value of assets and the amount of subjects creating the economy of towns in 2004
was caused by decrease of value of their total assets in comparison with previous
two years in accordance with increasing amount of subjects of municipal economy.
It means that the amount of economic subjects of towns was more determined by


307
effect of other factor or factors than by value of municipal assets in this year. The
influence of value of assets on the amount of economic subjects of municipalities
and towns together was the highest in 2003 and 2004 when it reached 67%.
The third factor, the influence of which we have tested, is the value of
receipts creating the municipal budget. Results illustrated in graph 3 indicate the
existence of direct linear dependency between variables during the whole analyzed
period. We can state that values of the Spearmen coefficient of sequential
correlation belong to the highest calculated values and they confirm a strong direct
dependency between the value of municipal receipts and the amount of subjects of
municipal economy.

0,4463
0,4713
0,7609
0,723
0,66
0,7042
0,7169
0,4045
0,4161
0,7774 0,864
0,8807
0,864 0,8496
0,685
0,7187
0,8761 0,8629
0,8123 0,8213
0,8418
0
0,2
0,4
0,6
0,8
1
2000 2001 2002 2003 2004 2005 2006
Year
M
e
a
s
u
r
e

o
f

d
e
p
e
n
d
e
n
c
y
Municipalities
Towns
Together
Graph 3 Measure of dependency between value of municipal receipts and amount
of subjects of municipal economy in 2000 - 2006

The value of expenditures of municipal budgets is the fourth factor, which
influences the amount of subjects of municipal economy in our opinion. We
assume that the amount of subjects creating the municipal economy depends on the
value of expenditures from municipal budget. On the basis of realized calculations
illustrated in graph 4 we can confirm our assumption about the existence of direct
dependency between analysed variables.


308
0,4448
0,4123
0,7023
0,6244 0,6279 0,6177
0,6741
0,3586
0,4743
0,8344
0,8773
0,7895
0,8196
0,7894 0,6761
0,7004
0,8541
0,8232
0,842
0,7727
0,8041
0
0,2
0,4
0,6
0,8
1
2000 2001 2002 2003 2004 2005 2006
Year
M
e
a
s
u
r
e

o
f

d
e
p
e
n
d
e
n
c
y
Municipalities
Towns
Together
Graph 4 Measure of dependency between value of municipal expenditures and
amount of subjects of municipal economy in 2000 - 2006
A little bit different process we used by substantiation of influence of last
chosen local factor, which is the structure of needs on municipal territory.
According to our assumption the structure of needs depends on demographic
structure of local inhabitants, too. It means that the share of age groups of
inhabitants on the total amount of municipal inhabitants influences the specific
structure of economic activities and so the economic subjects creating the
municipal economy, too. The scale of economic activities is not adequate to the
amount of economic subjects of municipal economy yet. By verification of
mentioned assumption we had to take into consideration the following facts:
- the influence of global factors, mainly legislatively determined extent and
structure of competences of local self-government,
- the possibility of quantification of variables for using of relevant mathematic and
statistic methods for exact confirmation of influence of chosen factor on municipal
economy.
The influence of demographic structure of inhabitants on the structure of
economic subjects creating the municipal economy is possible to prove in case of
two age groups of inhabitants, which are inhabitants in pre-productive age (0 14
years) and inhabitants in post-productive age (60+ men/55+ women). Mentioned
variables have a character of independent variables, which is able to quantify and
to give into the correlation with dependent variable. This variable is the amount of
subjects used by inhabitants in pre-productive age i.e. school and pre-school
institutions, centres for spending of free time and the amount of subjects used by
inhabitants in post-productive age i.e. retirement homes and similar institutions.
At the same time it is necessary to take into consideration the important influence
of global factor, which is the real decentralization in 2002 and connected transfer
of new competences on municipalities, mainly in area of education and social care


309
for old inhabitants. For this reason we analyzed dependency between variables only
in period of years 2002 2006.
To determination of measure of dependency we used the Spearman
coefficient of sequential correlation, which we consequently tested by hypothesis
test about correlation coefficients. In the first step we searched dependency
between the amount of inhabitants in pre-productive age and the amount of school
and pre-school institutions. The result was the confirmation of strong direct
dependency between variables in case of municipalities and towns together, as well
as separately. Graph 5 illustrates the calculated values.

0,9807
0,6778
0,7027 0,6949
0,7079
0,7397
0,8901 0,896 0,8755
0,9008
0,762
0,8142
0,7863
0,7913
0,803
0
0,2
0,4
0,6
0,8
1
2002 2003 2004 2005 2006
Year
M
e
a
s
u
r
e

o
f

d
e
p
e
n
d
e
n
c
y
Municipalities
Towns
Together
G
raph 5 Measure of dependency between amount of inhabitants in pre-productive
age and amount of subjects of school and pre-school character in 2002 - 2006

In the second step we searched the measure of dependency between the
amount of inhabitants in post-productive age and the amount of retirement homes
and similar institutions. By calculation we used the same process as in the previous
step. On the basis of realized calculations we can statistically confirm the existence
of medium-strong direct dependency between variables in 2002 2006, what
illustrates the following graph.


310
0,5 0,5
0,4501 0,4525 0,4501
0,5211
0,5766 0,5747 0,5747
0,5977
0,5351
0,5475 0,5462
0,5845
0,5564
0
0,2
0,4
0,6
0,8
1
2002 2003 2004 2005 2006
Year
M
e
a
s
u
r
e

o
f

d
e
p
e
n
d
e
n
c
y
Municipalities
Towns
Together
Graph 6 Measure of dependency between amount of inhabitants in post-productive
age and amount of retirement homes and similar institutions in 2002 - 2006

In connection with mentioned factors we consider to be important to
notice, that the measure of dependency between the chosen age groups of
inhabitants and the amount of subjects of municipal economy is significantly
determined by decisions of local self-governments authorities in within the frame
of foundation function of municipality. Many municipalities and towns have some
school and pre-school institutions, as well as institutions bidder the social care for
old inhabitants in their foundation competence, but these do not have the own legal
personality, what directly influences the amount of subjects creating the municipal
economy and causes the lower measure of dependency between variables.

Discussion
At the end of this paper we can state, that we confirmed our
assumption about the influence of chosen local factors on extent of
municipal economy by using of relevant mathematic and statistic methods.
The size of municipality expressed by the amount of local inhabitants, the
value of municipal assets, the value of municipal receipts and expenditures
from municipal budget we can consider to be factors influenced the
municipal economy. It means the municipality has:
1. higher amount of inhabitants,
2. higher value of municipal assets,
3. higher municipal receipts,
4. higher expenditures from municipal budget,
the extent of municipal economy expressed by the amount of established subjects is
larger. Between the mentioned factors and the extent of municipal economy exists
the medium-strong and strong direct dependency, whereby we confirm the
relevance of formulated hypothesis. The local factor with the highest measure of
influence on municipal economy is the value of receipts in municipal budget.


311
Partly we confirmed a hypothesis about the existence of direct dependency
between the age structure of local inhabitants and the amount of subjects creating
the municipal economy, too. We can state, that the extent and structure of economy
depend on the share of age groups in total amount of municipal inhabitants, too.
At the same time the research results proved the high measure of influence
of global factors on extent and structure of municipal economy. Mainly it was the
influence of real decentralization, which became evident in 2001 and 2002 and
which we confirmed indirectly by calculation of measure of dependency of chosen
local factors.

Conclusion
Municipal economy as a subsystem of economics includes subjects,
which were established by municipality, incl. municipality by itself.
Activities of these subjects are aimed at production of municipal public
goods; they express the economic entity of local self-government, as well as
its economic function.
Municipal economy is determined by a lot of factors, which activate some
changes in its extent and structure and influence its functioning, too. Regardless if
they have local or global character it is necessary to identify and determine the
measure of their influence. This problematic absents in scientific literature.
Extraordinary attention it is necessary to pay to local factors, which
influence has a local character and depends on specifics of each municipality. With
using of relevant mathematic and statistic methods we exactly confirmed the
influence of chosen local factors on extent and structure of municipal economy.
We can state, that the municipal economy in Slovakia is determined by: the amount
of municipal inhabitants, the age structure of inhabitants, the value of municipal
assets, the value of municipal receipts and by the value of expenditures from
municipal budget. Between these local factors and the extent and structure of
municipal economy exists the medium-strong and strong direct dependency.
Literature
Hindls, R., Hronov, S., Seger, J., 2003, Statistika pro ekonomy, 415
s, Professional Publishing Praha, ISBN 80-86419-34-7;
vantnerov, ., Koiak, R., 2005, Ekonomika miestnej samosprvy.
Bansk Bystrica : Ekonomick fakulta Univerzity Mateja Bela v Banskej
Bystrici, 98 s., ISBN 80-8083-117-3;
vantnerov, L., Makanov, M., Koiak, R., 2007, Faktory
ovplyvujce formovanie a vvoj hospodrstva obc v Slovenskej republike.
In: Scientific Papers of the University of Pardubice. Pardubice: Fakulta
ekonomicko-sprvn Univerzity Pardubice, . 11. s. 133-137. ISSN 1211-
555X.


312
ABORDRI CONCEPTUALE PRIVIND SITUAIILE
FINANCIARE I UTILITATEA ACESTORA N
REFLECIA IMAGINII FIDELE

Florin Boa Avram.
Babe-Bolyai University Cluj Napoca,
Faculty of Economic Sciences and Business Administration,
Teodor Mihali St., No. 58-60, 400591, Romnia
botaavramflorin@yahoo.com

Abstract
The final objective of the financial statements is that of a true and fair reflection of
the performances and financial position of the company, also of the changes of these
financial statements. A financial statement proves their utility in the futures treasury cash
flows projected by the users of the financial statements when they analyze and decide to
manage and invest in some and other activities. Also the user of the financial statements
needs to approximate the moments of generating the cash flows resulted from the activity
reflected by the financial statement. But in the condition of the national and international
economical environment which are characterized through a dynamism more and more
important, we ask ourselves if the financial statements are really adapted to this rhythm in
that measure in which the presented information to be real useful and not too old. In this
article we will try to underline the principals conceptual approaching referring to the
realizing and presenting the financial statements, the role of these financial statements in
the reflection of true and fair view, without neglecting the importance of the qualitative
characteristics of the financial information, and also the base concepts which must be
considered in the process of preparing and presenting of the financial statements.
Keywords: financial statements, true and fair view, qualitative characteristics

1. Introducere
Fidelitatea reprezint acea caracteristic, calitate a informaiei contabile
prin care se reproduce sau se urmeaz cu precizie, exactitate un model, o norm,
un obicei (Institutul de Lingvistic Iorgu Iordan, 1998). Imaginea reprezint
reflectarea a unui obiect n contiin sub forma unei senzaii, percepii sau
reprezentri sau, n acelai timp, mai are sensul de reproducere a unui obiect cu
ajutorul unui sistem optic; reprezentare plastic obinut prin desen, pictur,
sculptur etc.; reflectare artistic a realitii cu ajutorul cuvintelor (Institutul de
Lingvistic Iorgu Iordan, 1998). Astfel, fidelitatea informaiei contabile
const n redarea n situaiile financiare a realitii economice ct mai exact,
reproducerea ct mai real a activitii ntreprinderii n documentele de sintez
contabil. Altfel spus, trebuie s existe o bijectivitate bine definit (prin norme,
reguli i principii) a activitii de transpunere a realitii economico-financiare a
ntreprinderilor (domeniul de definire a funciilor contabile) n situaiile financiare


313
(codomeniul de definire a funciilor contabile, unde i are reprezentarea abstract a
poziiei financiare, performanelor financiare, fluxurilor de trezorerie i a
celorlalte informaii referitoare la activitatea desfurat). Imaginea fidel nu
poate fi confundat cu o copie exact a realitii economice, ci este reprezentat
de imaginea n care se poate avea ncredere, creia i se poate acorda credit.
(Mati, D., 2003).
n obinerea acestei viziuni reale, obinute printr-o reprezentare loial a
activitii a ntreprinderii, constatm o evoluie n abordarea profesionistului
contabil, n sensul c din ce n ce mai mult, acesta nu mai este asociat cu un rol
static, care vegheaz la respectarea i corecta aplicare a normelor legale, ci sufer o
mutaie, n sensul c raionamentul profesional al acestuia capt o importan tot
mai mare, el trebuind s analizeze aplicarea normelor n strns corelaie cu
imaginea difuzat utilizatorilor, astfel nct aceasta s exprime realitatea obiectului
reprezentat.

2. Situaiile financiare - oglinda imaginii fidele n contabilitate
Produsul final al activitii contabile se concretizeaz n situaiile financiare. Prin
intermediul acestora, toate tranzaciile din activitatea economico-financiar a ntreprinderii
sau entitii sunt clasificate i sintetizate. n viziunea organismului american de
normalizare, Financial Accounting Standards Boards (FASB) (Financial Accounting
Standards Boards (1978), Statement of Financial Accounting Concepts No.1: Objectives
of Financial Reporting by Business Enterprises), situaiile financiare sunt definite ca
reprezentnd elementul central al raportrii financiare, rspunznd principalului
scop, acela de comunicare a informaiei contabile ctre utilizatorii acesteia, iar
raportarea financiar are n vedere trei obiective majore:
furnizarea de informaii utile realizrii afacerilor i lurii deciziilor
economice, utilizatorii informrii financiare fiind interni (managementul
ntreprinderii) i externi (proprietari, bancheri, furnizori, investitori, salariai,
clieni, analiti financiari, autoritile fiscale, normalizatori, legiuitori, etc.)
furnizarea unei informri inteligibile, capabile s ajute investitorii i creditorii
n previziunea fluxurilor de trezorerie viitoare ale ntreprinderii. Astfel de
fluxuri denot capacitatea ntreprinderii de a plti dividende i dobnzi, care, n
schimb, influeneaz valoarea de pia a aciunilor i obligaiunilor emise.
Astfel, organismul american de normalizare recunoate primatul fluxurilor
monetare n faa informaiilor de tip rezultate care sunt consecinele aplicrii
unei contabiliti de angajamente.
furnizarea unei informaii relative la resursele economice ale ntreprinderii,
obligaiile fa de creditori i proprietari, precum i efectele tranzaciilor sau
evenimentelor care-i pun amprenta asupra resurselor i drepturilor privind
resursele.
n literatura francez de specialitate, situaiile financiare sunt regsite sub
forma documentelor contabile de sintez, fiind definite ca i situaii ntocmite cu o


314
anumit periodicitate i n cadrul crora este prezentat situaia i rezultatele
ntreprinderii.
International Accounting Standards Board (IASB) organismul
internaional de normalizare, prin intermediul IAS 1 Prezentarea situaiilor
financiare definete situaiile financiare ca o reprezentare dup o anumit structur
a poziiei financiare a unei ntreprinderi i a tranzaciilor efectuate de aceasta ,
avnd drept obiectiv acela de a oferi informaii despre poziia financiar,
performana i fluxurile de trezorerie ale unei entiti, informaii care au menirea de
a ajuta utilizatorii n luarea deciziilor economice. n structura acestor situaii
financiare care trebuie ntocmite de ctre entiti sunt incluse: Bilanul, Contul de
profit i pierdere, Situaia modificrilor capitalului propriu, Situaia fluxurilor de
numerar/trezorerie, Notele explicative i politicile contabile.
Indiferent de denumirea lor sau sistemul contabil n care activeaz, toate
ntreprinderile ntocmesc i prezint situaii financiare care s reflecte ntreaga
activitate desfurat, precum i situaia la un moment dat, toate aceste informaii
fiind destinate unei game foarte largi de utilizatori, pe care-i putem ncadra n dou
categorii: interni i externi. Utilizatorii interni se concretizeaz n cei care conduc
i controleaz ntreaga activitate a ntreprinderii. Ne referim aici la managerii
entitilor, care sunt interesai n primul rnd de informaiile din rapoartele cu
caracter intern dar i de informaiile cuprinse n situaiile financiare, obinnd astfel
un ansamblu de informaii care s-i ajute n planificarea activitilor n vederea
atingerii obiectivelor propuse, precum i n activitatea de luare a deciziilor i de
control. Alturi de cerinele informaionale ale managerilor, situaiile financiare
rspund i cerinelor unei game largi de utilizatori externi, care au nevoie de
informaiile financiare pentru a-i putea formula opiniile necesare cu privire la
activitatea desfurat de ntreprinderea respectiv i pentru a-i putea fundamenta
astfel, procesul decizional economic.
Avnd n vedere continuitatea procesului de extindere a categoriilor de
utilizatori, precum i diversificarea ateptrilor acestora, se impune necesitatea ca
informaiile prezentate prin intermediul situaiilor financiare s fie accesibile i
relevante n procesul de fundamentare a deciziilor. Obiectivele situaiilor
financiare pot fi realizate n contextul asigurrii echilibrului ntre caracteristicile
calitative ale acestora pentru a satisface pe deplin cerinele informaionale comune
ale utilizatorilor externi.
Situaiile financiare, precum i contabilitatea n ansamblul su se constituie
ntr-un real mijloc de comunicare n lumea economic-financiar de pretutindeni.
Aa se explic i faptul c, n ultima vreme, asistm la cele mai puternice dezbateri
pe plan contabil, iar la toate acestea se adaug scandalurile financiare care au avut
loc n ultimii ani, n cadrul unor organizaii cu renume, ceea ce ne determin s
abordm tot mai serios problema gsirii acelui limbaj contabil comun, care s
faciliteze comunicarea economic-financiar pe plan mondial.
Normalizarea contabil are drept obiect i scop aplicarea de norme
contabile identice n acelai spaiu geopolitic i urmrete crearea de practici


315
contabile uniforme. (Ionacu, I., 2003). Obiectivele procesului de normalizare
contabil sunt:
Stabilirea unui sistem unitar de termeni, precum i a regulilor de funcionare
i utilizare a acestora
Gruparea i ordonarea conturilor pe baza unor criterii bine identificate, n
clase i grupe de conturi i elaborarea unui Plan de Conturi
Elaborarea unui sistem unitar de principii i norme de registre i documente
Definirea informaiilor prezentate n situaiile financiare
Stabilirea schemelor i modelelor de prezentare a informaiilor n cadrul
situaiilor financiare
Stabilirea principiilor de recunoatere n contabilitate a tranzaciilor.

La momentul actual, procesul de normalizare se caracterizeaz prin
trsturi foarte diferite de la o ar la alta sau de la o zon regional la alta. n ciuda
faptului c au ca i punct de plecare aceleai obiective i definiii, rezultatele
proceselor de normalizare sunt destul de diferite i asta datorit faptului c n
acelai timp se ncearc i adaptarea la caracteristicile specifice fiecrei ri, regiuni
sau piee de capital.
O preocupare principal a profesiei contabile din ntreaga lume o
reprezint asigurarea comparabilitii situaiilor financiare ntocmite i prezentate
de diferite ntreprinderi din diferite ri sau sisteme contabile, un rol important
avndu-l Consiliul pentru Standardele Internaionale de Contabilitate (IASB).
Obiectivul principal al acestuia este acela de a ncerca s diminueze diferenele
existente n ceea ce privete modul de prezentare a informaiilor financiar-
contabile, cutnd s armonizeze reglementrile, standardele i procedurile
contabile referitoare la ntocmirea i prezentarea situaiilor financiare, astfel nct
s se asigure furnizarea unor informaii utile pentru procesul decizional economic
al utilizatorilor.
Conform IASB, normalizarea prin intermediul standardelor profesionale de
contabilitate are scopul de a asigura:
furnizarea unor reguli contabile general valabile, acceptate n toate rile lumii,
astfel nct s determine o armonizare ntr-o proporie ct mai mare a
standardelor contabile aplicate n diverse ri, prin accentuarea importanei
cuvenite aspectelor cu adevrat semnificative.
stabilirea unei baze unitare pentru elaborarea situaiilor financiare, astfel nct s
se creeze premisele efecturii de analize comparative, n timp i spaiu, ntre
acestea.
adaptarea standardelor naionale la cele internaionale i nu suprapunerea
acestora.
aria de aplicare a standardelor internaionale s fie circumscrise pentru
elementele semnificative, avnd n vedere totodat ca aceste standarde s nu
devin coercitive.


316
n funcie de modul de adoptare a normelor contabile se disting dou forme
ale procesului de normalizare (Ristea, M., 2002):
1. Normalizarea reglementat, care se caracterizeaz prin faptul c normele se
reflect prin texte legale i reglementate, iar adoptarea acestora de ctre
ntreprinderi este obligatorie. Normalizarea reglementat este specific n mod
deosebit rilor din Europa Continental, care se caracterizeaz prin elaborarea
politicilor contabile i ncadrarea acestora ntr-un cadru definit de ctre dreptul
contabil, acea ramur a dreptului privat care guverneaz contabilii i contabilitatea.
Managerii au libertate de aciune n ceea ce privete alegerea opiunilor contabile
aferente ntocmirii i prezentrii situaiilor financiare, dar cu condiia respectrii
anumitor limite impuse de dreptul contabil. O caracteristic a cadrului contabil
reglementat este interaciunea dintre regulile contabile i cele fiscale aferente
ntocmirii i prezentrii situaiilor financiare. Astfel, ne referim la o influen a
fiscalitii asupra standardelor contabile concretizat n diferite forme: limitarea
deductibilitii cheltuielilor, restricionarea metodelor de evaluare admise, sau chiar
stabilirea nregistrrilor contabile care au ca i obiect operaiuni cu caracter fiscal.
Un dezavantaj al acestei influene fiscale este descurajarea managementului n ceea
ce privete utilizarea unor metode de optimizare a rezultatelor contabile. Normele
europene sunt texte reglementate, cu caracter obligatoriu pentru toate statele
membre ale Uniunii Europene, ele sunt ncorporate n dreptul contabil al fiecrei
ri, i nu prin preluarea lor direct ca i standarde naionale. Directivele europene
includ o serie de opiuni alternative care pot s fie reglementate prin dreptul
contabil al fiecrei ri, ceea ce nu elimin existena a nc numeroase diferenieri
ntre standardele naionale. Astfel, dei normalizarea european este reglementat,
aceasta are la baz doctrine contabile diferite de care s-au inut cont n elaborarea
normelor europene.
2. Normalizarea profesional, n care normele au ca i punct de plecare
necesitatea practic de elaborare a informaiilor contabile, iar adoptarea acestora de
ctre ntreprinderi este opional. Punctul de plecare al acestei normalizri
profesionale este determinat de ctre doctrina contabil anglo-saxon, iar conform
acesteia normele sau standardele contabile se constituie ca i sisteme de referin
pentru elaborarea informaiilor contabile i pentru acceptarea situaiilor financiare
de ctre utilizatori. Reprezentantul acestui tip de normalizare este Consiliul pentru
Standarde Contabile Internaionale (IASB), al crui scop este elaborarea de norme
contabile aplicabile la un nivel global. IASB este un organism fr putere
coercitiv, iar aplicarea acestor standarde este facultativ. Acest tip de normalizare
se realizeaz prin intermediul Cadrului general privind ntocmirea i prezentarea
situaiilor financiare, care cuprinde conceptele i principiile teoretice, care
mpreun formeaz referenialul pentru ntocmirea i prezentarea situaiilor
financiare. Datorit necesitii obiective de a asigura comparabilitatea n timp i
spaiu a informaiilor prezentate n situaiile financiare, se impune realizarea unor
convergene a normelor contabile la nivel mondial, un rol deosebit de important n
acest proces avndu-l organismul IASB. Aceast normalizare profesional este


317
specific rilor anglo-saxone, i are n vedere: componena situaiilor financiare,
elementele descrise n situaiile financiare, recunoaterea i evaluarea acestor
elemente, reglementrile i procedurile privind ntocmirea i prezentarea situaiilor
financiare, fr a stabili cu precizie ordinea sau formatul n care informaiile
trebuie s fie prezentate n cadrul situaiilor financiare.
Pornind de la precizrile Cadrului general privind ntocmirea i
prezentarea situaiilor financiare, pentru a putea rspunde necesitilor
informaionale ale unei game ct mai largi de utilizatori, devine evident
necesitatea prezentrii n structura situaiilor financiare a informaiilor despre
poziia financiar, performanele i modificrile poziiei financiare a ntreprinderii.
n ceea ce privete poziia financiar, informaiile trebuie s reflecte:
Resursele economice care se afl sub controlul ntreprinderii i care sunt utile
pentru determinarea capacitii ntreprinderii de a genera fluxuri monetare n
viitor;
Structura de finanare, care este util pentru a putea face o cuantificare a
nevoilor viitoare de mprumuturi, precum i posibilitatea de a obine aceste
mprumuturi;
Repartizarea profiturilor i fluxurilor viitoare de trezorerie, lichiditatea i
solvabilitatea ntreprinderii i capacitatea sa de a se adapta schimbrilor de
mediu, n care activeaz ntreprinderea.

Informaiile privind performana urmresc:
Evaluarea modificrilor probabile ale resurselor economice pe care
ntreprinderea la va putea control n viitor
Posibilitatea formulrii de ipoteze despre eficiena utilizrii unor noi resurse.
Informaiile privind modificrile poziiei financiare au n vedere analiza
activitilor de exploatare, de finanare i de investiii astfel nct s satisfac
cerinele informaionale ale ct mai multor categorii de utilizatori.
Avnd n vedere cele prezentate n subcapitolele anterioare, putem s
afirmm c n ceea ce privete ntocmirea i prezentarea situaiilor financiare
cadrele refereniale de baz rmn:
Directivele europene
Standardele internaionale de raportare financiar (cadrul conceptual
internaional)
Standardele contabile americane (cadrul conceptual american).
Evident c ntre aceste trei sisteme refereniale de baz pentru ntocmirea i
prezentarea situaiilor financiare, exist o serie de similitudini dar i diferenieri,
ceea ce determin pe plan global acordarea unei atenii sporite pentru procesul de
convergen ale acestora, proces care va trebui s se apropie de un final ntr-un
viitor nu prea ndeprtat.
Caracteristicile calitative asigur utilitatea informaiilor prezentate n
situaiile financiare, fiind caracteristice normalizrii prin intermediul unui cadru
conceptual i mai puin normalizrii reglementate, adic prin intermediul unui plan


318
contabil. De aceea, n cele ce urmeaz, considerm relevant s analizm o analiz
comparativ a caracteristicilor calitative prevzute de cele dou cadre conceptuale:
cel american (FASB) i cel internaional (IASB), pornind de la faptul c n cadrul
ambelor cadre conceptuale calitile asociate informaiilor financiare pot fi
structurate ierarhizat folosind urmtoarele criterii:
Utilizatorii informaiilor financiare
Restricie general
Caliti specifice utilizatorilor
Caliti principale
Caliti secundare
Restricie secundar.

Tabel nr.1
Caracteristicile calitative ale informaiilor n viziunea FASB- IASB

Nr.
Crt.
Criteriul urmrit
Cadrul conceptual american
(FASB)
Cadrul conceptual
internaional (IASB)
1.
Utilizatorii
informaiilor
financiare

Informaiile prezentate n situaiile
financiare i necesare utilizatorilor
au ca i obiectiv acela de a fi util
lurii deciziilor economice. Astfel
informaia trebuie s fie
semnificativ, plecnd de la
premisa ca utilizatorii situaiilor
financiare au suficiente cunotine
n ceea ce privete domeniul
economic n general, i financiar-
contabil n special.
n plus, cadrul
internaional
precizeaz faptul c o
informaie referitoare
la anumite
problematici mai
complexe, dar care
sunt utile procesului
decizional, nu va fi
exclus din situaiile
financiare pe motiv
c ar fi prea dificil
de neles pentru
anumii utilizatori.
2. Restricie general
Conform restriciei generale,
informaiile vor fi prezentate
numai dac beneficiile asociate
acestora sunt mai mari dect
costurile obinerii lor.
Comentarii:
Este foarte dificil de evaluat care
vor fi beneficiile aduse de
informaiile financiare. Mai mult,
se ntmpl ca beneficiile s fie
obinute de cei care nu au suportat
costurile. n concluzie, nu este uor
de aplicat acest raport cost -
beneficiu n fiecare caz particular,
Aceeai regul este
valabil i cadrul
conceptual
internaional, deci:
Valoarea informaiei
> costul obinerii


319
ns aceasta restricie trebuie s
rmn n atenia normalizatorilor
ca i n vederea celor care
ntocmesc situaiile financiare.
3.
Caliti specifice
utilizatorilor

Dou caracteristici sunt eseniale din punctul de vedere al
utilizatorilor, n contextul ambelor cadre conceptuale:
Utilitatea informaiilor pentru procesul decizional
economic;
Inteligibilitatea acestora (n contextul n care utilizatorii
au suficiente cunotine financiar - contabile)
Caracteristicile primare:
Relevana: o informaie este
relevant dac aceasta permite
decidentului s previzioneze
evenimente, s confirme sau s
corecteze perspectivele, prin
urmare dac are: o valoare
predictiv i este oportun.
Credibilitatea: informaiile sunt
credibile (fiabile) atunci cnd ele
sunt verificabile, neutre, i cnd
ofer o reprezentare fidel.
Aceleai caracteristici
primare sunt
delimitate i de ctre
cadrul conceptual
internaional,
existnd diferenieri
n ceea ce privete:
Credibilitatea este
definit prin
neutralitate i
prezentare fidel,
avnd n plus fa
de cadrul
american
prevalena
substanei
economice asupra
formei juridice,
prudena i
exhaustivitatea.
Ingrediente comune: neutralitatea i sinceritatea
4.
Caracteristici
primare

Ingrediente proprii cadrului
american: verificabilitatea
Ingrediente proprii
cadrului
internaional:
prevalena substanei
economice asupra
formei juridice,
prudena i
exhaustivitatea.
5.
Caracteristici
secundare

Sunt reinute aceleai caracteristici secundare de ctre
ambele cadre conceptuale:
Comparabilitatea informaiilor: permite utilizatorilor de
informaii contabile s evalueze aspectele comune
precum i diferenele dintre entiti diferite pentru
aceeai perioad de timp, sau n ceea ce privete aceeai
entitate, dar pentru perioade diferite. Altfel spus,
informaia trebuie s ofere posibilitatea efecturii de


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comparaii n spaiu i timp.
Permanenta metodelor: presupune folosirea acelorai
procedee i metode contabile de la o perioad la alta.
Aceasta cerin nu trebuie interpretat la modul absolut.
Daca se constat c prin folosirea altor metode contabile
se realizeaz o mai bun informare, atunci schimbarea
de metod este chiar recomandat, cu meniunea c
efectele acestei schimbri s fie precizate in notele
suplimentare.
Comentarii:
Permanenta metodelor nu asigur comparabilitatea. Dac
evalurile fcute nu sunt prezentate cu buna credin,
comparabilitatea nu este asigurat.
6.
Restricie
secundar
Aceeai restricie este reinut de ctre ambele cadre
conceptuale:
Pragul de semnificaie: care presupune c un element
trebuie publicat n situaiile financiare dac este
considerat semnificativ, cu alte cuvinte, dac depete
pragul de semnificaie i prezentarea lui influeneaz
deciziile utilizatorilor. Stabilirea faptului c un element
este semnificativ sau nu, depinde de raionamentul
profesional, i se stabilete n funcie de mrimea i
natura elementului (Holder, W.W.et all, 2003).

Att cadrul conceptual american, ct i cel internaional prevd c situaiile
financiare vor fi ntocmite n conformitate cu o contabilitate de angajamente.
Contabilitatea de angajamente i propune s nregistreze efectele financiare ale
tranzaciilor, evenimentelor i circumstanelor, n momentul n care acestea au avut
loc, si nu atunci cnd o sum de bani este pltit sau ncasat de ctre ntreprindere.
Astfel, contabilitatea de angajamente nu se bazeaz doar pe tranzaciile care
implic modificri ale numerarului, ci are n vedere i alte tranzacii care, dei n
prezent nu implic transferuri de numerar, vor avea astfel de implicaii in viitor.

Cadrul conceptual internaional prin intermediul IAS 1 Prezentarea
situaiilor financiare stabilete o serie de principii generale, care stau la baza
normalizrii raportrii prin intermediul situaiilor financiare. Acestea sunt:
Conformitatea sau prezentarea fidel: ntreprinderile au obligaia de a ntocmi
situaii financiare care prezint corect situaia i performanele lor financiare,
precum i fluxurile de numerar, subliniind c aceasta nseamn prezentarea
fidel a efectelor tranzaciilor i altor evenimente n conformitate cu definiiile
i criteriile de recunoatere i evaluare pentru active, datorii, venituri i
cheltuieli stabilite n cadrul conceptual internaional .
Continuitatea: presupune c ntreprinderea i va continua activitatea i in
viitorul previzibil fr a-i lichida sau reduce n mod semnificativ activitatea.
In caz contrar, situaiile financiare trebuie elaborate in funcie de o baz de


321
evaluare specific ce include valorile lichidative ale elementelor din activul i
pasivul bilanier.
Contabilitatea de angajamente
Permanena (consecvena): concept aprut din necesitatea realizrii unei
analize n timp a poziiei financiare i a performanei ntreprinderii, care se
poate realiza numai pe informaii comparabile.
Pragul de semnificaie: noiune dezvoltat ca i o component a
caracteristicilor calitative ale situaiilor financiare, mai precis ca o component
a relevanei informaiei. O informaie este semnificativ dac poate afecta n
mod rezonabil evalurile i deciziile cu privire la ntreprinderea raportoare, sau
dac omiterea sau declararea sa eronat ar putea influena deciziile economice
ale utilizatorilor.
Compensarea i non-compensarea: IAS 1 Prezentarea situaiilor financiare nu
permite compensarea activelor cu datoriile sau cheltuielilor cu veniturile. Sunt
acceptate excepii de la aceast cerin doar dac un standard internaional de
contabilitate permite sau cere o astfel de compensare.

2. Concluzii
Analiznd, n paralel, principalele cadre conceptuale care dicteaz
reglementarea standardelor contabile pe plan mondial, i raportndu-ne la cel
reglementat de normalizatorii romni, putem desprinde o prim concluzie, aceea c
n ciuda importanei tot mai mare acordate raionamentului profesional al
contabilului, care caracterizeaz cadrele conceptuale IASB i FASB, totui n
sistemul contabil romnesc importana raionamentului profesional al
contabililor este nc destul de moderat. Apreciem c principalele motive in de
raiuni fiscale, care nc sunt destul de predominante n legislaia romneasc
contabil. Dar care este semnificaia raionamentului profesional? Acesta ar trebui
s conduc profesionistul contabil n alegerea acelor ci de a aciona, nct s
degajeze un grad ct mai ridicat de fidelitate al imaginii reflectate prin situaiile
financiare, produsul de sintez al contabilitii, iar astfel utilizatorii s aib o
ncredere sporit n informaiile prezentate. Urmnd ns firul logic al lucrurilor se
nasc alte ntrebri:
n ce msur ns, putem s ne bazm pe judecata profesional a contabililor,
astfel nct s obinem rezultatele dorite?
n ideea n care pornim de la premisa c ne putem baza pe judecata acestora n
alegerea acelor opiuni care s asigure calitatea dorit a informaiilor degajate
din situaiile financiare, ct de mare trebuie s fie spectrul de aciune al acestora,
nct acetia s nu devin pasibili de anumite sanciuni pentru nclcarea unor
norme i reglementri contabile, dat fiind caracterul nc destul de fiscal, care ne
mai caracterizeaz nc reglementrile contabile?
Aceste ntrebri ar putea fi punctul de pornire al unor noi cercetri
tiinifice, pentru c eventualele rspunsuri care s-ar obine, ar putea contribui


322
la un real progres n procesul att de complex de atingere a unei imagini ct mai
fidele a ntreprinderii.

Bibliografie
Holder W.W., Kenneth R.S., Whittington R., 2003, Materiality
Considerations- Journal of Accountancy, November;
Kollaritsch, F.P. 1960, Can the Balance Sheet Reveal Financial
Position?, The Accounting Review, vol.35;
Mati, D., 2003, Contabilitatea operaiunilor speciale, Editura
Intelcredo, Deva;
Ristea, M., 2002, Normalizarea contabilitii baz i alternativ,
Editura Tribuna Economic, Bucureti;
*** Institutul de Lingvistic Iorgu Iordan, 1998, Dicionarul
explicativ al limbii romne, Editura Univers Enciclopedic, Bucureti.


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ORGANISMELE PROFESIONALE ALE AUDITULUI
INTERN N ROMNIA I ROLUL ACESTORA N
PREGTIREA PROFESIONAL A AUDITORILOR
INTERNI

Cristina Boa-Avram
Babe-Bolyai University
Faculty of Economic Sciences and Business Administration
St. Teodor Mihali, No. 58-60, 400591, Romania
botaavram@gmail.com

Abstract
The realization of the internal audit function is based on the internal auditors, who
are the principal actors of this complex activity. The internal audit is an important and
organized function, so this activity is not randomized and the professional organisms which
coordinate the internal audit activity have an important role in developing and the progress
of this function. Therefore we consider interesting to see the principal professional
organisms, which have an important role in coordinating the complex function of internal
audit, at the same time analyzing the role of these organisms in professional preparing of
the internal auditors. The principal ways of internal auditors certification in Romania,
their specific advantages and disadvantages are discussed, trying to underline some
conclusions referring to polemics determined by the proposals for certification system of
the internal auditors.
Keywords: internal audit, internal auditors, internal audit standards

1.Introducere
Principalele organisme profesionale care reglementeaz activitatea de audit
intern n Romnia sunt:
a. Comitetul pentru Audit Public Intern (CAPI)
b. Unitatea Central de Armonizare pentru Auditul Public Intern (UCAAPI)
c. Camera Auditorilor Financiari din Romnia
d. Asociaia Auditorilor Interni din Romnia.

2. Comitetul pentru Audit Public Intern (CAPI)
Prin intermediul cadrului normativ care reglementeaz auditul public
intern, ne referim ndeosebi la legea nr.672/19 decembrie 2002, au fost instituite
dou structuri organizatorice centrale, care, n esen, au rolul de a coordona
activitatea de audit public intern:
Comitetul pentru Audit Public Intern (CAPI)
Unitatea Central de Armonizare pentru Auditul Public Intern (UCAAPI).


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Comitetul pentru Audit Public Intern (CAPI), funcioneaz pe lng
Unitatea Central de Armonizare pentru Auditul Public Intern (UCAAPI) fiind un
organism cu caracter consultativ, avnd menirea de a aciona n vederea definirii
strategiei i a mbuntirii activitii de audit public intern, n sectorul public.
Principalele atribuii pe care le are CAPI n realizarea obiectivelor sale
sunt:
dezbate planurile strategice de dezvoltare n domeniul auditului public intern i
emite o opinie asupra direciilor de dezvoltare a acestuia;
dezbate i emite o opinie asupra actului normativ elaborat de UCAAPI n
domeniul auditului public intern;
dezbate i avizeaz raportul anual privind activitatea de audit public intern i l
prezint Guvernului;
avizeaz planul misiunilor de audit public intern de interes naional cu
implicaii multisectoriale;
dezbate i emite o opinie asupra rapoartelor de audit public intern de interes
naional cu implicaii multisectoriale;
analizeaz importana recomandrilor formulate de auditorii interni n cazul
divergenelor de opinii dintre conductorul entitii publice i auditorii interni,
emind o opinie asupra consecinelor neimplementrii recomandrilor
formulate de acetia;
analizeaz acordurile de cooperare ntre auditul intern i cel extern referitor la
definirea conceptelor i la utilizarea standardelor n domeniu, schimbul de
rezultate din activitatea propriu-zis de audit, precum i pregtirea profesional
comun a auditorilor;
avizeaz numirea i revocarea directorului general al UCAAPI.

3. Unitatea Central de Armonizare pentru Auditul Public Intern (UCAAPI)
Unitatea Central de Armonizare pentru Auditul Public Intern (UCAAPI)
s-a constituit n cadrul Ministerului Finanelor Publice i este structurat pe
compartimente de specialitate, n subordinea direct a ministrului finanelor
publice. Conducerea UCAAPI este exercitat de un director general, numit de
ministrul finanelor publice, cu avizul CAPI. Directorul general este funcionar
public i trebuie s aib o nalt calificare profesional n domeniul financiar-
contabil i/sau al auditului, cu o competen profesional corespunztoare, i s
ndeplineasc cerinele Codului privind conduita etic a auditorului intern.
n vederea realizrii obiectivelor sale UCAAPI are urmtoarele atribuii
principale:
elaboreaz, conduce i aplic o strategie unitar n domeniul auditului public
intern i monitorizeaz la nivel naional aceast activitate;
dezvolt cadrul normativ n domeniul auditului public intern;
dezvolt i implementeaz proceduri i metodologii uniforme, bazate pe
standardele internaionale, inclusiv manualele de audit intern;
dezvolt metodologiile n domeniul riscului managerial;


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elaboreaz Codul privind conduita etic a auditorului intern;
avizeaz normele metodologice specifice diferitelor sectoare de activitate n
domeniul auditului public intern;
dezvolt sistemul de raportare a rezultatelor activitii de audit public intern i
elaboreaz raportul anual, precum i sinteze, pe baza rapoartelor primite;
efectueaz misiuni de audit public intern de interes naional cu implicaii
multisectoriale;
verific respectarea normelor, instruciunilor, precum i a Codului privind
conduita etic a auditorului intern de ctre compartimentele de audit public
intern i poate iniia msurile corective necesare, n cooperare cu conductorul
entitii publice n cauz;
coordoneaz sistemul de recrutare i de pregtire profesional n domeniul
auditului public intern;
avizeaz numirea/destituirea efilor compartimentelor de audit public intern
din entitile publice;
coopereaz cu Curtea de Conturi i cu alte instituii i autoriti publice din
Romnia;
coopereaz cu autoritile i organizaiile de control financiar public din alte
state, inclusiv din Comisia European.

4. Camera Auditorilor Financiari din Romnia
nfiinarea Camerei Auditorilor Financiari din Romnia (CAFR) a fost
reglementat prin intermediul Ordonanei de Urgen a Guvernului nr. 75/1 iunie
1999 republicat. CAFR i-a definit ca i misiune de baz, aceea de a construi pe o
baz solid, identitatea i recunoaterea public a profesiei de auditor financiar din
Romnia, avnd ca obiectiv principal dezvoltarea susinut a profesiei i ntrirea
acesteia cu Standardele de Audit i Codul privind conduita etic i profesional n
domeniul auditului financiar, prin asimilarea integral a Standardelor Internaionale
i a Codului de etic al IFAC, care s permit auditorilor financiari, membri ai
CAFR s ofere servicii de audit financiar de o nalt calitate, n interesul
publicului, n general, i al comunitii de afaceri, n special.
Pentru ndeplinirea misiunii sale, Camera Auditorilor Financiari din
Romnia i-a stabilit urmtoarele obiective:
s dezvolte permanent profesia de auditor financiar din Romnia, asumndu-i
responsabilitatea de a proteja interesul public, cutnd s se asigure c auditorii
financiari, membri ai CAFR, respect cele mai nalte standarde profesionale i de
conduit etica dezvoltate pe plan european si internaional;
s reprezinte profesia de auditor financiar la nivel naional i internaional i s
promoveze interesele profesionale ale auditorilor financiari, membri ai CAFR fa
de instituiile statului i fa de organizaii profesionale naionale i internaionale
din domeniu;
s se preocupe ca serviciile de auditare a situaiilor financiare s creasc calitativ,
prin dezvoltarea n permanen a sistemului de monitorizare i competen


326
profesional, asigurndu-se ca stagiarii i membrii CAFR s participe activ la
programele de pregtire i educaie profesional organizate anual de Camer;
s pstreze permanent condiiile adecvate pentru ca auditorii financiari, membri
ai CAFR s i exercite independent profesia de auditor financiar;
s comunice n permanen cu auditorii financiari, membri ai CAFR, pentru
identificarea necesitilor acestora, pentru a rspunde lor ntr-o manier eficient i
n timp real, asigurndu-se astfel c primesc sprijin care s le permit s satisfac,
la rndul lor, cerinele clienilor pentru care lucreaz;
s promoveze activ i permanent cele mai bune practici ale profesiei pentru
mbuntirea serviciilor de auditare a situaiilor financiare i s identifice
tendinele de pe piaa de audit financiar romneasc i internaional, care ar putea
avea impact asupra practicii profesiei i s sftuiasc din timp, auditorii financiari
pentru ca ei s adopte conduita optim;
s fac contient rolul Camerei Auditorilor Financiari din Romnia i s
promoveze cooperarea cu Ministerul Finanelor Publice i cu alte instituii ale
statului, organizaii profesionale din domeniu, care au ca obiectiv dezvoltarea
profesiei contabile din ar;
Sa educe publicul asupra rolului i misiunii auditorului financiar, membru al
CAFR i sa promoveze implicarea sa in toate ramurile profesiei.
Prin intermediul art.25 din acelai act normativ (OUG 75/1999), se prevede
ca fiind sarcina Camerei de elaborare a normelor de audit intern aliniate la
standardele internaionale n domeniu. n acest sens, CAFR a emis mai multe
acte normative prin care se ncearc aceast aliniere la Standardele Internaionale
de Audit Intern. n anul 2004, CAFR a emis Hotrrea nr. 35/30 noiembrie 2004,
publicat in Monitorul Oficial din 31 decembrie 2004, privind asimilarea
Standardelor Internaionale de Audit Intern, ediia 2004, elaborate i publicate de
Institutul Auditorilor Interni, inclusiv a Cadrului General al Standardelor
Internaionale de Audit Intern, cu aplicabilitate de la 01 ianuarie 2005, menionnd
de la art.1 se aprob asimilarea Standardelor Internaionale de Audit Intern,
ediia 2004, elaborate i publicate de Institutul Auditorilor Interni, inclusiv a
Cadrului General al Standardelor Internaionale de Audit Intern. Standardele
Internaionale de Audit Intern se vor aplica n Romnia sub denumirea de
Standarde de Audit Intern, la care se adaug Cadrul general al Standardelor de
Audit Intern.
Ulterior, n anul 2007, CAFR a emis Hotrrea nr. 88/19 aprilie 2007,
publicat in Monitorul Oficial din 21 iunie 2007, pentru aprobarea normelor de
audit intern. n cadrul art.1 alin.(1) se prevede c se aprob Normele de audit
intern, aplicabile entitilor care sunt supuse auditului financiar, n conformitate
cu legislaia n vigoare privind Dreptul societilor comerciale. La alin.(2) al
aceluiai art.1 se menioneaz c:
Normele de audit intern se compun din: a) Standardele de audit intern,
elaborate i publicate de Institutul Auditorilor Interni (Institute of Internal


327
Auditors IIA - autoritate internaional de dezvoltare a celor mai bune practici n
domeniu), asimilate de Camera Auditorilor Financiari din Romnia, ca norme
naionale de audit intern; b) Proceduri privind Cadrul general de desfurare a
misiunilor de audit intern. Art.2 al aceluiai act normativ prevede: Societile
comerciale ale cror situaii financiare anuale sunt supuse auditului financiar
potrivit legii sau opiunii acionarilor, organizeaz activitatea de audit intern
potrivit normelor prevzute la Art. 1 al prezentei hotrri. Prin acelai act
normativ emis de CAFR i nceteaz aplicabilitatea Hotrrea nr. 35/30 noiembrie
2004, emis de CAFR.
Analiznd, ns, dintr-o perspectiv mai critic, obiectivele i misiunea pe
care i le-a propus CAFR, dar innd cont, n acelai timp, de faptul c prin lege se
instituie obligaia CAFR de a elabora normele de audit intern, afirmm c ne
aflm n faa unor neconcordane. Printre obiectivele propuse de ctre CAFR nu
regsim nici unul dedicat promovrii activitii de audit intern. Acest organism i
ndreapt atenia cu preponderen spre promovarea auditului financiar i
sprijinirea auditorilor financiari. Am putea spune, c oarecum auditul intern i
auditorii interni sunt neglijai. Este adevrat c CAFR i-a fcut datoria de a
elabora normele de audit intern prin asimilarea celor internaionale. Ne punem
ntrebarea: este oare suficient n asigurarea progresului funciei de audit n
Romnia, care i ctig i ea treptat locul binemeritat n viaa organizaiilor
romneti?

5. Asociaia Auditorilor Interni din Romnia
Asociaia Auditorilor Interni din Romnia (AAIR) a fost nfiinat n anul
2004, fiind recunoscut i sprijinit ca unic reprezentant pe plan naional de
Institutul Internaional al Auditorilor Interni (IIA). In prezent Asociaia are 350 de
membri. Ca i afiliere internaional, Asociaia este afiliat organizaiei
internaionale a auditorilor interni - The Institute of Internal Auditors (Institutul
Auditorilor Interni), Inc. cu sediul in Altamonte Springs n Florida, SUA. De
asemenea, Asociaia mai este afiliat la Confederaia European a Institutelor de
Audit Intern ECIIA (The European Confederation of Institutes of Internal Auditing)
cu sediul la Bruxelles.
Asociaia Auditorilor Interni din Romnia (AAIR) s-a constituit cu scopul:
de a stabili i a reprezenta un forum deschis n vederea promovrii i
dezvoltrii practicii de audit intern;
de a reprezenta un cadru unde sunt promovate Standardele Internaionale de
Audit Intern i unde auditorii interni i persoanele interesate de activitatea
specific de audit intern, s-i poat mbunti mijloacele i metodele de
exprimare profesional i s primeasc sprijin profesional de specialitate;
de a aciona pentru creterea prestigiului profesiei de audit intern;
de a reprezenta poziia comun a membrilor si n faa instituiilor publice din
Romnia i din strintate.
Modalitile prin care AAIR i va atinge scopurile propuse sunt:


328
s dezbat i s i exprime n mod public i organizat punctele de vedere n
acest domeniu, precum i propuneri de progres profesional;
s contribuie la integrarea i la dezvoltarea activitilor de audit intern, prin
asigurarea unui cadru flexibil de lucru i cooperare, att ntre membrii
asociaiei ct i cu alte organisme profesionale similare, din ar i din
strintate;
s stabileasc i s dezvolte colaborarea cu asociaii i alte instituii de
specialitate i organisme internaionale de profil, pentru realizarea scopurilor
propuse;
s dezvolte cultura n materia auditului intern i s popularizeze principiile
profesionale n domeniu, precum i n legtur cu codul de etic al auditorilor
interni;
s ncurajeze dezvoltarea relaiilor dintre instituiile de profil din Romnia
numai pe baza independenei i competenei profesionale;
s ntreasc i s militeze n rndul membrilor si concepte privind
independena organizatoric, asumarea rspunderii profesionale, pregtirea
profesional continu, nelegerea i nsuirea noilor concepte de activitate
profesional aprute ca urmare a dezvoltrii societii romneti n ansamblu i
a celei internaionale;
s promoveze principiile, regulile i standardele de activitate impuse de ctre
Institutul Auditorilor Interni.
Prin urmare, am putea spune c aceast organizaie profesional este dedicat n
ntregime promovrii i dezvoltrii funciei de audit intern n Romnia. ns,
drumul pe care trebuie s-l parcurg n realizarea scopurilor propuse nu este deloc
unul uor. Aceasta i n condiiile n care asistm la situaia n care auditul intern se
ncearc a fi acaparat de ctre Camera Auditorilor Financiari, n ciuda faptului c
principala preocupare a CAFR este i rmne auditul financiar. Asociaia
Auditorilor Interni mai are nc destul de mult de luptat pentru a-i ctiga
prestigiul necesar i pentru a atrage toi sau majoritatea auditorilor interni ctre ea.
Dovad st faptul c din cei aproximativ 10.000 auditori interni din Romnia
(Chiu, V.A., 2007), doar 350 sunt membri ai AAIR.
Considerm c ar fi oportun stabilirea unui singur organism profesional
care s reglementeze aceast activitate complex a auditului intern. Meninerea
acestei situaii, n care CAFR reglementeaz pe lng activitatea de audit financiar,
i pe cea de audit intern (activiti care au caracter ridicat de complementaritate),
poate genera confuzii i s determine astfel o scdere a ncrederii acionariatului n
cele dou activiti.
Ne punem fireasca ntrebare: care este soluia care ar trebui adoptat?
Probabil c viitorul ne va demonstra care soluie va fi cea mai viabil i care
asigur realmente progresul funciei de audit intern n Romnia.
Conform Standardelor Internaionale de Audit Intern, asimilate n
contextul naional ca i Standarde Naionale de Audit Intern, prevd obligaia
pentru auditorii interni a formrii profesionale continue. Dat fiind complexitatea


329
activitii de audit intern, care necesit acordarea unei atenii speciale pregtirii
profesionale, considerm c atestarea auditorilor interni devine absolut necesar. n
acest mod, se evit implicarea n cadrul activitii de audit intern a trectorilor
pasageri care doar i caut un loc de munc, avnd ansa de a lucra ca i auditor
intern, rmnnd ancorai n profesia de audit intern doar cei cu adevrat dedicai
acesteia.
Asupra necesitii de atestare a auditorilor interni sunt de acord majoritatea
specialitilor n audit intern de pe plan naional. Problema spinoas intervine atunci
cnd se pune ntrebarea: Care este forma de atestare care ar trebui adoptat i cum
ar trebui s se realizeze? Iat o ntrebare la care rspunsurile posibile au generat
adevrate polemici n literatura de specialitate, opiniile privind modul de atestare al
auditorilor interni din Romnia mprindu-se n doua direcii principale:
Opinia conform creia atestarea auditorilor interni s se realizeze printr-o
activitate gen masterat, specific nvmntului superior din Romnia. Aceasta ar
presupune, ntr-o prim etap, stabilirea universitilor care vor putea organiza
astfel de masterate, care au o reputaie bun, fiind recunoscute cu o bun practic n
domeniu. Curriculele universitare vor fi realizate de ctre universiti, n colaborare
cu reprezentanii Ministerului Economiei i Finanelor Publice (MEFP), avnd
structura pe trei semestre, avnd avizul Ministerului Educaiei i Cercetrii. n
susinerea lucrrilor de dizertaie ar participa n comisiile de examen i specialiti
din cadrul MEFP. Printre cei care susin acest mod de atestare al auditorilor interni
menionm: Ghi Marcel (Ghi M., 2006), Ghi E. (Ghi E., 2007) i
reprezentani de seam ai UCAAPI.
La polul opus, se afl opinia susinut de ctre reprezentanii AAIR, care
pledeaz pentru atestarea CIA (Certified Internal Auditor), cu valabilitate
internaional. n aceast direcie, AAIR a nceput deja s acioneze din 2006,
organiznd cursuri de pregtire n vederea susinerii examenului i obinerii calitii
de Auditor Intern Certificat (Certified Internal Auditor - CIA) acordat de Institutul
Auditorilor Interni (IIA - The Institute of Internal Auditors) din Orlando, Florida -
USA. Aceasta este singura atestare a calitii de auditor intern recunoscut pe plan
internaional, demonstrnd competena i profesionalismul deintorului n practica
auditului intern. Cele patru teste incluse n examenul ce trebuie susinut n vederea
obinerii atestrii CIA verific aptitudinile i cunotinele candidailor privind
practica profesiei de auditor intern.

6. Concluzii
Evident c fiecare reprezentant al opiniilor de mai sus ncearc s
argumenteze punctul su de vedere. Astfel, cei care promoveaz atestarea printr-o
activitate gen masterat, susin c atestarea ca auditor internaional certificat (CIA)
pe care o emite IIA este doar pentru elit (Ghi, M,. 2006), n timp ce certificarea
UCAAPI care include masteratul ar fi mai accesibila auditorilor interni din
Romnia. Pe de alt parte, reprezentanii AAIR consider este o afirmaie
nefondat, singurul impediment pe care l implic obinerea certificatului CIA,


330
certificat recunoscut internaional, este susinerea examenelor n limbi de circulaie
internaionala, lucru pe care AAIR l are n program pentru a fi rezolvat ntr-un
termen scurt.
De asemenea, AAIR mai argumenteaz cu faptul c obinerea acestui
masterat presupune cu siguran costuri mult mai mari i o diplom recunoscut
doar pe plan naional, fa de costurile mici i o diplom recunoscut internaional,
apreciind c tocmai studiile aprofundate n domeniu i masteratele se obin de ctre
elite. Mai mult, reprezentanii AAIR iniiaz ideea de colaborare comun, pentru
atragerea unor fonduri comunitare prin intermediul asociaiei, n vederea traducerii
suportului de pregtire i susinere a examenelor de certificare n limba romn,
eliminnd astfel un posibil dezavantaj pentru cei care nu stpnesc o limb de
circulaie internaional.
Aceste divergene au mers mai departe, ajungnd ca n luna decembrie a
anului 2007, preedintele AAIR, printr-o scrisoare adresat Ministrului Economiei
i Finanelor Publice, s i susin oficial punctul de vedere, aducnd o serie de
argumente, propunnd modificri i completri ale legii nr.672/2002 cu privire la
atestarea auditorilor interni din sistemul public. Rspunsul primit a fost c
propunerile naintate de AAIR au fost reinute, urmnd s fie prezentate i discutate
cu auditorii interni din sistem, pentru a gsi o soluie de echilibru, iar ulterior s fie
completat cadrul legislativ i normativ. Care soluie este de fapt cea mai bun?
Probabil c viitorul ne va aduce i rspunsul la aceast dificil ntrebare.

Bibliografie
Chiu V. A., 2007, Auditorul intern are o mie de ochi, dar i lipsete
inima, Revista Capital, accesibil on-line pe site-ul www.capital.ro
Ghi E., 2007, Audit public intern, Editura Sitech, Craiova
Ghi M., 2004, Auditul intern, Editura Economic, Bucureti
*** www.aair.ro
*** www.cafr.ro


331
AUDITUL INTERN AL SOCIETILOR
COMERCIALE AEZAT N RAPORT CU AUDITUL
PUBLIC INTERN

Cristina Boa-Avram
Babe-Bolyai University
Faculty of Economic Sciences and Business Administration
St. Teodor Mihali, No. 58-60, 400591, Romania
botaavram@gmail.com

Abstract
Following the trajectory of internal audits development, we can easily observe
that in Romania the internal audit function has a different rate of growth inside the private
organizations comparatively with the public organizations. We consider that it would be
quite interesting to realize a succinct analyze by comparing the way of implementation and
developing of internal audit inside of organizations from those two sectors: private and
public, trying to emphasize some significant elements in the developing of internal audit
function in Romania
Keywords: public internal audit, corporate governance, internal audit standards

1. Introducere
Necesitatea funciei de audit intern a nceput s se fac tot mai acut simit
pe msur ce contextul economic al Romniei a nceput s se caracterizeze printr-
un mediu concurenial din ce n ce mai dinamic. Astfel, tot mai multe ntreprinderi
au nceput s se confrunte cu o problem general de gsire a unor soluii viabile
pentru mbuntirea performanelor obinute. Managerul i pune n mod constant
ntrebri referitor la eficiena, eficacitatea controlului asupra modului de
funcionare al organizaiei, exercitat de el nsui i de cei cu care colaboreaz.
Managerul unei organizaii, fie ea din sectorul privat sau public, are nevoie
s obin o anumit siguran rezonabil c tranzaciile desfurate, deciziile
adoptate sunt sub control i c astfel sunt ndeplinite obiectivele organizaiei.
Putem afirma astfel c auditul intern se constituie ntr-un suport de ndejde al
managerului acesteia, n atingerea obiectivelor sale prin intermediul unei activiti
sistematice i bine organizat n vederea evalurii i mbuntirii eficacitii i
eficienei proceselor de management i control. Adoptarea funciei de audit intern i
permite managementului s aib mai mult curaj n elaborarea i adoptarea de
strategii, i aceasta deoarece profesionitii auditului intern se deplaseaz pe teren
pentru a obine asigurri referitor la corecta aplicare a strategiei adoptate de
conducere, precum i n ce msur aceast strategie i dovedete eficacitatea.


332
nsemntatea auditului intern este cu att mai mare, cu ct acesta
acioneaz ntr-un mod independent, obiectiv, fr acceptarea de compromisuri i
fr a avea ca i scop atingerea puterii. Efectuat astfel, auditul intern devine un
ajutor absolut indispensabil ntreprinderilor, i aceasta i datorit multitudinii de
situaii complexe care se pot ivi n urma unor fuziuni, a realizrii unor proiecte n
comun de ctre mai multe ntreprinderi.
Dac avem n vedere momentul apariiei n Romnia al acestui concept al
auditului intern raportat la contextul mondial, trebuie s recunoatem c
recunoaterea importanei acestui domeniu al auditului intern s-a realizat totui
destul de trziu, dar aceasta i n contextul dominaiei regimului comunist pn n
anul 1989. Tranziia spre economia de pia, care a caracterizat anii 90, s-a realizat
destul de anevoios, drumul spre o oarecare stabilitate economic fiind destul de
dificil, presrat fiind cu anumite falimente ale unor organizaii mamut. La aceste
dificulti a contribuit i instabilitatea politic economic, care nu de puine ori, a
caracterizat aceast perioad de tranziie.
Pe msur ce economia romneasc se ndrepta tot mai mult spre o
tendin de stabilitate, managerii organizaiilor, att din sectorul public ct i din
cel privat, i-au ndreptat atenia tot mai mult spre mbuntirea performanelor
organizaiilor pe care le coordoneaz, i astfel s gseasc soluii eficiente i
pertinente.
Dac facem o paralel ntre apariia i dezvoltarea funciei de audit intern
n contextul economiei mondiale, pe de o parte, iar pe de alt parte, ntre apariia i
dezvoltarea auditului intern n Romnia, observm anumite diferene, care dintr-un
anumit punct de vedere sunt justificate de particularitile mediului economic i
culturii specifice fiecruia.
O diferen semnificativ, care merit supus ateniei, ar fi faptul c n
economia romneasc traiectoria evoluiei auditului intern a fost din acest punct
de vedere invers celei de pe plan internaional. Dac pe plan internaional funcia
de audit intern s-a dezvoltat pornind de la marile ntreprinderi precum i a celor
multinaionale, extinzndu-se apoi la organizaiile din sectorul public, situaia din
Romnia a fost ns altfel. Auditul intern a vizat n primul rnd organismele i
instituiile din domeniul public, dovad fiind i legislaia existent pn n acest
moment, care reglementeaz auditul intern public. Ulterior ns dezvoltarea
investiiilor n economia romneasc, dezvoltarea companiilor multinaionale i n
cadrul economiei romneti a determinat influene ale practicilor internaionale
printre care i recunoaterea necesitii i eficienei auditului intern. Prin urmare,
cu toate c nc se afl ntr-un stadiu incipient de dezvoltare, auditul intern n
cadrul ntreprinderilor romneti cunoate treptat o dezvoltare din ce n ce mai
accentuat, evideniindu-se, din ce n ce mai frecvent, utilitatea funciei de audit
intern.
Astfel, introducerea auditului intern n Romnia este de dat relativ
recent, ncadrndu-se n efortul general de perfecionare i mbuntire a
managementului, att al organizaiilor din sectorul public, ct i din sectorul privat,


333
pe fondul armonizrii cadrului normativ intern cu legislaia european, avnd n
vedere i eforturile fcute pe calea integrrii n rndul rilor membre ale Uniunii
Europene.

2. Analiz comparativ ntre auditul public intern i auditul societilor
comerciale
Vom sintetiza n cadrul unui tabel principalele aspecte relevante care
rezult din analiza comparativ a funciei de audit intern din cele dou sectoare:
public i privat, cercetnd din perspectiva unor criterii cu un anumit grad de
importan, pentru ca n cele din urm s putem desprinde cteva concluzii
pertinente care s ne ajute la conturarea i delimitarea mai clar a stadiului de
evoluie n care se afl auditul intern din Romnia.

Tabelul nr.1
Auditul intern al societilor comerciale i auditul public intern analiz
comparativ
Criteriul
urmrit
Auditul intern al societilor
comerciale
Auditul public intern
Momentul
apariiei
Spre deosebire de evoluia
funciei de audit intern din
practica mondial, unde
aceasta a prins contur
dezvoltndu-se dinspre
sectorul privat spre cel public,
n Romnia ne-am confruntat
cu o situaie invers. n acest
caz, nceputurile au fost
marcate de dezvoltarea
auditului entitilor publice,
iar ulterior necesitatea
acestuia a fost contientizat
i de managementul
societilor comerciale.
Momentul concret al apariiei
auditului intern al entitilor
economice, i implicit al
societilor comerciale, a fost
marcat prin Ordonana de
Urgen a Guvernului
nr.75/1999, republicat, i
publicat n Monitorul Oficial
al Romniei, Partea I, nr. 649
din 31 august 2002. n cadrul
n Romnia, auditul
public intern sau auditul
intern al entitilor
publice i-a fcut apariia
ncepnd cu anul 1999,
prin Ordonana
Guvernului
nr.119/31.08.1999 privind
auditul intern i controlul
financiar preventiv,
publicat n Monitorul
Oficial nr.430/
31.08.1999. Chiar dac
nceputul nu fost unul
uor, fiind marcat de
anumite confuzii care s-au
fcut, totui acestea au
fost eliminate treptat prin
apariia altor acte
normative (prezentate n
subcapitolul 1.2.) care i-
au stabilit ca i obiectiv
stabilirea unui cadru
normativ bine delimitat n
care s se desfoare


334
acestui act normativ se
preciza la art.20 ncepnd cu
exerciiul financiar al anului
2001 entitile economice ale
cror situaii financiare sunt
supuse auditului financiar
sunt obligate s organizeze i
s asigure exercitarea
activitii profesionale de
audit intern, potrivit normelor
legale n vigoare.
auditul public intern.
Repere n
cadrul
normativ care
le coordoneaz
n cadrul Legii nr.31/16
noiembrie 1990 privind
societile comerciale
republicat n Monitorul
Oficial nr.1066/2004, se
prevede la art.160 alin.(2)
Societile comerciale ale
cror situaii financiare
anuale sunt supuse auditului
financiar, potrivit legii sau
hotrrii acionarilor, vor
organiza auditul intern
potrivit normelor elaborate de
Camera Auditorilor
Financiari din Romnia n
acest scop. n acest sens, n
anul 2004, CAFR a emis
Hotrrea nr. 35/30
noiembrie 2004, publicat in
Monitorul Oficial din
31 decembrie 2004, privind
asimilarea Standardelor
Internaionale de Audit
Intern, ediia 2004, cu
aplicabilitate de la 01 ianuarie
2005. Ulterior, n anul 2007,
CAFR a emis Hotrrea nr.
88/19 aprilie 2007, publicat
in Monitorul Oficial din
21 iunie 2007, pentru
aprobarea normelor de audit
intern. Art.2 al acestui act
Aa cum am prezentat i
n cadrul subcapitolului
1.2., reglementarea
auditului intern al
entitilor publice a fost
marcat de apariia mai
multor acte normative,
prin intermediul crora s-
a ncercat eliminarea
treptat a anumitor
confuzii care s-au fcut n
reglementarea auditului
public intern. Nu le vom
mai enumera, ele fiind
prezentate mai sus, vom
preciza doar c
principalele puncte de
reper n organizarea
auditului public intern
sunt:
Legea 672/ 19
decembrie 2002
privind auditul public
intern publicat n
Monitorul Oficial
nr.953/ 24 decembrie
2002;
Ordinul ministrului
finanelor nr.38/2003
pentru aprobarea
Normelor generale
privind exercitarea


335
normativ prevede:
Societile comerciale ale
cror situaii financiare
anuale sunt supuse auditului
financiar potrivit legii sau
opiunii acionarilor,
organizeaz activitatea de
audit intern potrivit normelor
prevzute la art. 1 al
prezentei hotrri. Prin
acelai act normativ emis de
CAFR i nceteaz
aplicabilitatea Hotrrea nr.
35/30 noiembrie 2004, emis
de CAFR.

activitii de audit
public intern publicat
n Monitorul Oficial
nr. 130 bis/27
februarie 2003;
Ordonana Guvernului
Romniei nr.37/2004
pentru modificarea i
completarea
reglementrilor
privind auditul public
intern, publicat n
Monitorul Oficial
nr.91/31 ianuarie 2004
i Legea nr.106/2004
pentru aprobarea
acesteia, publicat n
Monitorul Oficial
nr.332/16 aprilie 2004.
Aria de
aplicabilitate
Conform legii nr.31/1990
republicat societile
comerciale ale cror situaii
financiare sunt supuse
auditului financiar, potrivit
legii sau hotrrii acionarilor
vor organiza auditul intern.
Aceasta nu nseamn ns c
celelalte societi comerciale
sunt excluse din sfera
auditului intern, fiind la
latitudinea managementului
acestor societi comerciale,
care nu se ncadreaz n
categoria de mai sus, de a-i
organiza auditul intern.
Potrivit legii nr.672/2002
prin entitate public se
nelege autoritatea
public, instituia public,
compania/societatea
naional, regia
autonom, societatea
comercial la care statul
sau o unitate
administrativ-teritorial
este acionar majoritar,
cu personalitate juridic,
care
utilizeaz/administreaz
fonduri publice i/sau
patrimoniu public
Organismul
profesional de
reglementare
Camera Auditorilor
Financiari din Romnia are
sarcina de elaborare a
normelor de audit intern
aliniate la standardele
internaionale n
domeniu, reglementare
prevzut de art.25 din
Comitetul pentru Audit
Public Intern (CAPI)
Unitatea Central de
Armonizare pentru
Auditul Public Intern
(UCAAPI)


336
Ordonana de Urgen a
Guvernului nr.75/1999,
republicat.
Standardizarea
Funciei de
Audit Intern
n anul 2007 CAFR a emis
Hotrrea nr. 88/19 aprilie
2007, publicat in Monitorul
Oficial din 21 iunie 2007,
pentru aprobarea normelor
de audit intern. n cadrul art.1
alin.(2) se prevede c:
Normele de audit intern se
compun din: a) Standardele
de audit intern, elaborate i
publicate de Institutul
Auditorilor Interni (Institute
of Internal Auditors IIA -
autoritate internaional de
dezvoltare a celor mai bune
practici n domeniu),
asimilate de Camera
Auditorilor Financiari din
Romnia, ca norme naionale
de audit intern; b) Proceduri
privind Cadrul general de
desfurare a misiunilor de
audit intern.
Prin intermediul
Ordinului nr.38/15
ianuarie 2003 pentru
aprobarea Normelor
generale privind
exercitarea activitii de
audit public intern, se
reglementeaz normele
generale de audit public
intern n Romnia, la
capitolul C al Prii I
Aplicarea Normelor
generale de audit public
intern n Romnia fiind
prevzute Normele de
calificare i Normele de
funcionare ale auditului
public intern. n cadrul
Prii a III-a Ghid
Procedural sunt
reglementate 18 proceduri
de audit intern, iar n
cadrul Prii a IV-a
Carta auditului intern
sunt prevzute principiile
i regulile de conduit pe
care auditorul intern
trebuie s le respecte n
realizarea muncii sale de
audit.
Guvernana
Corporativ

Conceptul de conducere corporativ are n vedere
transparena tranzaciilor i necesitatea monitorizrii
sistemului de control intern n vederea capacitii acestuia
de a evalua riscurile posibile care s dea un plus de
siguran managementului organizaiilor pentru aplicarea
strategiilor stabilite (Ghi E., 2007). Conform
Organizaiei pentru Cooperare i Dezvoltare Economic
(OCDE) prin guvernana corporativ se nelege sistemul
de conducere i de control folosit de entitile economice.
Structura guvernanei corporative cuprinde modul de


337
mprire a drepturilor i responsabilitilor ntre diferiii
membri ai entitii, precum consiliul de administraie,
directori, acionari i alte pri implicate, i precizeaz
regulile i procedurile de luare a deciziilor privind
activitatea entitii. Astfel, guvernana corporativ
furnizeaz i structura prin care se stabilesc obiectivele
entitii, precum i mijloacele de ndeplinire a obiectivelor
i monitorizarea performanei. (Tiron Tudor A., 2007).
Nevoia introducerii unui astfel de concept a fost generat
de eecurile spectaculoase ale unor firme foarte mari din
sectorul privat cum sunt Enron, Parmalat i WorldCom
ntr-o perioad destul de scurt de timp. Din dorina de a
nu pierde total ncrederea investitorilor, ceea ce ar fi
determinat reducerea puternic a investiiilor i astfel
sfritul vieii corporatiste, a devenit absolut necesar
implementarea i dezvoltarea conceptului de guvernan
corporativ, care are o sfer de cuprindere foarte mare
avnd ca i elemente: principiile etice, responsabilitatea
social, bunele practici de afaceri i activitile de control.
n luna mai a anului 2003, a
avut loc o comunicare a
Comisiei Europene,
Modernising Company Law
and Enhancing Corporate
Governance in the European
Union - A Plan to Move
Forward (Modernizarea
legislaiei societilor
comerciale i consolidarea
guvernanei corporative n
Uniunea European Un
plan pentru a merge mai
departe), care s-a concretizat
n stabilirea unui plan de
aciune al Comisiei Europene
privind dezvoltarea
conceptului de guvernan
corporativ i modernizarea
legislaiei societilor
comerciale din rile
europene. n cadrul acestei
comunicri s-a pledat pentru
modernizarea legislaiei
Principiile i bunele
practici care susin
conceptul de guvernan
corporativ pot fi aplicate
n egal msur i
entitilor din sectorul
public. Putem afirma, fr
teama de a exagera, c ar
putea aduce mai mult
valoare aici, n sfera
sectorului public,
deoarece aici sunt
implicate interesele
contribuabililor i ale
publicului larg, care au
nevoie s fie asigurai c
entitile publice sunt bine
conduse n activitatea lor
de furnizare a serviciilor
publice pe seama
fondurilor publice.
Introducerea principiilor
de guvernan corporativ
i n cadrul entitilor din


338
societilor comerciale i a
guvernanei corporative din
cadrul rilor europene. n
Romnia, un pas concret n
promovarea principiilor de
guvernan corporativ a fost
fcut prin lansarea de ctre
Bursa de Valori Bucureti
(BVB) n anul 2001 a
Codului de Conducere i
Administrare al Bursei de
Valori Bucureti, iar n luna
iunie 2006 a Institutului de
Guvernan Corporativ, care
a devenit atestat (n baza
Atestatului Comisiei
Naionale de Valori Mobiliare
nr.58/15feb 2007) ca i
organism de formare
profesional, propunndu-i
astfel s devin o coal
pentru managerii societilor
comerciale romneti, att
pentru cele listate la Burs,
ct i pentru cele nelistate.
Actualmente, Bursa de Valori
Bucureti i-a propus
armonizarea acestui Cod cu
legislaia romneasc n
materie i cu legislaia
comunitar n domeniu, asta
i n contextul aderrii
Romniei la Uniunea
Europeana si a poziionrii
BVB ca membr a pieei de
capital unice europene. Acest
nou cod va purta denumirea
de Codul de Guvernan
Corporativ al Bursei de
Valori Bucureti. Societile
comerciale tranzacionate pe
piaa reglementat a BVB
sunt obligate s includ n
sectorul public va asigura
o eficien i o
transparen mai mare,
ceea ce ar putea determina
formarea unui mediu de
afaceri concurenial
contribuind la o cretere
economic susinut la
nivel macroeconomic.


339
Raportul Anual aferent anului
2008, Declaraia privind
conformarea sau
neconformarea cu prevederile
Codului de Guvernanta
Corporativa (Declaraia
aplici sau explici). Codul de
Guvernan Corporativ se va
adresa n prima faz
societilor listate pe piaa
reglementat a Bursei,
urmnd ca ulterior sa fie
extins si spre celelalte
segmente de pia, potrivit
conducerii BVB. n acest
scop, BVB a organizat n
perioada 04.04.2008-
15.04.2008 o consultare
public privind adoptarea
noului Cod de Guvernan
Corporativ al BVB lansnd o
invitaie pe site-ul
www.bvb.ro pentru
exprimarea opiniei vizavi de
noua form a acestui Cod,
prin completarea unui
chestionar on-line. Ulterior,
Bursa de Valori Bucureti va
analiza toate rspunsurile,
comentariile i sugestiile
primite i pe baza acestora va
elabora varianta final a
Codului de Guvernan
Corporativ, care va fi supus
aprobrilor corespunztoare.
Rspunderea
auditului
intern
Auditorii interni din cadrul
societilor comerciale au o
rspundere social major n
faa clienilor acelei societi.
Auditorii interni din
sectorul public au o
rspundere covritoare
fa de mass-media i
opinia public. Astfel
dac organismele externe
de control ar constata
existena anumitor abateri


340
de la reglementrile
legale, sau chiar anumite
fraude, opinia public i
va pune ntrebri asupra
existenei i a funcionrii
auditului intern n cadrul
acelei entiti publice.
n cadrul societilor
comerciale exist urmtoarele
opiuni:
Calificare ca i auditor
financiar, prin dobndirea
calitii de membru al
Camerei Auditorilor
Financiari din Romnia
Atestarea ca i auditor
intern certificat (Certified
Internal Auditor) prin
intermediul Asociaiei
Auditorilor Interni din
Romnia (membr a
Institutului Auditorilor
Interni), acest certificat
avnd o recunoatere pe
plan internaional.
n sectorul public este
promovat ideea unei
atestri a auditorilor
interni la nivel naional, la
ora actual nefiind
stabilit cert modalitatea
exact existnd mai multe
propuneri n acest sens,
ideea principal
promovat fiind aceea ca
aceast atestare s se
realizeze printr-o
activitate gen masterat,
specific nvmntului
superior din Romnia.
Atestarea
auditorilor
interni
De asemenea, calitatea de membru al Camerei Auditorilor
Financiari este absolut necesar pentru a putea ocupa
funcia de responsabil n organizarea activitii de audit
intern n cadrul unei entiti economice, conform art. 23
din Ordonana de Urgen a Guvernului nr.75/1999,
republicat: Responsabilii pentru organizarea activitii
de audit intern, coordonarea lucrrilor/ angajamentelor i
semnarea rapoartelor de audit intern trebuie s aib
calitatea de auditor financiar.

3.Concluzii
1.n cadrul societilor comerciale exist o necesitate obiectiv-funcional a
auditului intern, spre deosebire de entitile din sectorul public unde nevoia a fost
impus i creat de legislaia care reglementeaz auditul public intern.
2.n Romnia, reglementrile legale privind implementarea i dezvoltarea auditului
intern au n vedere ndeosebi entitile care activeaz n sectorul public, i mai
puin entitile din sectorul privat.


341
3.Apreciem c la momentul actual ne aflm ntr-o etap de consolidare a funciei
de audit intern din Romnia, deoarece tot mai muli manageri ai societilor
comerciale devin contieni de avantajele i beneficiile implementrii auditului
intern, precum i de ajutorul valoros pe care l ofer aceast funcie n ndeplinirea
atributelor conducerii. Aceasta i n contextul n care aplicarea principiilor de
guvernan corporativ dobndete tot mai mult teren, iar auditul intern, ca i o
component a unui cadru puternic de guvernan corporativ, sftuiete i
consiliaz managementul referitor la introducerea bunelor practici i n sprijinirea
eforturilor acesteia n introducerea politicilor, mecanismelor i procedurilor

Bibliografie
Ghi E., 2007, Audit public intern, Editura Sitech, Craiova
Tiron Tudor A., 2007, Evaluarea controlului financiar intern, Editura
Accent, Cluj Napoca
*** www.bvb.ro
*** www.cafr.ro
***www.eur-lex.europa.eu
*** www.guvernantacorporativ.ro


342
METHODS OF ANALYZING PERFORMANCE OF
COMPANIES IN ACCOUNTING AND ARTIFICIAL
INTELLIGENCE

Dorel Mate*, Eugenia Iancu**, Ileana Cosma***
*West University Timioara, 16 Pestalozzi Str. Tel.0256490698,
dorel.mates@yahoo.com
**Stefan cel Mare University Suceava, 9 Universitatii Str., Tel. 0230520263,
eiancu@seap.usv.ro
***Vasile Goldis University Arad, 57 Cocorilor Str., Tel. 0257213066

Abstract
The performance of a company reflects its capacity of generating future cash-
flows, by using existent resources, and the efficiency level in using new resources. The
capacity of generating future cash-flows assumes that the company would have to book
revenues of its activity, and the use of the existent resources needs a detailed overview of
the expenses of the period. The revenues and expenses are elements strictly tied to the
evaluation process of the companys performance. This paper seeks to emphasize the
efficiency level in using resources dependent on the profit (when the revenues are higher
than the expenses), or on the loss (when the expenses are higher than the revenues), their
first-step evaluation in the accounting process, so that the next step would evaluate them
through a professional specific processing system, in order to lay out the economic result
by efficiently binding the two methods.
The current paper will analyze only the recognition and evaluation of companies
revenues, with the help of the two criteria, when the revenues are higher than the expenses
and therefore one will carry out an evaluation and analysis of the companys performance
in this particular field.
Keywords: financial indicator, knowledge processing, financial investments.

The revenue accounts of the current period form a distinct group of
liability accounts, in the sub-class of the revenue accounts.
The revenues consist in increases of economic benefits, booked during the
accounting period as inputs or increases of net assets, other than those resulted
from the shareholders contributions.
In the profit and loss account, the revenues are booked when there had
been increases of future economic benefits, due to the increase of an asset or the
reduction of debt, and this accounting change can have a realistic evaluation. The
practice shows that the revenues can be identified only after theyve been obtained.
In order to identify the revenue, it is necessary for its elements to be
realistically evaluated and to have a satisfactory level of accuracy.


343
Accountancy of revenues according to the net turnover
The turnover is a basic financial indicator for the companys activity, and
is calculated by summing up the revenues resulted from sales, services, production,
locations, rents, studies, research works, and other operating revenues. The
revenues that build the turnover are connected to the main profit of the companys
activity, and it represents the main part of its total revenues.
The net turnover includes all the revenues resulted from sales of goods and
services, which are enlisted in the current activity category, after subtracting
commercial deductions, value added tax and other taxes and duties.
Accountancy of inventories
Own production goods which can be enlisted in a specific inventories
category are booked only when their documents as periods revenues are valid.
These accounts hold evidence of the production cost of products in progress,
products, animals and birds of own production. The calculation of the overflow or
deficit of inventories between the beginning and end of the period doesnt take the
adjustments for depreciations. The inventories variation is in fact a rectification of
the production expenses, to show that either the production has raised the
inventories level, or the additional sales have diminished the inventories level.
Accountancy of own work capitalized
The own works capitalized are formed by: capitalized costs of intangible
and tangible non-current assets, and are indicated as assets, including auxiliary
expenses with procurement and usage of the assets.
Accountancy of subsidies for operating activities
The companies can receive revenues from the government or other public
institutions, destined to the operating activities, such as: revenues for financing
research activities, revenues for supporting price differentiations of strictly
necessary products, revenues for supporting the operating activity, revenues for
covering losses.
Accountancy of revenues of other operating activities
This category includes: bad debts written off and subsequently collected,
claims and compensations, fines and penalties, incomes on asset sales, received
subsidies, subsidies for investments and other revenues from the operating
activities.
Accountancy of financial revenues
The following are included in the financial revenues category: revenues
from financial assets, short-term financial investments, long term receivables,
revenues on disposal of financial investments, foreign exchange gains, interest
receivables, discounts received and other financial revenues.
The companies can hold participations on other companies, as financial
assets or short-term financial investments.
Accountancy of extraordinary revenues
The extraordinary revenues come from events or transactions that are
clearly different from operational activities, and do not have regular or frequent


344
character, and cannot be influenced by ones own will. These situations are: assets
sales, natural disasters or any other similar phenomena.
Accountancy of write back of provisions and adjustments for
depreciation or impairment losses
When the provisions and adjustments, high lightened by affecting some
expenses, become pointless, they are reduced or cancelled, and the operations
affect the revenues. They are being cancelled when the building elements are being
sold or internally consumed, or the building elements disappear. The provisions
and adjustments are reduced when at the end of the period, the depreciation of the
previous financial years activity. The reduction of provisions and adjustments is
being carried out only with the difference, with which the provisions are being
reduced. As for the canceling, the revenues are equal with the registered
constitution expenses.
The informational technology sees the expert program as program that
allows separation of declarative knowledge, expressed in sentence calculus terms,
from procedural knowledge included in the algorithm used in processing this
knowledge.
In fact, this is the essential principle of programming based on sentence
calculus formalisms. The principle proceeds from experiments carried in the 70s,
using the technology existent at that time, which set out to reproduce the human
rationing in the form of an algorithm of logic rules, defined in the terms of sentence
calculus (production rules).
The steps that need to be carried out, in order to create an expert program
are:
1. Gathering the knowledge through the mechanisms that intercept
knowledge of human experts on a certain strictly limited field.
For reaching this step one needs a human operator (source of the input
data), or an artificial agent that mediates the experts interception of knowledge.
Traditionally, the cognition specialist is a human operator which is
competent to investigate and formalize the experts knowledge. In other words, the
expert cannot directly supply (due to the lack of necessary abilities) the knowledge
basis, therefore a translator is needed (cognition expert), between the man and
machine. We consider this cultural stalemate as the main reason of an extremely
reduced distribution of applications of expert systems in the existing business
environment. Moreover, if we admit that organization of the knowledge basis,
which should allow exact reproduction of the human experts knowledge, is not
compatible with the (natural) language in which the experts knowledge is being
conveyed, then we must admit the fact that a mechanism of formalizing knowledge
exists (and it can be applied using the existent technology), and is sufficient to
encode the knowledge, or we must find a solution for integrating the expert in the
system. In both situations, the expert system must be integrated into an intelligent
environment.


345
The purpose of the knowledge acquirement process is to permit the
assembling of a knowledge basis (KB). The knowledge gathering is a static
process, similar to a process where the data is being collected for initiating a
database.
2. Representing the knowledge defines the mechanisms and processes
of formalizing the knowledge (in the terms of formal logic), in order to implement
them as data-structures (KB) into a physic system that processes data
automatically.
If we stick to the fact that an expert system is basically a program, then a
KB is an input to a data processing algorithm, defined by the expert system theory
as inference engine. Generally, inference is the act or process of deriving a
conclusion based solely on what one already knows, or, as a synonym for
reasoning.
An inference engine is an automatic reasoning procedure and an automatic
processing procedure of the knowledge basis (in other words, a formal illustration
of knowledge)
Procedural knowledge, implemented in algorithms through the inference
engine, is formally compatible with the processed data (declarative knowledge).
Besides the fact that is separates declarative knowledge (knowledge basis) from
procedural knowledge (inference engine), the expert system has a more important
characteristic: it implements algorithms based on knowledge that is homogeneous
organized and presented in formal terms.
3. Knowledge processing it is basically an application procedure of an
artificial logic over a knowledge basis. If we limit the issue of logic to solving
problems of business administration, we will see that there are two necessary
categories of knowledge: categories regarding the company as a system with
targets and resources, and categories regarding the business environment as a
mechanism of adjusting the company system. The nature of the knowledge requires
the development of adequate logic mechanisms.
4. Use of knowledge is a process which still cannot be defined clearly
from the perspective of the expert system (ES) architecture. As for any other
information technology application species, the end product (the application),
replies to certain user requirements. Regardless of any methodological speech, only
the SE user validates this product. Apart from the performance of the
programming, the ES remains an informational product whose value is given by its
usefulness. From the companys point of view, any informational application
replies to certain information use requirements of the company, and consequently it
is nothing more than just a part of the system.
After finalizing the knowledge presentation process and loading the
knowledge database, one strictly requires checking the way the system had been or
hadnt been totally and complete implemented. All these refer to the fact, that there
shouldnt be any uncovered case in representing the specific knowledge of the
field, nor to produce any digressions from the systems specifications.


346
After introducing the targets, one can move along to build the first rule.
Out of our experience and by respecting the general principles of projecting
informational products, we recommend, that, based on problem analysis, to
proceed on introducing all the knowledge elements (targets, variables and
qualifiers) specific to the expert systems generator.
From the summary field and problem analysis, we have the following
knowledge elements:
Targets:
The company registers operating performance
The company has operating profit
The company doesnt register any operating performance
The financial flows and attached risks are optimal
The company doesnt register any financial flows
Qualifiers:
Do you wish an analysis of profit based on the turnover?
Do you wish an analysis based on operating results?
Do you wish an analysis based on financial results?
Do you wish an analysis based on current results?
Do you wish an analysis based on gross results?
Do you wish an analysis based on net results?
Do you wish an analysis based on financial profitableness
rate?
Do you wish an analysis based on profit rate?
Do you wish the analysis of profitability?
Do you wish the analysis of the gross margin?
In the following, we will go over the necessary steps for declaring the
qualifiers, after which one will learn to build new rules.
The minimal information that we need to have in mind when generating a
database, is to be found in the following compulsory steps that need to be
completed, in order to pass this model: the subject of the information database and
its author.
We set out to create a prototype for an expert system, for evaluating the
performance of a company, when we hold the information given by the accounting
department.
The method selection will take the following particularities into
consideration: company size, production process, classifying the expenses into
variable and fixed expenses, direct and indirect, production type, profitability,
management interest for certain aspects. Linked to the knowledge acquirement
process, a rapid prototype-process using a system generator, has the following
steps:
Acquiring the special software pack (expert system
generators)


347
Identifying the problem field and the field expert
Setting production rules, on paper, after gaining
knowledge from the expert
Creating a demonstrative prototype for the system expert,
which executes the most important functions of the problem, or it offers
an acceptable preliminary solution
Execution, testing and evaluation of the knowledge basis
Obtaining an experts opinion in the field, regarding the
accuracy of the expertise, or the expert may even communicate the
necessary changes for the improvement of the rules
Reediting the knowledge basis in order to include all the
improvement suggestions generated by the expert and/or users, until the
expert system executes all the necessary procedures. Any changes will be
retested in order to confirm the accuracy of the rules. One of the expert
system generators that can solve problems of companies performance is
EXSYS, which is destined for those who wish to rapidly create own
applications. Its structure consists of two major components:
o The generator itself or the production rule editor,
for the creation and/or change of a knowledge basis
o RUNTIME component or consultant
component, which allows one to use the formerly created
knowledge basis;
EXSYS uses two types of facts: QUALIFIERS and VARIABLES.
The qualifiers are knowledge elements that allow the user to select one or
more values from a list predefined by the expert team and cognitive specialist. As a
general rule, when a qualifier is being created, one will take into consideration
presenting the element as a text which will end in a verb. As an example, if we
develop an expert system for performance analysis, it will have to contain
information on achieved revenues. So well have to create a qualifier: The
achieved revenues are
1. Very good
2. Good
3. Bad
The text The achieved revenues are builds the body of the qualifier,
and the type of revenues 1. , 2 or 3 are its values.
We must mention that the technique of using qualifiers is often seen in
building expert systems, because it allows taking the answers from the users very
rapidly and unitary, determining a high flexibility in developing expert systems
The variables allow the user to introduce certain numerical values or
string type values, or these can be taken through specialized interfaces from extern
applications/programs, or even Hypertext elements. Every newly created value
must be formerly defined. It is highly important to know this fact, because the


348
description text is taken and presented to the user as an addition to the standard
message "Please input a value for the variable". A variable can be used in any part
of the production rule. The name of the variable is to be written between brackets,
and the attached message explicitates this name.
Variable examples. The variables IPC, SC, V, C, CA, CH_TOT ,
VEN_EXP, followed by their descriptions for the same fields:
[IPC] Consumers price index
[SC] Company name
[V] Revenues
[C] Expenses
[CA] Turnover
[CH_TOT] Total expenses
[VEN_EXP] Operating revenues
For executing the rules in order to obtain the
conclusions/recommendations, certain answers are necessary, which will be
transferred from users through specialized interfaces. This system information is
saved and later evaluated using the rules.
The expert systems are being used to reach a conclusion, a solution or a
recommendation/suggestion.
Conclusions
Performance has significance in a specific context, because it allows
interpretation, which can always vary as long as it not explicit defined.
A performance generally corresponds with a result, which is superior to the
expected result. Performance can be positive, but also negative.
While analyzing financial performance, we tried to synthesize the analysis
methods which we consider pertinent, because the academic literature is full of
information on financial analysis of companies.
We must learn that performance does not depend on the achievement
criteria. It will loose the basic principle status referring to how the revenues are
being identified, having direct implications on the companys performance. Even if
at the present, this criteria is still holding as basic criteria for identifying winnings
or losses in the profit and loss account or in own capital, when the normalizers will
ask for unique performance situation, these criteria will be over passed.
While the net result (as calculated according to IFRS) is a basis for
evaluating the companys current and past performance, the global result allows
measuring the future performance; even so, this indicator is not used as often as it
should be, being omitted from all conducted financial analyses.
Another conclusion that one can draw, is that the performance exists if we
can measure it (describing it as complex of measures and indicators). Measuring
performance cant be limited to one result; that is why we mustnt confuse
performance with the indicators or measures that describe it.
We tried to present how performance deals with reaching companies
objectives, analysis of evaluation methods used in accountancy and evaluation


349
methods through expert systems that can easily adapt to the financial accountancy
and allow creating a pertinent measurement and performance reporting system,
based on theoretical and practical support presented in this article.

Bibliography
Andone, I., ugui, A., 1999, Sisteme inteligente n management,
contabilitate, finane - bnci, marketing, Editura Economic;
Benchimol G. i colectiv, 2003, Sisteme expert n ntreprindere, Editura
tehnic, Bucureti;
Durkin J., 2004, Expert Systems. Design and Development, Macmillan,
Pub.Co., Ny;
Edwards, A., Connel, N.A.D., 1989, Expert Systems in Accounting,
Prentince Hall;
Iancu E., 2005, Avantajele sistemelor expert aplicate n domeniul
financiar-contabil, International Scientific Conference Economy and Globation,
Trgu Jiu;
Jianu I., 2007 - Evaluarea, prezentarea i analiza performanei
ntreprinderii, Editura CECCAR;
Lungu C. I., 2007, Teorie si practici contabile privind intocmirea
situatiilor financiare, Editura CECCAR;
Mate D., 2003, Normalizarea contabilitatii si fisacalitatea
intreprinderii, Editura Mirton, Timisora;
Mates D., 2006, Contabilitatea financiara, Editura Mirton, Timisoara,
2006.


350
SOME ASPECTS OF THE RURAL DEVELOPMENT IN
THE SMALL REGIONS OF THE SOUTH-EAST PART OF
THE GREAT HUNGARIAN PLAIN

Imre Gurz, Istvn Molnr
Tessedik Smuel University College, Faculty for Economics
H-5600 Bkscsaba Bajza u. 33, Hungary
gurzo@zeus.tsf.hu

Abstract
The paper summarizes the aspects of rural development considered to be the most
important in the underdeveloped and agrarian regions of the south-east part of the Great
Hungarian Plain.
Keywords: rural development, Great Hungarian Plain, adult education, school
and health care, regional co-operation, living standards, local economy and institutions

1. Introduction
The rural development is a conscious and continuous activity aiming to
improve the standard of life of the rural population and to raise the ability of the
region to keep the population. If we want to answer the question what the rural
development should include, we can highlight several aspects. Regarding the main
areas of investigation, there is a consensus among researchers dealing with rural
development. But concerning the question which aspects the development should
involve there is a big difference. The latter greatly depends on the very region
meant to be developed, its resources, its present state and its aims for development.

2. Development of the human sphere
It is a common feature in the South-east Plain that young, educated people
leave the settlements, where the population and parallel with it the human
resources It would be important to prevent the population from leaving the
settlements. There have been some promising initiatives in this respect in some
places so far (e.g. the local government gives free houses to those settling in the
village). Another problem to solve is to prevent the brain drain in the small poor
settlements in border regions (an intensive training of the population, an
enrichment of its intellectual capacity).
The nursery school and school network of the settlements should be
developed (providing them with teachers and better infrastructure). Unfortunately,
just the opposite of this is happening in Hungary right now (nursery schools and
schools are closed up).


351
If we take rural development focusing on the people seriously, and want to
stop people from going away from these places, then keeping down maintenance
costs must not be the main viewpoint. Today, this is the very first principle that
guides the decisions, and all the other aspects and the damages caused in the
society are neglected.
It is getting more and more important to make adult training efficient, to
organise professional training courses for entrepreneurs, managers, those waning to
learn languages, and to give expert advice. College courses are needed for broad
ranges of adults wanting to join training courses, and remote training should be
made possible.
The proportion of gypsy population is gradually on the increase in the rural
areas of the South-east Plain. It is a task of main importance to educate and train
the young and the old of this population. Without it there is no chance for them to
get jobs and improve their living circumstances.
The development of regional co-operation must be promoted, both inside a
small region and outside it, connecting it to the other small regions. Here
development projects, those involve regions that have connections over the border,
should get priority.
In the border regions we can detect a tragic situation concerning
employment. It is a task of crucial importance to improve the employment
opportunities of the local population in the given area. Possibilities here are food
processing, nature conservation, rural tourism, promoting the service industry,
social work of public interest.
Also an important task is to improve accessibility, which means that
transport connections have to be developed inside a small region (by building
roads, we can put an end to the "cul-de-sac" situation of some settlements,
furthermore, the public transport facilities -train and coach transportation- should
be kept alive).
Another crucial point is to improve the living standards in the rural regions
(providing possibilities for gaining a higher income, better housing conditions,
better settlement infrastructure, better services, protecting the environment of the
settlement). Also a crucial point is to improve public security in the villages.
Measures must be taken to fight deviant behaviour; help must be given to people to
accept the state of unemployment, illegal trade must be fought, alcoholism, and
criminality.
There is a lot of work to do concerning the development of folk culture.
We have to support the protection of folk arts, traditional skills (e.g.: pottery,
embroidery, wood-carving, smith etc.). We have to give money for organising
festivals, religious events, pig-killing feasts, vintage, etc.).
Non governmental organisations (NGO-s) also have to be supported in
rural areas (traditional music bands, folklore and dancing groups, choirs, sport
clubs, etc.).


352
The mental state of the local community is bad in many villages (the
community is fallen apart; there is hardly any community life). Thats why we
must develop the communities, the local patriotism, the identity and the genius
loci so that people will like to live where they do.

3. The local economy and institutions
The future of a small region depends greatly on the state of the local
economy. It is an important task to improve the economical basis of the small
region, to increase its ability to produce valuable goods. This, mainly, considers the
agrarian sector. To achieve this, we have to:
- increase the effectiveness of agriculture, its capacity to produce income,
- improve the co-operation of the farmers,
- improve the institutional structure of the agriculture,
- re-build the vertical integration that fell apart.
In most places, projects are needed:
- to improve the effectiveness of the production, of its capacity to produce valuable
goods (supporting good quality production, forming of competitive farm sizes),
- to reform the production structure and to improve technology,
- to produce unique goods, typical of Hungary ( e.g.: seeds, onion, paprika for
seasoning, melon, goose liver),
- to improve forestry and hunting,
-to form profitable alternative activities ( e.g. not food oriented production, local
food-processing, rural tourism),
- to improve infrastructure (roads, storage, corn dryers, irrigation, etc.).
In the given region the balance of plant growing and animal husbandry is
lost. Because of bad profitability animal husbandry has lost importance. This is
why:
- animal husbandry has to be improved (increase the quality and quantity of the
production).
- the branches of the special animal husbandry are waiting for support (bee-, rabbit-
,pigeon-,turkey-,ostrich-,goose-, duck-growing),
- raising of ancient Hungarian animals has to be increased (mangalica pig, grey
cattle, racka sheep).
On South-east Great Plain, the key aspect in connection with production is
diversification - diversification in land-use, production structure, farming activity,
income-production.
Farmers' capacity to adjust themselves to market conditions and to fight for
their interest must be improved. To achieve these goals, it is necessary:
- to improve flexibility in production,
- to form and spread an innovative way of thinking, and
- to improve the agrarian institutional system (a co-operation of the farmers, a joint
purchase of machines, organising companies for water-use and forest management,
organising auction markets, logistic centres).


353
After 1990 Hungary sold its whole food processing industry, thus creating
a monopoly for the foreign food processors and chain stores. This is why the
producers' partners are in control.
The gap between the industrial and agricultural prises, the competition of
the foreign food products and the decreasing consumption created a crisis situation
(many producers have gone bankrupt, the situation of the underdeveloped agrarian
regions of the South-east Great Plain has deteriorated).
It would be very important to rebuild the vertical integration that fell apart,
to improve the negotiation position of the farmers with those in food processing
and the trading companies. This would improve the income relations of the
agrarian population, giving them a chance for regional development.

4. Enrichment of the rural infrastructure
After 1990 there was a great improvement in some aspects of the
population infrastructure (e.g. gas-, water- and telephone network). However, in
other aspects of the infrastructure there was no considerable improvement (e.g.
road network, waste management, sewage). This means that projects are needed to
develop the infrastructure. Development is partly a task of the governments (e.g.
road network), partly it can be solved combining state and EU funds (e.g. road
construction in the settlement, collection and dumping of waste, sewage
management, etc.), and there are also infrastructure investments made exclusively
by the enterprises.
According to experiences, developing the rural infrastructure on the South-
East Great Plain we have to concentrate mainly on the following fields:
- modernisation of the agricultural roads,
- development of infrastructure in water management and water protection,
- development of the infrastructure in the production (food security, technological
re-constructions, building of storage- and drying capacity, etc.)
- completion of the rural settlement infrastructure ( building of the missing
elements).

5. Re-vitalisation of local life
Small settlements, villages call for development. The buildings must be
renewed, houses must be provided with all modern conveniences, the inner
infrastructure of the settlement must be improved. The question of what to call the
inside and the outside part of the settlement should be settled. This question is very
important in the zones at the edge of the settlements.
A project to improve the world of the scattered farms, called "tanyas"
should be started, in regions where it is asked for and where the possibility is given
to do that (tanyas lying close to roads, and infrastructure).
The local institution system of the small settlements must be enriched. As
mentioned before, here the contrary process is going on now, referring to financial
problems (schools, nursery schools, post offices, doctor's surgeries are closed


354
down). Mainly those institutions and people are missing from the system that can
be important to, be able to gain Hungarian and EU funds, people who can manage
projects and applications to win financial help for the given region.
A protection of architectural, cultural and intellectual values forms a part of
the enrichment of the values in rural communities. Today, because of lack of
financial resources, a lot of values of this kind are getting lost.
The traditional settlement structure of the villages-often dating back to the
medieval - must be protected, together with the monuments (castles, manor houses,
bridges, store houses, mills, etc.). Collections, libraries, museums, materials of
peasant houses must be enriched.

6. Solving the environmental and land-use problems, forming a well-
structured region
The small regions of the South-east Alfld are environmentally sensitive
areas. We have to see the state of the environment in the small regions, how it is
possible to use the natural resources in a sensible way, what to do to conserve the
biological and ecological diversity of the region.
An important role of the small regions in the South-east Alfld is food
production. A modern agriculture has to be formed that is:
- ecologically stable (sustainable for a long time),
- competitive (producing high quality),
- socially fair (providing acceptable income).
In order to achieve these goals, it has to:
- strictly protect the environment,
- food security and animal welfare need to have priority.
In these respects a lot needs to be done in the given region, so a lot of
applications have to be submitted in order to achieve results.
Soil protection is a crucial point (improving agro-technique, planting
forests, melioration). An important resource of the 21
st
century will be, even on the
Alfld, the water. We need complex projects for water protection and management
(a new type of protection against flood, water quality protection, building of
reservoir, dry- farming, etc.).
Programs must be formed to conserve genetic basis and bio-diversity (e.g.:
a protection of the Krs-Maros National Park, spreading eco-and bio-farming,
protecting gene banks, protecting the natural habitat).
As there is too much plough-land on South-East Great Plain, land-use must
be made more sensible, planting trees, grass, vine-yards and orchards, forming
lakes and water-habitats. In this way we can reduce the dominance of the plough-
land centred farming in this region.
In Hungary, after 1990, a county-sized territory fell out of land-use, there is
a waste of land, it has to be rationalised (in many small regions we have to
reconsider the land-use, new programs are needed).


355
The physical structure of the agrarian territory is vary bad (too simple)on
the South-East Alfld. A re-structuring (an exchange of the plots), changing of the
grain-growing dominance, a modernisation of the agricultural infrastructure are
needed.

7. Towards a new settlement policy
We must renew our rural development policy. The most important task is
to change the negative social way of thinking about the village. The idea must be
spread that life in the countryside is not an underdeveloped way of life. People
have to know that those living in the countryside cultivate the largest part of the
land, and it depends on them mostly how the countryside looks like. The villages
have to get back their honour which they used to have. This is the basis of keeping
the population in the countryside and keeping an important part of the traditional
national culture.
People living in towns have to realise that we mustn't let villages be
demolished. The colourful and lively network of villages is a great value in a
society, which keeps the tradition and culture alive.
Concerning the way of thinking and social behaviour we have to follow
two crucial principles: partnership and involving all the interested parties into
decision making.. That means: we must stop two negative attitudes which are
heritages of socialism: on one hand the government has to stop forcing its ideas, on
the other hand people living in villages have to stop waiting for the governments
advice what to do. We have to form a 21. century- way of thinking and attitude
about the rural development among the leaders and among the ordinary people as
well.

References
ngyn J., 2000, Mezgazdasgunk s a Nemzeti Agrr-krnyezetvdelmi
Program A falu, 2000. tl, pp. 47-55;
Csatri B. 2001, Az eurpai vidkisg s az Alfld Alfldi Tanulmnyok
2000/2001. Bkscsaba, 2001. pp. 44-63;
Dorgai L., 1998, A terletfejlesztstl a vidkfejlesztsig az agrrgazdasg
nzpontjbl - A falu, 1998. nyr pp.17-34;
Gurz I., Mrton, J., 1996, A fenntarthat fejlds megvalstsnak
lehetsgei s korltai Bks megye mezgazdasgban kzirat. Bkscsaba,
1996. p. 34;
Kulcsr L., 1999, Falvaink fejlesztsi stratgii az EU csatlakozs
tkrben - - in. A falu- s vidkfejleszts stratgiai krdsei Bp. 1999. pp. 25-34;
Lng I., Csete L., Jolnkai, M., 1995, Az agrrgazdasg fenntarthat
fejldsnek tudomnyos megalapozsa, "Agro-21" fzetek az agrrgazdasg
jvkpe - Gazdlkods, 1995. pp. 4-124;
Madarsz I., 2000, Hogyan ksztsnk vidkfejlesztsi programot?
Agroinform Kiadhz Kft. Bp. 2000. p. 194;


356
Papcsi L., 1999, A magyar agrrtudomny s a vidkfejleszts - in. A
falu- s vidkfejleszts stratgiai krdsei Bp. 1999. pp. 7-24;
Plfai, I. (szerk.), 2000, A vz szerepe s jelentsge az Alfldn A
Nagyalfld Alaptvny ktetei 6. Bkscsaba 2000. p. 219;
Rakonczai J., 1997, A fenntarthat fejlds s az Alfld - Alfldi
Tanulmnyok Bkscsaba 1997. pp. 7-15;
Szarvk T., 2001, Regionalizcis attitdk az Alfld kt rgijban a
prominencia-vizsglatok tkrben Alfldi Tanulmnyok 2000/2001. Bkscsaba
2001. pp. 127-139;
Szsz G., 1997, Az ghajlatvltozs s a fenntarthat gazdasg kapcsolata
az Alfldn - Alfldi Tanulmnyok Bkscsaba 1997. pp. 35-50.


357
FISCAL POLICY COOPERATION IN EMU:
LITERATURE REVIEW

Domenico Raguseo*, Jan Sebo**
*Department of Public Economics, Economics Faculty of Matej Bel University,
Tajovskeho 10, Banska Bystrica, Slovakia, tel.: +421484462318,
Domenico.Raguseo@umb.sk
**Department of Public Economics, Economics Faculty of Matej Bel University,
Tajovskeho 10, Banska Bystrica, Slovakia, tel.: +421484462319,
jan.sebo@umb.sk

Abstract
Article deals with the movement toward closer macroeconomic policies
cooperation within the EMU area. As the monetary policy is given for all Euro-zone
countries and managed by one player (ECB), real space for stipulating economic growth is
given in coordination of fiscal policies. Key question examined in the article is how fiscal
authorities should behave in order to maximize output stabilization and to speed up
convergence effort among EMU countries.
The article reviews theoretical approaches explaining rationality of fiscal
authorities cooperation in the EMU area. Methodologically, the article is based on the
literature and theoretical approaches review presented by well-known and widely accepted
authors published in last decade in order to prepare concept of the model based on game
theory examining whether cooperative or non-cooperative behavior in the field of fiscal
policy is more suitable in order to increase the expected benefits of the game.
Key words: fiscal policy, European Union, game theory
JEL classification: E62, E63, N14, C71, C72

1. Introduction
With the creation of the Economic and Monetary Union (EMU) in Europe
a considerable interest has focused on the mix of monetary and fiscal policy in this
new macroeconomic framework. Many governments view a tighter coordination
(We use the definitions of coordination and cooperation as interchangeable.) of economic
policies as a prerequisite for a smoothing-functioning monetary union.
Macroeconomic policy coordination has been one of the central issues in the theory
and practice of macroeconomic policy design. This concerns both the coordination
of macroeconomic policies within a country and between countries. In a contest of
monetary union the economic policy of one country are fairly transmitted to the
other countries through various channels in goods, labor, money and financial
markets. The more is the spill-over effects, the higher the rational for policy
coordination. Actually, in Europe, the discussion about the need for
macroeconomic policy cooperation has intensified. Generally speaking, the issue of


358
cooperation between monetary and fiscal policy has been examined in the literature
mainly in the framework of game theory (Tabellini, 1986, Nordhaus, 1994,
Beetsma, 2001). Apart from full cooperation, also partial cooperation regimes have
been analyzed. The latter mostly employing static model framework where only a
subset of the players cooperate in their policies. The Pareto efficient solutions are
nevertheless difficult to reach if players are not able to commit themselves to
binding agreements before executing their strategies. In the case of EMU,
moreover, where fiscal authorities are independent and might not be willing to pre-
commit to undesirable policies, cooperative games hardly can take place.
As most concerns in Europe, the issue of macroeconomic policy
cooperation has been approached mainly in theoretical terms. The set of principles
incorporated in the Maastricht Treaty and in the SGP refer to several, not better
specified forms of coordination, defined as common procedural framework,
exchange of information, common analytical framework, monitoring and joint
determination of policies. We develop our analysis on the concept of coordination
as used in game theory. A model based on the game theory framework also allows
us to cover the more complicated form of coordination as those foresights by the
EMU.
In the EMU, the problem of coordination between fiscal and monetary
authorities is further complicated by the rather unique relationship between one
common European monetary authority (ECB) and several independent national
fiscal authorities, which have in turn a problem of coordination between them.
In order to analyze the game between the monetary authority and the
national fiscal authorities in monetary union, the starting point is considering
macroeconomic policy as conducted through two instruments, monetary and fiscal
policy. It is generally accepted that the economic decisions made in one country
can have significant spillover effect on other economies (Frankel and Rockett,
1986). This led to significant pressure for government to coordinate their economic
policy.
Moreover, in the EMU, the Maastricht Treaty stipulates that the ECB
should be independent from political control of the member countries. It means that
the monetary policy of the ECB and the fiscal policies of the member countries are
decided separately; therefore their interactions become a non-cooperative game.
Depending on the structure of the game, this may yield Nash or Stackelberg
equilibrium. Furthermore, it is likely that the ECB is more conservative, because of
its price stability object, than the politicians who run the fiscal policies in the
member countries, either by explicit mandate or by natural inclination. In this case,
where monetary and fiscal policies affect outputs and inflation, the policymakers
have possibly conflicting objectives. This conflict of objectives raises the
possibility that the resulting equilibrium is suboptimal.
Logically, this lead us to accept the thesis, that coordination of fiscal
policies under the neutrality of monetary policy runs by ECB could bring the
players a higher pay-off measured by output stabilization and thus we can abstract


359
from the interaction between ECB and national governments and just focus on
fiscal authorities strategic behavior.

2. Literature Review
The issues of full policy coordination between one country and other
countries that cooperate across them have had a central place in the literature on the
design of macroeconomic policies in the EMU. This is not surprising given that
EMU is to a certain extent an experimental laboratory representing a very
interesting case study.
In his seminal work, Tabellini (1986), analyzing the coordination between
a single monetary authority and several independent fiscal authorities in the context
of a game model, shows that policy coordination between the fiscal authorities and
the common monetary authority increases the speed of convergence toward the
common steady state as compared to the outcome of the non-cooperative game.
Turnovsky, Basar and dOrey (1988), in a dynamic model, compare Nash,
Stackelberg and Pareto solutions and find that the advantages from full-fledged
cooperation are likely to be relevant.
Nordhaus (1994) considers the strategic relationship between one fiscal
and one monetary authority. When a Nash game is played (with the central bank),
the lack of cooperation (among fiscal authorities) is responsible for an inefficient
policy mix, resulting in an excessively restrictive monetary and an excessively
expansionary fiscal policy. The solution of Stackelberg game (with the fiscal
authority playing as leader, taking the central banks monetary reaction into
account) dominates the Nash outcome. This result is explained by the difference in
the objectives of the two authorities. The fiscal authority tries to fight
unemployment by means of an expansionary policy, but the central bank reacts
with a restrictive monetary policy to keep inflation under control. The outcome is a
too expansionary fiscal policy in the Nash equilibrium and secondary effect is a
crowding-out effect of private investments in favor of public expenditures. When
the fiscal authority takes such behavior into account, and it plays the role of a
Stackelberg leader, it will act in a less expansionary way, so as to allow the central
bank to follow a less contractionary policy.
Beetsma and Bovenberg (1998) focus their attention on the interaction
between monetary-fiscal policies in a monetary union. They found that a monetary
union with decentralized fiscal policies and centralized monetary policy produces
an inflationary bias and excessive spending on public goods. The main policy-
making suggestion deduced from their study is that fiscal coordination or fiscal
centralization may discipline the macroeconomic policy in the EMU member
countries. The practical response to these studies calling for tighter coordination
between monetary and fiscal policies at the European level was the creation of the
SGP (Stability and Growth Pact) that limited the maneuver area for fiscal
authorities in their expansionary fiscal policy driven by the government deficit
(Bini Smaghi and Casini, 2000).


360
Indeed, as confirmed by Breuss and Weber (1999), who used a large-scale
econometric model involving 10 EMU countries and the European Central Bank
(ECB). They found that in the case of a full cooperation, where the 10 EMU
countries simultaneously coordinate their fiscal policies with the monetary policy
of the ECB, the welfare gains are very large for the whole EMU area. Noteworthy,
not for each sample country cooperation leads to Pareto efficiency. However the
strong fiscal and monetary policy impulses would lead to a violation of the fiscal
targets envisaged in the Stability and Growth Pact (SGP). They seem to report a
trade-off between full cooperation and SGP, which limiting the room for maneuver
of fiscal policy for the EMU member states, also hinder the Pareto efficiency. Full-
cooperation is the case of USA, where the evidence of higher fiscal deficits are
obvious, but do not have negative impacts on the economic growth and
macroeconomic stability. The studies comparing European model of SGP and
American model of full cooperation (Sala-i-Martin and Sachs, 1991) report that full
cooperation represented by fully centralized budget helps countries, which are hit
by asymmetric shocks to attenuate the negative effect of the shock (decrease in
output or increase in unemployment). The tool of full cooperation represented by
centralized budget will soften the impact of the shock to 62% of its original impact.
The real impact of the asymmetric shock in given country depends on two main
factors: the size of the country and level of public debt (Canzoneri, Cumby and
Diba, 2005).
In the case of a cooperative game only among the fiscal policies of the
EMU member countries, in which the ECB stays outside, the fear of inflationary
pressure due to an excessive expansionary fiscal policy will determine very small
welfare gains. Their policy implication is straightforward: the SGP might have a
very strong limiting impact on the efforts for a positive or active cooperation in
EMU which would lead to more output and employment but will deal with interest
rates and exchange rate disturbances, which can alter the equilibrium in investment
and savings in EMU (Eichengreen and von Hagen, 1996).
Cooper and Kempf (2000) analyze monetary and fiscal policy interactions
in a two-country model, with and without a monetary union, where the monetary
and fiscal authorities agree on the macroeconomic goals. When the monetary
authority has leadership, a monetary union is Pareto-efficient. However, if the
fiscal authorities have leadership, a monetary union is Pareto-efficient only if the
aggregate shocks are highly correlated.
Van Aarle, Engwerda and Plasmans (2001) apply a two-country model in a
contest of existing monetary union with decentralized fiscal authorities and a
centralized monetary authority. The cases they consider include: non-cooperation;
full cooperation; coalition between the two fiscal authorities; coalition between one
fiscal authority and the monetary authority. Their main finding is that cooperation
is often efficient for the fiscal players. Although in many simulations full
cooperation does not induce a Pareto improvement for the ECB, while the


361
governments coalitions imply a considerable loss for the ECB compared to the
non-cooperative and full cooperative cases.
De Bonis and Della Posta (2004) provide an analytical framework for the
analysis of the monetary and fiscal interactions in an environment, which may
represent the current European situation, characterized by a single monetary
authority (ECB) and several fiscal authorities. Considering macroeconomic policy
as implemented through two instruments, monetary and fiscal policy, and defined
by two objectives, price and output stabilization, they justify the introduction of
fiscal rule like those contained in the SGP.
Lambertini and Rovelli (2002) claim that with a common currency, the weaker
EMU member states are exposed to greater competitive pressures, suffering higher
levels of unemployment as a result of their lower productivity and competitiveness.
Therefore, substantial transfer payments could be necessary. Alternatively, fiscal
policy in each member countries can deviate from those in others and be used to
counteract regional shocks. Thus, an active fiscal authority is necessary. What
might be also necessary is an insurance mechanism against regional shocks. This
may imply the need for a stronger political union too.


362
Authors Research objectives Research methodology Outcomes Findings
Tabellini (1986) coordination between a
single monetary authority
and several independent
fiscal authorities
context of a static game
model
policy coordination between the fiscal
authorities increases the speed of
convergence
Turnovsky, Basar and
dOrey (1988)
coordination between
fiscal authorities
context of a dynamic
game model
full-fledged cooperation leads to advantages
Nordhaus(1994) fiscal and monetary
policy coordination
context of a strategic game
model
given the difference in the objective
function of the two players, the Stackelberg
solution dominates Nash equilibrium
Beetsma and
Bovenberg (1998)
interaction between
monetary-fiscal policies
in a currency area
model
fiscal authorities coordination discipline the
macroeconomic policy
Breuss and Weber
(1999)
fiscal and monetary
policy coordination
large-scale econometric
model
full-cooperation generally leads to Pareto
efficiency
Cooper and Kempf
(2000)
fiscal and monetary
policy coordination
model
Stackelberg solution is Pareto efficient only
if the aggregate shocks are symmetric
Van Aarle, Engwerda
and Plasmans (2001)
interaction between
in a currency area
two-country econometric
model
cooperation is often efficient for the fiscal
players
Lambertini, Rovelli
(2002)
interaction between
in EMU
model
Stackelberg solution always dominates the
Nash one, independently of who is the
leader of the game


363
De Bonis, Della Posta
(2004)
interaction between
in a monetary union
analytical model fiscal rule improve welfare
Virn (1999) fiscal policy coordination
in EMU
comparative analyses of
automated stabilizers and
fiscal effects under
uncertainty based on
cross-country 3 variables
correlation
No or little fiscal policy coordination among
OECD countries. Evidence of fiscal policy
coordination among Scandinavian countries.
Frankel and Rockett
(1986)
international
macroeconomic policy
coordination between two
economies (USA and
Europe)
coordination games of
monetary and fiscal
variables (Nash
cooperative and non-
cooperative equilibrium)
using 8 econometric
models
Confirmed welfare gains for the player, for
which the econometric model turns out to be
correct one. No gains or loss of welfare for
the player, whose econometric model is
incorrect. Fiscal policies of both players
(public expenditures) are more adaptable
(coordinated).
Canzoneri, Cumby
and Diba (2005)
effects of common
monetary policy and
implications for fiscal
policies of players
New Neoclassical
Synthesis (NNS)
Econometric Model

Common monetary policy, responding to
area-wide aggregates, has asymmetric
effects on countries within the EMU,
depending on their size and debt level.
Productivity shocks and monetary policy
play dominant role compared to the fiscal
shocks and policy. Fiscal authorities must


364
obey macroeconomic conditions and
common monetary policy and have no
significant influence on the ECB ability to
control inflation, thus ECB can behave non-
cooperatively.


365
Conclusion
Our paper enriched the debate about the desirability of coordination
between monetary and fiscal authorities in EMU. Recognizing that in EMU a
particular framework relaying on independent and common central bank and more
fiscal authorities exists, we focused on the strategic interaction that should occur
among the latter in order to achieve the highest social benefits.
Considering current European discussions, it is found that the ECB has a
rational to pursue an institutional design that does not enforce cooperation between
fiscal authorities and let to the monetary authority a high degree of independence.
Therefore, the ECB will try to promote fixed rules for European policy targets. On
the other hand, governments will pursue a design based on strong cooperation
among them, but leave them independent in cooperating their policies with the
monetary policy of the ECB.
We reviewed previous researches focusing on the actual situation in EMU, where
countries have common currency and separate fiscal authorities that run
independent fiscal policies. In this paper we searched to interpret the implication of
monetary and fiscal authorities coordination in EMU arisen from the well-known
and widely accepted research published in last decades.
The main result shows that one important feature of the EMU is
represented by the restrictions that Stability and Growth Pact imposes to the fiscal
national authorities. The imposition of such restrictions is in line with the interest
of the countries to provide a mechanism of control from fiscal indiscipline. But, at
the same time, the fiscal restrictions do not represent an effective mechanism for
coping with asymmetric shocks that can negatively influence the EMU economies.
Empirically, it is emerged that fiscal restrictions that are not accompanied with a
full cooperation (fully centralized budget) are more likely to exercise intense
pressures on the central monetary authority.
As a suggestion for further research, it would be desirable to develop
model, where monetary and fiscal authorities have possibly conflicting objectives
regarding outputs, inflation and the tradeoffs among them. Such model could be
based on Virns recommendations.
As Virn (1999) mentioned in his work, there are several requirements for
fiscal policy coordination. Fiscal policy coordination in reality will not take place,
unless certain necessary requirements are fulfilled, that will allow players to
behave in coordinated way and avoid free-riding non-cooperative behavior:
the cyclical behavior of the economies and the nature of shocks must be similar,
countries must have similar prerequisites for policy actions,
the tax and transfer systems, as well as the budgetary process, must be similar so
to provide similar automatic stabilizers,
forecasts and the assessment of the current situations must be sufficiently
accurate,
effects of fiscal policy actions must be reasonably similar and predictable,


366
the effectiveness (pay-off) of coordinated policy actions must be higher than un-
coordinated actions,
different countries must share the same policy view.
In fact, from our literature review it resulted that, independently from the
type of shocks, coordination between fiscal national authorities is associated with
larger governmental and social benefits, if above mentioned requirements for the
policy coordination are met.

References
Beetsma R.M., Bovenberg A.L., 1998, Monetary Union without Fiscal
Coordination May Discipline Policymakers, Journal of International Economics,
n. 45;
Beetsma R., Debrun X., Klaassen F., 2001, Is Fiscal Policy Coordination
in EMU Desirable? in IMF Working Paper No.01/178;
Bini Smaghi L., C. Casini, 2000, Monetary and Fiscal Policy
Cooperation: Institutions and Procedures in EMU Journal of Common Market
Studies;
Breuss F., Weber A., 1999, Economic Policy Coordination in the EMU:
How Much Scope Will there be within the Framework of the SGP? WIFO w.p.
113;
Canzoneri M. B., Cumby R., Diba B., 2005, How do Monetary and Fiscal
Policy Interact in the European Monetary Union?, Working Paper No. 11055,
NBER: Cambridge, 2005 (http://www.nber.org/papers/w11055);
Cooper R., Kempf H., 2000, Designing stabilization policy in a monetary
union, NBER w.p.7607;
De Bonis V., Della Posta P., 2004, Strategic Interaction between
Monetary and Fiscal Authorities in a Monetary Union Dipartimento di Scienze
Economiche Universit di Pisa;
Dixit A., Lambertini L., 2003, Interactions of Commitment and
Discretion in Monetary and Fiscal Policies A.E.R. n.93;
Eichengreen B., von Hagen J., 1996, Fiscal Policy and Monetary Union:
Is there a Tradeoff between Federalism and Budgetary Restrictions? in NBER
working paper n. 5517;
Frankel J. A., Rockett K. A., 1986, International Macroeconomic Policy
Coordination when Policy-Makers Disagree on the Model Working Paper No.
2059, NBER : Cambridge, 1986;
Gali J., Perotti R., 2003, Fiscal Policy and Monetary Integration in
Europe NBER w.p. 9773;
Giuliodori M., Beetsma R., 2004, What are the Spillover from Fiscal
Shocks in Europe? An Empirical Analysis ECB working paper series n. 325;
Lambertini L., Rovelli R., 2002, Independent or Coordinated? Monetary
and Fiscal Policy in EMU Dipartimento di Scienze Economiche, Universit di
Bologna;


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Lambertini L., 2004, Fiscal Cooperation in a Monetary Union;
Nordhaus W.D., 1994, Policy Games: Coordination and Independence in
Monetary and Fiscal Policies Brookings Papers on Economic Activity n. 2;
Sala-i-Martin X., Sachs J., 1991, Fiscal Federalism and Optimum
Currency Areas: evidence for Europe from United States in Working Paper No.
3855, NBER: Cambridge, 1991;
Tabellini G., 1986, Money, Debt and Deficits in a Dynamic Game
Journal of Economic Dynamics and Control, n.10;
Turnovsky S.J., Basar T., dOrey V., 1988, Dynamic Strategic Monetary
Policies and Coordination in Interdependent Economies A.E.R. n.78;
Van Aarle B., Engwerda J., Plasmans J., 2001, Monetary and Fiscal
Policy Interaction in the EMU: a Dynamic Game Approach CESifo w.p. n.437;
Virn M., 1999, Fiscal Policy, Automatic Stabilisers and Policy
Coordination in EMU, VAT Discussion Paper 204, Government Institute for
Economic Research: Helsinki, 1999, ISBN 951-561-289-6;
Von Hagen, J. Mundschenk S., 2002, Fiscal and Monetary Policy
Coordination in EMU, Oesterreichische National Bank w.p. 70;
Von Hagen J, Eichengreen B., 1996, Federalism, Fiscal Restraints and
European Monetary Unions: Is the Excessive Deficit Procedure
Counterproductive?, American Economic Review, Vol.86, No.2, 1996.


368
STRATEGIA FIRMEI N ECONOMIA GLOBAL

Vichentie Maniov* Nicolae Boe**
*Universitatea de Vest Vasile Goldi Arad, str. Cocorilor nr. 57, tel.: 0744644279,
vichentie@gmail.com
**NEFERPROD SRL Timioara, str. Ion Slavici nr. 113, tel.: 0744790801,
nboe@neferprod.com

Abstract
The Firm Strategy in the Global Economy
In the global economy at the beginning of XXI century, markets are complex,
competition between companies is strong and consumers are well informed and demanding.
Global market brings various vulnerabilities and opportunities. Under these conditions the
companies must set realistic objectives based on market studies and to develop effective
strategies for achieving them. The paper tackles the problem of developing business
strategies by small and medium enterprises in order to increase their competitiveness and
achieve performance within the context of the Single Market. The presented case study is
from NEFERPROD ltd. Timioara.
Keywords: global economy, market, strategy.

1. Piaa global si implicatiile asupra strategiei
n economia global a nceputului de secol XXI, pieele sunt complexe,
competiia dintre firme este puternic, iar consumatorii sunt bine informai i
pretenioi. Piaa global aduce: vulnerabiliti dar i oportuniti. n aceste condiii
firmele trebuie s-i stabileasc n mod realist obiectivele pe baza unor studii de
pia i s-i elaboreze strategii eficiente pentru atingerea acestora.
Managerii firmelor au rol esenial n ceea ce privete conceperea i
fundamentarea activitilor firmelor i n elaborarea strategiilor de firm.
Concepiile privind strategiile organizaiilor, in general, i ale firmelor n special,
au evoluat n timp. Printre autorii care au evideniat importana strategilor de firm
au fost: Alfred Chandler, Kenneth Andrews, Igor Ansoff, G. Hofer, D. Schendel,
Brian Quinn, Henry Mintzberg si Michael Porter.
Gndirea strategic presupune analiza aprofundat a afacerii n strns
legtur cu domeniul n care i desfoar activitatea firma, cu competitorii i cu
mediul de afaceri, att pe termen lung ct i pe termen scurt. Altfel spus, strategia
poate fi privit ca totalitatea planurilor pe care organizaia le elaboreaz n vederea
atingerii obiectivelor sale.
Prin strategie se desemneaz ansamblul obiectivelor majore ale organizaiei
pe termen lung, principalele modaliti de realizare, mpreun cu resursele alocate,
in vederea obinerii avantajului competitiv potrivit misiunii organizaiei.


369
Orice strategie trebuie s aib precizate scopurile organizaiei sub forma de
misiune si obiective i s vizeze perioade viitoare din viaa firmei, cel mai adesea 3
- 5 ani, iar sfera de cuprindere a strategiei poate fi att organizaia n ansamblul ei
sau, cel mai adesea, departamente importante ale acesteia.
Strategiile servesc drept fundament pentru elaborarea politicilor sau
tacticilor de ctre organizaii. n esen, politica firmei cuprinde un set de obiective
pe termen mediu, ce se refer fie la ansamblul activitilor, fie la componente
majore ale acesteia, mpreun cu volumul i structura resurselor disponibile,
aciunile majore de ntreprins, principalii responsabili i executani, sursele
financiare, termenele finale i intermediare, indicatorii de eficien globali i
pariali.
n procesul de elaborare a unei strategii de firm se parcurg urmtoarele
etape:
- formularea misiunii firmei;
- precizarea obiectivelor fundamentale (strategice);
- stabilirea modalitilor (opiunilor) strategice;
- dimensionarea resurselor necesare;
- fixarea termenelor, iniiale i finale, de realizarea a obiectivelor;
- stabilirea avantajului competitiv;
- articularea strategiei globale;
- stabilirea strategiilor pe domenii (strategii pariale);
- formularea politicii globale i a politicilor pariale ale firmei.
Punctul de plecare n elaborarea strategiei firmei trebuie s-l constituie
definirea ct mai exact a misiunii acesteia, axat pe explicitarea detaliat a
raporturilor dintre management, salariai i context.
Misiunea unei firme urmrete asigurarea consensului n ceea ce privete
obiectivele prevzute, n contextul conceperii i promovrii unor politici adecvate
de utilizare a resurselor.

Deciziile strategice
Elaborarea unei strategii presupune un set important de decizii, iar procesul
lurii deciziilor este unul pe ct de complex, pe att de important pentru orice
organizaie. n cadrul acestui proces, luarea deciziilor const n derularea mai
multor etape. Aceste etape sunt:
- analiza situaiei interne i externe;
- identificarea problemelor pe care le are conducerea;
- stabilirea tipului de decizie, decizie care poate fi programat sau de rutin (se
aplic metodele cunoscute), neprogramat sau special (se aplic un proces de
rezolvare care trebuie mai nti formulat);
- adoptarea deciziei;
- monitorizarea rezultatului deciziei.


370
n procesul lurii deciziilor aproape ntotdeauna este prezent i riscul, care
reprezint un eveniment sau o situaie incert dar previzibil i care poate influena
negativ o activitate.
Riscurile trebuie ntotdeauna evaluate prin:
- probabilitatea de apariie;
- gravitatea consecinelor.
n procesul de luare a deciziei trebuie inut seama de faptul c managerul
se poate afla n una din urmtoarele dou situaii:
s ia riscul n considerare (se face n cadrul planificrii activitilor);
s neglijeze riscul (asumarea riscului).

Practica managementului se bazeaz pe proceduri, reguli i politici
specifice. Toate acestea sunt folosite n procesul decizional i au ca scop
minimizarea riscului care apare odat cu luarea deciziei (fig. 1).

Fig. 1. Procesul lurii deciziilor

Deciziile strategice se refer, n general, la urmtoarele aspecte:
- domeniul de activitate al organizaiei;
- valorile i ateptrile persoanelor care dein puterea n cadrul organizaiei;
- relaia organizaiei cu mediul intern i extern;
- sincronizarea activitilor organizaiei cu potenialul resurselor de care dispune
organizaia;
- problema alocrii i realocri de resurse;
- deciziile operaionale privind utilizarea resurselor.
proceduri
reguli
politici


371

Strategia i avantajul competitiv
Resursele existente sau care se vor obine trebuie defalcate n funcie de
specificul strategiei, astfel nct s asigure varietatea necesar (resurse umane,
informaionale, materiale, financiare).
Resursele apar sub forma fondurilor circulante, utile n derularea
activitii curente i a fondurilor de investiii necesare operaionalizrii opiunilor
strategice alese. Este important dimensionarea corect a resurselor din punct de
vedere economic i stabilirea provenienei lor - resurse proprii, atrase sau
mprumutate - n condiiile n care unele categorii de resurse au un caracter limitat,
iar furnizorii de materii prime i materiale, bncile, investitorii, ca stakeholderi, pot
avea o influen major asupra operaionalizrii strategiei alese.
Termenele apar n strategie sub forme diverse (termene iniiale, termene
intermediare, termene finale). n majoritatea abordrilor, termenele apar ca o
component distinct a strategiei, fiind asociate celorlalte componente.
Cunoaterea termenelor de declanare i de finalizare a opiunilor strategice,
respectarea lor sau chiar scurtarea perioadei de operaionalizare sunt condiii de
succes n implementarea strategiei alese.
Avantajul competitiv. Prin formularea strategiei de ansamblu trebuie
analizate atent consecinele pe care creterea competitivitii le are pentru
susinerea miestriei firmei n a determina i a susine avantajul competitiv.
Prin avantaj competitiv se nelege realizarea de ctre o firm a unor
produse sau servicii superioare dintr-un punct de vedere semnificativ pentru
consumatori, comparativ cu oferta de articole similare ale majoritii
concurenilor.
Strategiile dezvoltrii firmei au drept scop asigurarea competitivitii, care
presupune dezvoltarea unor noi avantaje concureniale sau fortificarea celor
existente. Aadar, asigurarea dezvoltrii unei firme se bazeaz pe identificarea
oportunitilor de pia, respectiv pe stabilirea modalitilor de aciune prin care s
se valorifice aceste oportuniti, n funcie de atuurile proprii. Aceast viziune de
abordare presupune ca firma s anticipeze viitorul prin dou modaliti de aciune,
i anume:
a) planificarea strategic (pe termen lung, care va trebui s se refere att la mediul
intern, dar mai ales la cel extern i se va concretiza n fundamentarea unor strategii
de dezvoltare;
b) planificarea propriu-zis (pe termen scurt) se refer la mediul intern i se
concretizeaz n planuri i programe.
Prin urmare, dezvoltarea firmei, privit din punct de vedere al relaiilor cu
mediul, se concretizeaz n strategii i planuri de dezvoltare de ansamblu, n timp
ce dezvoltarea, din punct de vedere al potenialului intern se concretizeaz n
strategii i planuri de potenare a atuurilor proprii (noi tehnologii, noi produse, noi
metode de organizare, etc.).


372
Strategia de dezvoltare reprezint o succesiune de decizii prin care firma i
fundamenteaz obiective, resurse i mijloace de aciune pentru a atinge anumite ni-
veluri de dezvoltare:
a) obiectivele sunt nelese ca niveluri de activiti ce trebuie atinse, unele cuantifi-
cabile (profit, CA, etc.), altele necuantificabile (creterea calitii, reducerea
costurilor, etc., n sensul de performan n raport cu concurenii;
b) resursele definesc nevoile care sunt necesare a fi satisfcute, pentru a fi posibil
realizarea obiectivelor; ele pot s fie financiare, umane, tehnice, materiale, infor-
maionale, etc.;
c) mijloacele de aciune reprezint moduri de combinare a resurselor, astfel nct,
prin utilizarea acestora s se ating obiectivele, n condiii de eficien i efi-
cacitate.
Coninutul strategiei de dezvoltare este dat de acele obiective, resurse i
mijloace de aciune prin care s se asigure o reducere a incertitudinii pe termen
mediu i lung. Aadar, prin fundamentare, o strategie de dezvoltare trebuie s se
concretizeze n rspunsuri la elementele strategice prezentate n tabelul nr. 1.

Tabelul nr. 1.
Nr.
crt.
Elemente strategice Observaii
1 Fundamentarea misiunii Ce vrem s facem?
Ce tim s facem foarte bine?
2 Fundamentarea portofoliului de
activitate

Care sunt produsele firmei pe
pia?
Ce facem?
3 Stabilirea efectelor de sinergie
ateptate:
- care sunt mijloacele necesare?
- care sunt modalitile de
dezvoltare?
- care sunt prioritile?
Umane, financiare, materiale
Diversificare, expansiune, spe-
cializare, etc.

Rspunsul la ntrebrile din tabelul nr.1. va asigura definirea unei strategii,
care se va concretiza n urmtoarele:
- alegerea domeniului de activitate;
- alegerea formulei de distribuie;
- alegerea obiectivelor financiare;
- stabilirea modalitilor de valorificare a oportunitilor etc.
n mod curent, se vorbete de obiective strategice de dezvoltare global,
ns, n realitate, avem de-a face cu strategii pariale, i anume: pe piee, pe
produse, pe resurse, etc. Acestea trebuie, ns, astfel coordonate pentru a se atinge


373
obiectivul strategic global. Prin urmare, se impune a se lua n considerare
urmtoarele premise metodologice ale unei analize strategice, i anume:
- crearea de oportuniti pe piaa bunurilor i serviciilor att pentru ofertani, ct i
pentru consumatori, care s motiveze susinerea afacerii;
- analiza cuplului un produs-un client-pe o pia, ceea ce impune o segmentare a
pieei, a activitilor, a clienilor, n scopul unor raionamente de gestiune eficient
a firmelor;
- abordarea principiului pas cu pas n scopul identificrii cilor i soluiilor de
mbuntire, pe ansamblu, a activitii;
- analiza lanurilor creatoare de costuri n scopul identificrii posibilitilor de
raionalizare a costurilor, avnd n vedere c preul (costul fiind parte) rmne un
element fundamental n tranzacii, dei creterea devine esenial;
- dezvoltarea cadrului motivaional de la nivelul firmei n corelaie cu aptitudinile
organizatorice ale personalului;
- activiti de marketing susinute att n faza de previziune i asumare a obiec-
tivelor, ct i n cea de implementare a acestora.
Fiind cunoscute elementele strategice i premisele metodologice de la care
se pleac, se poate elabora strategia de dezvoltare corespunztoare, parcurgndu-se
urmtoarele etape:
- analiza diagnostic a activitii firmei sub toate aspectele;
- segmentele activitii firmei: al pieelor (de desfacere) i a produselor;
- analiza mediului economic ca sistem;
- alegerea metodelor de diagnostic strategic n scopul identificrii i selecionrii,
pe de o parte, a oportunitilor i ameninrilor, iar, pe de alt parte, a punctelor tari
i slabe;
- identificarea unor politici strategice de aciune, concretizate n planuri strategice
ce trebuie s se refere la: politica de dezvoltare; stilul de management; poziionarea
pe pia; sortiment; pre; service; personal; comunicaii (mix-marketing); tehnologii
de vnzare etc.
Strategiile de dezvoltare, prin scopurile urmrite pot fi foarte diversificate.
Astfel, ele se pot clasifica n funcie de urmtoarele criterii:
- dup nivel: strategii generale i departamentale;
- dup dinamica obiectivelor: strategii de redresare, de consolidare, de dezvoltare;
- dup scop: strategii informaionale, strategii pe produs, strategii pe pia, etc.;
- dup raportul cu partenerii: strategii concureniale (dominantul domin) i
strategii de alian (mpreun cu ali parteneri).
Elaborarea unei strategii nu nseamn asigurarea succesului de la sine.
Pentru a fi eficient, strategia trebuie aplicat i trebuie urmrite n permanen
rezultatele ce se obin n raport cu obiectivele stabilite.

Competitivitate pe piaa globala i strategie la NEFERPROD SRL Timioara
NEFERPROD SRL a fost fondata in anul 1992 avnd la nceput ca obiect
de activitate turnarea de metale neferoase. ncepnd cu anul 1999 activitile


374
NEFERPROD s-au diversificat, activitatea principala desfurndu-se n domeniul
industriei auto, ca furnizor. NEFERPROD SRL are sediul in Timisoara i este o
organizaie de talie medie, cu 80 de angajai, care dispune de spaii proprii de
producie i depozitare i are o bun organizare a proceselor logistice.
NEFERPROD SRL are ca principali beneficiari ai produselor sale firme
din Germania, Austria, Cehia i Romnia.
NEFERPROD SRL este certificat ISO 9001:2000, deine Certificarea
European pentru Sudura EN 729/ISO 3834, conferit de ctre European
Federation for Welding, Joining and Cutting, este cotat ca furnizor de rang A,
deine diplome de clasare n topul firmelor i de excelen.
n cele ce urmeaz se prezint n rezumat elemente ale strategiei elaborate
n anul 2007 pentru firma NEFERPROD SRL Timioara.

NEFERPROD SRL Timioara este o ntreprindere de talie medie cu reacie rapid,
furnizor n industria auto, cu tendin de cretere a afacerilor i perfecionare, att
la nivelul de management ct i la nivelul de execuie.
NEFERPROD SRL Timioara realizeaz:
- repere pentru industria auto
- supori galvanici
- confecii metalice
- vopsitorie n cmp electrostatic
- turnatorie aliaje de lipit
Tendina ultimilor trei ani este de asimilare/dezvoltare de produse i
servicii noi, n alte domenii dect industria auto.
NEFERPROD SRL Timioara se preocup n permanen de cristalizarea i
consolidarea principalelor direcii de dezvoltare, mrirea capacitii de producie i
dimensionarea personalului n funcie de cerine.
NEFERPROD SRL Timioara urmrete ncntarea clienilor pentru a-i fideliza
pe cei existeni i a atrage pe alii noi.
NEFERPROD SRL Timioara dorete s i consolideze prezena pe segmentul de
pia pe care acioneaz. Pentru realizarea acestui obiectiv se fac investiii n
resursele umane (cursuri, colarizare), n dotarea tehnic, n spaii de producie i n
relaiile cu clienii i partenerii de afaceri.

Obiectivul general al Neferprod
- NEFERPROD SRL Timioara s devin o firm puternic, cu produse
proprii, lider regional recunoscut n domeniul su de activitate, producie i
servicii.
Obiective Sectoriale
- Dezvoltarea serviciilor pentru industria auto;
- Modernizare i dezvoltarea sectorului de supori galvanici i confecii
metalice uoare vopsite n pulbere cu rol tehnologic n producie;


375
- Dezvoltarea sistemului de colectare si valorificare a deeurilor de aliaje
de lipit

Setul de valori al NEFERPROD SRL Timioara
Organizare

Performan,
calitate i
competen
Contiin
ecologic
Lider pe
piaa din
Romnia
Creativitate
-
recunoatere
- respect
- relaii
umane de
calitate
- reputaie
bun
- loialitate
fa de
clieni
- spirit civic
- calitate i
competen
- putere i
autoritate
- eficien
- eficacitate
- excelen
- stabilitate
- contiin
ecologic
-
parteneriat
- implicare
- cooperare
- respect
- avansare i
promovare
- cretere
- tradiie
- poziie
geografic
- creativitate
- lucrul cu
alii
- deschidere
spre nou
- art

Filozofia NEFERPROD
- Satisfacerea nevoilor clienilor i ncntarea lor cu produsele i
serviciile oferite, constituie preocuparea permanent a echipei NEFERPROD SRL
Timioara;
- Prin management previzional, creativitate, calitate i competen,
dublate de o puternic contiin ecologic, ne sporim performana firmei i ne
meninem poziia de lider pe pia;
- Comportamentul etic i valoarea moral a echipei NEFERPROD
constituie esena spiritului de lucru n parteneriat;
intele NEFERPROD
- lider n domeniu, recunoscut i apreciat;
- ofert permanent de produse noi i servicii de calitate;
- colaborare n spiritul unui parteneriat durabil.

Bibliografie:
Allaire Y., Frirotu M., 1998, Managenement strategic. Strategiile
succesului n afaceri, Editura Economic, Bucureti;
Drucker P., 2004, Managementul viitorului, Editura ASAB, Bucureti;
Dumitrescu M., 2002, Strategii i management strategic, Editura
Economic, Bucureti;
Maniov, V., 2005, Analiza strategic i restructurarea firmei, Editura
Augusta, Timioara;


376
Maniov V., 2001, Analiza diagnostic i evaluarea ntreprinderii, Editura
Presa Universitar Romn, Timioara;
Nicolescu O., Verboncu I., 1998, Profitul i decizia managerial, Editura
Tribuna Economic, Bucureti;
Nicolescu O. (coord), 1998, Strategii manageriale de firma, Editura
Economic;
Rawlinson J.G., 1998, Gndirea creativ i brainstorming, CODECS,
Bucureti.


377
ANALYSIS OF P GROUP NETWORK ACCORDING
CHOSEN FIELDS OF NEW ECONOMIC GEOGRAPHY
AND THEORY OF LEARNING REGIONS

Stanislav Kolota, Ivan Sok, Filip Flaka, Mrio Hoala
Ekonomick Fakulta Univerzity Mateja Bela, Tajovskho 10, 975 90 Bansk Bystrica,
Slovakia, stanislav.kolosta@umb.sk

Abstract
The present paper is based on theoretical knowledge of current trends in regional
development New Economic Geography and the theory of learning regions. The paper is
primary focused on a large company located in the Bansk Bystrica region and on a
network created by it and their importance for regional development. We explore processes
within the Mother Company and its network that are enacted during creation of industrial
network which was initiated by the Mother Company. In addition, we also explore
importance of such a network for regions; knowledge and information flows within this
network and their importance for regional development; innovations and investments to
human capital through Mother Company and importance of these activities for region.
Key words: region, regional development, new economic geography, learning
region, network, and knowledge flows, education, innovations, investments, human capital.

Introduction
Goal of this paper was to apply current knowledge of theoretical
approaches in regional development in the fields of network creating, knowledge
flow in network, support of education, science, research, and innovations to
specific company and the network created by this company in and outside of
Banska Bystrica region. We also tried to determine if there are tendencies for
further forming of small region of the mother company (in comparison with for
example regions in Scandinavia) from the point of view of current trends in the
regional development. Therefore this paper is quite unique in this field what
created space for further research and comparison with conclusions of other
authors.
Majority of current works in the field of regional development are
influenced by NEG and theory of learning regions. Importance of large companies
for regional development is undeniable. Importance of large companies as a
innovative poles of regional development in the Slovak republic is also stressed by
the National Council of the Slovak republic (national strategy of regional
development for 2007-2013). We used the very same approach in this paper. We
chose network of 22 companies of ZP Group with Iron-works Podbrezova, Inc.
localized in the Banska Bystrica region with as an object of this paper. Subjects of


378
research are new trends in regional development, particularly new economic
geography and theory of learning regions in which we focused on the process of
industrial network creation, knowledge flows in ZP Group network and also on
education, science, research and innovations in the Mother company of ZP Group.
From the methods of scientific research, we used methods of comparison,
analysis and synthesis, induction and deduction, description, scientific abstraction,
and historical and logical methods. We also used quantitative methods that
included time line analysis (to evaluate dynamics of development using coefficient
of growth and average coefficient on chain and average index basis). Paper
includes summary of main approaches. It reveals problematic field that require
further investigation in the future.

ZP Group network creation and importance of this process for regions
We think that activities of large companies can significantly increase the
life standards of regional population even thou they do not have to significantly
contribute to equalization of disparities among regions of the NUTS III level in
Slovakia (in basic indicators of regional growth - GDP per capita, unemployment
rate, average wage etc., but also in researched indicators of NEG and theory of
learning regions such as share of expenditures on science and research on GDP,
share on total number of research and development institutions, number of people
employed in research and development, number of innovations, expenditures on
innovations etc.). However, increasing the life standards of people should be the
main goal of regional development.
Conclusions of analysis of large company activities as initiator of creation
of industrial network with territorial impact also in foreign regions made us not
fully agree with Olga (2006, p.22) who believes that accumulation of capital in
region leads first to centripetal and then to centrifugal tendencies in regions. Based
on analysis and controlled discussions with the top management of ZP Group we
concluded that first dispersion of economic activities outside of the region of the
Mother company (creation of companies) took place and only after that companies
within the regions of the Mother company were created.
This was done at first in order to unify management and achieve higher
efficiency of Mother company activities (increase of competitiveness what helped
to maintain employment in region) and later acquisitions of production and
production-commercial companies was performed in order to diversify risks and
to secure stability and power of the company.
This fact could be caused by specific situation of the Mother company
which was not in the same starting conditions (with no foreign capital) after its
restructuralization like emerging companies and foreign investors. Statement of
Crespo and Fontoura (2006, p. 4) who think that it is important to investigate
various pressures between centripetal powers which support territorial
concentration and centrifugal powers which support dispersion of economic
activities, proved to be truthful.


379
Financial stability of Mother company is crucial in the process of
establishing new daughter companies in any region. It enables daughter
companies to create conditions for their success in business. It means providing
know-how and experience with successful revitalisation of the Mother company
what significantly reduce the risk of failure of such a process. On the other hand,
successful process means for citizens of region opportunity of employment and
social security (annual increase of 53,57% in number of employees in ZP
PRAKO, Ltd. in 2006 or comparable social programs in ZP, Inc. and daughter
companies).
Mutual main relations between particular companies of ZP Group with a
year of entry to ZP Group network are shown in picture No.1. We divided
companies from geographical point of view into companies providing services and
production-commercial companies located in Banska Bystrica region including the
Mother company ZP, Inc., and into production, productio-commercial and
commercial daughter companies of ZP, Inc. located outside of the Mother company
and Banska Bystrica region. Graphical display of relations between subjects of
network also enables to watch relations between the region of the Mother company
and outland.


380

Source: Authors. Legend: reference to particular group of company Mutual relations - supplier Mutual relations
supplier - purchaser; connection of the Mother company to production, production-commercial and commercial daughter companies of ZP, Inc.,
located outside of ZP and BB region.


381
Business activities in ZP Group are diversified to metallurgy and machine
industry and to tourism in order to prevent losses in case of decline in one of the
fields. This contributes to development of Banska Bystrica region for example in
tourism mainly in Brezno district (Tale, Slovenska Lupca) where excellent
conditions for tourism can be found.
We can say about the companies of ZP Group located around the Mother
company in Brezno district focused on providing services strongly supported by the
Mother company that based on their mutual cooperation (in order to increase
competitivness on local and regional level) they form minicluster defined by
Martinez (1998, p.3-4). According the study of Ritsila and Haukka (2003, p.1)
about learning regions, these activities that include cooperation of regional agents
and expanding of human capital and know-how between organizations are the basis
for sinter gains. Increase of competitiveness of localised companies means also
increase of competitiveness of regions themselves in which these companies are
located. Based on results of analysis of network creation process and on performed
controlled discussions in ZP, Inc. also about the topic of localpatriotism we assume
that from middle and long term point of view there is a real chance that these
activities will contribute even to development of less developed regions. We
suggest that this process is further investigated in the future.

Knowledge flow in ZP Group network in connection to regional development
We separately investigated the topics of information transfer process and
the importance of information flows in network to regional development.
Knowledge flows were investigated in two dimensions - through flows and factors
that are influenced by knowledge flows between network subjects and business
partners, and through knowledge flows in this network.
By investigating the first dimension mentioned above, we concluded that it
is important for exchange of knowledge between network subjects and business
partners to perform real exchange of information which is useful for both sides in
order to achieve increase in competitiveness of these companies. This fact results
in the need for cooperation so that the effort to find fields of mutual information
and knowledge exchange is useful for both sides and does not decrease their
competitiveness. If such a cooperation is initiated by public or third sector then this
cooperation should somehow contribute to increase in life quality of citizens in the
region. To achieve this, attention has to be paid to the subject that manages this
cooperation.
In industrial network, questioned people marked following coordinator of
cooperation between network subjects: combination of public and third sector
(42,86%), public sector (35,71%), the rest (21,43%) did not answer. Similar study
of Walser and Scherer (2002, p.7) named transformed network of governmental
institutions to be the most suitable coordinators.
Qualities of leaders or management are important to make network work
properly. 50% of questioned people indicated following requirements for network


382
leaders: communicativeness, ability and willingness to be a leader (consent with
Kosonen's study (2002, p.14) and technical competency. 21% of questioned people
considered ability to secure connection academic knowledge with practice to be the
most important quality of a leader (this factor is also stressed by Rostasova (2004,
p.152)). Answers in our survey are in basic accordance with theoretical basis of this
paper which describes network leader as a flexible manager who is able to search
for new activities, to define network rules, and to react flexibly to changes of
economic environment.
Lack of time, busyness, bureaucracy and long processing time together
with non-standard requirements for standards were indicated as specific problems
of cooperation mainly with subjects from outside of ZP Group. That means that
further investigation of the time management issue in the process of information
and knowledge exchange in networks is needed.
In the second dimension - between subjects of the ZP Group network - we
did not come to clear conclusion about the question what is more important:
whether formal, codified knowledge (published information, for example a
handbook) or informal, tacit knowledge (ideas of employees, information
exchange, making contact on exhibitions etc.).
Although results of our survey suggest higher importance of informal
knowledge in network, additional controlled discussion with the top management
of company did not lead to clear answer of the question about what type of
knowledge is more important. It depends on specific conditions, time and also on
quantity of informal contacts. In general, we verified conclusions of Geenhuizen
and Nij Kamp (1999, p. 18) that existence of formal networks in region alone does
not secure innovativeness. It is achieved often thanks to willingness to cooperate
and to existence of informal relationships within formalised structures of networks.
Our survey revealed that according questioned people, the most important
ways of gaining specific information/knowledge both within and outside of
networks are study of technical books, excursions and attendance on seminars
(36%) together with internships and face-to-face work meetings (35%), leaving the
remaining 29% for getting information from internet, intranet and media.
The most important ways of gaining specific knowledge/information both
within and outside network proved to be internet, intranet and media (29%) and
laws (14%) in case of formal channels of spreading the knowledge while the most
important informal channels were work meetings with business partners (29%),
seminars and personal consultations (21%). 7 % of people did not answer.
These conclusions were in general accordance with the most important
sources of information for companies in EU-27 countries in the field of innovations
listed in the Eurostat study (Parvan, 2007, p.1) which ranks sources of information
as follows (from the most important to the least important): inside the company or
network, customers, process of product or service delivery, competition in certain
field, conferences and exhibitions, scientific publications, consultations,
professional associations, universities and research institutions, governmental or


383
public research institutions.
Just like Todtling in his research (2004, p.32), we were unable to clearly
decide which channels are more important. It means that a mix of sources and ways
of getting information listed above is used in practise with predominant use of
internet and face-to-face work meetings and consultations.
Survey also revealed that production and production and commercial
companies of the ZP Group as well as the Mother company consider raw materials
to be the most strategic input required for sustainable competitiveness. The most
strategic input for companies providing services and for IT companies are
information and skilled employees who are able to continuously work on
themselves. When comparing our results to the results of Buceks study (2006,
p.17) which found information and process of systematic learning to be the most
strategic input, results in industrial network of ZP Group do not really reflect
Buceks theory.
Quality inputs for prices acceptable by companies of ZP Group are very
important for maintaining of competitiveness on demanding world markets.
Nevertheless, the whole process of getting quality inputs very much depends on
available information. Therefore we can say that theoretical basis about information
being the most strategic information was proved in the network we had investigated
(ZP Group) despite the fact that it does not explicitly result from the answers of
questioned subjects.

Innovations in ZP Group network
The main purpose of innovations in ZP Group is to be a part of Top of the
class what secures growth and competitiveness of both company and region.
Applying of innovative technologies means for the region: maintaining of
employment, job opportunities for qualified labour in the field of science and
research, increase in purchase power of citizens which also indirectly supports
employment in the region, better working conditions, reducing pollution of
environment caused by activities of the company (solving old environmental
burdens such as waste pile of Siklov, reduction of HCL emissions since 2004 by
98,64%, recycling of production waste) and reducing pollution of environment
which are not caused by activities of the company but do have impact on health of
region population (cooperation with Podbrezova municipality in the field of sewer
system, removal of arsenic in drinking water to the level of 8ug/l in the company
premises).
The most important step in the process of designing and applying of
innovations in industrial network is to accurately define the goal of innovations and
to manage to persuade employees to take and active role in the process of
innovation design which means that desired goal is set up and conditions for
employees to reach this goal are created. Management of such a process from the
regional development point of view requires that leaders of industrial networks are
communicative, able and willing to be leaders, skilled for such a role and that they


384
are able to connect academic knowledge with practise.
All of the innovations in the Mother company can be regarded as managerial
because management as the major stockholder approves type and number of
innovations what again sets up high requirements and responsibility for right
decisions. Innovation in the Mother company can be in general divided into
technological and non-technological although there is not a strict line between them.
Non-technological innovations are approximately 10- times more expensive also due
to the fact that their creation takes more time and they require cooperation of experts
from different institutions. Cost of technological innovations does not include for
costs such as purchase of new production lines which are included in investment
costs. Non-technological innovations are related for example to research about
upgrade of certain technological process. In this case, technological innovation is for
example purchase of specific software which improved that process.
The share of the Mother company on total number of innovations in the
Banska Bystrica region in 2005 was 18,1% what proves its importance in connection
to innovativeness of region. Implementation of innovations in the Mother company
is therefore related to population of the region (for example in connection with
environmental innovations) and also directly to employees (for example improving
working conditions).

Support of science, R&D and innovations by the Mother company in the ZP
Group network
Investigation of the process of connection of academic knowledge with
practise we came to conclusion that in the ZP Group network this process is taken
care of by the Mother company which provides its daughter companies with needed
information (for simplified graphic display please see picture No.2).

Picture No. 2: Concept of information and knowledge transfer between educational
institutions and investigated industrial network
Source: Authors.

Controlled discussion with the management of the Mother company
indicated that daughter companies mainly from the service sector get information
they need from academic environment through internal information channels
Universities and
research institutes
stavy
Mother company
Daughter companies


385
(consultations, intranet, monthly statements etc.) from the Mother company. That is
also one of the factors why they do not feel such an urgent need to cooperate with
educational institutions like the Mother company. Therefore we agree with
Newlands (2003, p.15) who thinks that crucial feature of a learning region is the
way knowledge is transferred (exchanged) between agents of regional economy
with intention to learn.
Due to the fact that the Mother company established centre of excellence,
we could assume that it will be the Mother company which will be involved in the
process of connecting the academic knowledge and practise at most. More and
more opportunities as well as growing need for cooperation and availability of
information about pros and cons of cooperation make us assume that also daughter
companies (including those from the service sector) will start joining the process of
connecting the academic knowledge and practise soon.
On the other hand, the Mother company is the one from the whole ZP Group
network which takes care of education of its current and future employees at most,
through Private grammar school ZP, SSOUH, establishing of detached workstation
HF of Kosice University or through supporting of talented students using
scholarships. Mutual cooperation of university and big company used when
establishing regional detached workstation in less developed Brezno district is
institutional basis for building of innovative and knowledge networks in region what
is significant in the context of forming its future perspectives. Increase of human
capital on organizational (institutional) level also creates according Ritsila and
Haukka (2003, p.1) one of the most important categories in crucial processes
pending in learning regions. This is happening systematically with the purpose of
education of employees for the needs of practise.
There is a problem to keep balance between education for needs of practise
and development of both human capital and human potential. The Mother company
tries to secure this balance using two above mentioned high schools, whose goal is to
raise student with his own opinion and active approach to life who is ready for
practise. SSOUH was established after transformation in 2003 and Private grammar
school ZP in 2006. Therefore we suggest that analysis of educational process success
will be done in order to evaluate the extent in which these goals are achieved.
Support of education of young people, science and research realised in the Mother
company means for the region opportunity to keep and allure qualified labour. It
means that these activities of the company contribute to decrease brain drain from
the region. This will enable region to gradually redirect to production with higher
added value what is also in accordance with the strategy of the management of the
company. This process will bring gradual growth in regional GDP per capita, growth
in living standards in the region and development of regional infrastructure.
Conclusions
Base on analysis of selected indicators of new trends in regional
development (such as process of network creation, knowledge flows within network,
education of human capital in accordance with the fields of science, research,


386
innovations and investments) i.e. new economic geography and theory of learning
regions we assume that Banska Bystrica region does have a perspective to develop in
this way also due to the location of ZP, Inc. and its daughter companies. Initiated
activities and forecasts of the Mother company and its daughter companies in the ZP
Group network (in the fields of human capital education, applied science and
research, innovations, international cooperation with universities and research
institutions, establishment of centre of excellence etc.) verify it.
Therefore we can state that the Mother company is one of the subjects that
will significantly contribute to achieving of Regional innovative strategy issued by
Banska Bystrica self-governing region.
We can say that paper updates the works of mainly Scandinavian authors
who we agree with in many researched areas. We concluded that activities of a big
company and a network that it creates do have a solid space in current theories of
regional development and that they significantly contribute to bettering the life in
regions. Investigation of activities of big companies will be important also in future
mainly in the field of applying and developing new theories of regional
development.

Literature
Buek, M., a kol., 2006, Regionlny rozvoj novie teoretick koncepcie.
Bratislava: Ekonm, 2006. 270 s. ISBN 8022521515;
Geenhuizen van, M., Nij Kamp, P., 2002, Lessons from Learning Regions:
Policymaking in an Evolutionary Context. Amsterdam: Research Memorandum
200234, 2002, PN064MvC, 27 s.;
Kosonen, K.J., 2002, Building innovation capability in the less favoured
regions university collaboration as a tool. Dortmund: From Industry to Advanced
Services Perspectives of European Metropolitan Regions 42nd European Congress
of the Regional Science Association, 2002, 16 s. Available on internet:
www.sjoki.uta.fi/sente;
MartinezFernandez, M. C., 1998, Managing chance at the regional level:
regional networks of economic development and industry clusters. 38th Congress of
the European Regional Science Association, 1998. 17 s;
Newlands, D., 2003, The role do universities in learning regions. ERSA
2003 Congress, Finland, Paper NO 398, 2003. 20 s.;
Olga, AlonsoVillar, 2006, A Reflection On The Effects Of Transport Costs
Within The New Economic Geography. In: Working paper series. . 57, 27 s.
Available on internet: www.ecineq.org.;
Parvan, S.V., 2007., Community Innovation Statistics. Eurostat: Statistics
in focus 81/2007, 2007, 8 s. ISSN 19770316;
Ritsila, J., Haukka, J., 2003, The Role of Structural Funds in Developing
Learning Regions. University of Jyvskyl, Centre for Economic Research, 13 s.;
Rostov, M., 2004, Vyuvanie vedeckotechnickho potencilu mladch
vo vskume na slovenskch univerzitch. In : Ekonomika a spolonos. 2004. ro. 5,


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. 2, s. 147153. ISSN 13357069;
Todling, F., Lehner, P., Trippl, M., 2004, Knowledge Intensive Industries,
Networks, and Collective Learning. Vienna University of Economics and Business
Administration, Department of City and Regional Development, Paper prepared for
the 44th European Congress of the European Regional Science Association, 2529
August 2004, University of Porto, Portugal, 2004, 38 s.;
Walser, M., Scherer, R., 2002, The Crystal Growthof Sustainable
Regional Development The Example of Lake Constance Agenda 21. In: 42th
Congress of the European Regional Science Development Association, 2002, . 185,
s. 7.;
*** Annual Reports of ZP Group Companies 19972006;
*** Annual Reports of ZP, Inc.


388
SOME CORRELATIONS BETWEEN LOCAL
COMMUNITIES AND AREA DEVELOPEMENT

Lajos Kteles, Katalin Rozsnyai
Tessedik Smuel College, School of Healthcare Studies
Gyula, Hungary

Abstract
The future of a place of Hungary also depends on whether inhabitants will be
able to find such developmental objectives as will establish the unity of the local community
and by this, they will be accelerators of development.
Keywords: local comunity, educational system, development, knowledge economy

I. Introductory Thoughts
In the democratic states having developed functionally, the local
communities are, obviously, initiatives and participants of local and regional area-
developing processes.
Within the East European (this way in the Hungarian) societies this matter
happened another way. The planning-developing method and practice through
decades (until now) have remained on a particular track disregarding the interests
and efforts of local autonomies and communities.
The centralised government underrated the local community for this
reason also civil organisations expressing and asserting the interests of local
communities are powerless or non-existent. This typical policy characteristic for
decades, has caused damage hitherto felt in the structure of community, in the
democratic functioning and in the communal relationships.
In the wake of the rapid civic transformation starting before the First World
War, varied circles and associations became multitudinous, spanning the larger part
of the adult population within local communities.
In Oroshza, for instance, in 1937 fourteen cultural associations were active;
in Bkscsaba, the Aurora Circle established by the cultured civil groups created a
musical-artistic centre which transformed the whole mentality of the city. Due to
this fact, in the inter-war years, along the rustic Csaba developed the civic Csaba
and the city integrated into the living structure of Hungarian culture. (Kteles, L.
1986)
Valuing from the point of view of culture history, the free-educational
system active between 1945-1948, was the most successful experiment for the
modernisation of traditional Hungarian cultural organisations. In the local free-
educational councils, the representatives of every significant local cultural
organisation and the newly-established political parties harmonised their interests


389
and, in point of fact, became partners in the elaboration of cultural and other
developments. (Kovalcsik, J. 1986)
The so-called socialist development interrupted the organic process of
the Hungarian social development. It dissolved all the local communities and in the
interest of the socialist mans education, organised the new cultural system as a
means of propaganda.
Naturally, (similarly to every centralised system) at the outset, it also had
results earlier inconceivable. For instance, the folk educational network was
established; the libraries and the culture centres came into being almost everywhere
and plethora of actions(e.g., cheap book series, labour-educational movement)
served the general rising of the cultural standards.
All these, however, could not realise the required results they had effects
only on the surface of society. (Kteles, L. 1986)
Though, from the 1970s onwards, the first self-organising cultural (and
other) associations of local communities have appeared as the effect of changing
new political conceptions, which increased the local independence in decision
making, their social range
could not be compared to previous eras; in 1988, for instance, only five per cent was
active of those cultural associations, which were established 50 years earlier.
Even at that time such phenomena appeared, which are now also
concomitant to the relationships of civil organisations and local autonomies. The
councils existing at the time did not know what to do with them and local tensions
became frequent.
After the democratic transformation with the appearance of different
political parties, this situation became more intricate; virtually every association
,directly or indirectly, belonged to a political party and had a share in local struggles
of power. From this time onwards, in the most places, the victory or failure of the
political party integrating also the given community decided the prospects of the
realisation of local cultural interests.

II. The Quality of the Local Community and the Authorities
Naturally, the quality of the local authorities and the future of the place is
also a cultural issue. The human factors have prominent role in the place-
transforming processes.
The authorities are a pool of resources to such an extent as they can mobilise
the local community in the interest of their objectives. The condition of success is
whether they are capable of establishing a newer and newer balance among
varied interest and relation systems.
If they turn inwards and become entangled with their own struggles, then
they will not be able to realise professional representation outwards. (All this
pertains as well to the lite practising government control, but there the stake is
higher the prospects of the country.)


390
Since local leaders are shapers of micro processes and they manifest the
quality of local authorities, it is instructive to study their composition.
There may be drawn interesting inferences, for instance, from the
qualifications of local leaders. It is hardly an accident, for example, that in Bks in
1955 cadres with 4-6 finished elementary school-years raised by communists from
the bottom of society (even if they were virtually upright) became toys, shameless
henchmen of the regime and many accepted all sorts of explanations for the
commission of villainies as well.
It is a specific local socio-political phenomenon that the objectives, the
system of values and the shaping power balance of power cliques determine the
frame of reference of local events. This peculiar socio-political condition-system, in
point of fact, sifts the changes of history and suppress or reinforce them,
depending on in what measure they meet accepting or rebuffing forces in a
given sociatal community. This determinism especially has effect on the
development of a place, which depends on the authorities in every possible respect.
(Kteles, L. 1998)
The research into the events following the democratic transformation proves
that even today the great social and economic changes become realised in this
manner.
It is impossible either to avoid speaking about the causes of cultural
discrepancies developed between the west and the east part of the country.
Although all the explanations of various sorts (religious and / or ethnic
affiliation, the effects of unforeseen historic upheavals, etc.) have truth in
themselves, we are convinced that the discrepancies have deeper-seated causes.
Jzsef Tth elaborated a specific tetrahedron model, which also enables
the comparative examination of places and regions. The substance of it is that the
natural, societal, economic and infrastructural factors comprise a system of close-
knit interrelationship. This unity, owing to the change of any factor, may alter
because of interactions. The inner logic of the model is that a higher-level economy
leads to a more developed society, which also accelerates the rise of the intellectual
level. (Tth, J. 1988)
As the innovative progression carrying development, since the Middle
Ages, has been heading from west to east, the discrepancies of local communities
alter in accordance with it.
Differences appear in every objectively examinable area of the population:
in qualifications, in the differences of value systems, in the composition of
professional qualifications, in mobilisation, in the structure of places, in innovative
ability, in segregational phenomena, etc. There are differences both in individuals
microcosm and in their spiritual complexion.
The main cause of the differences is that people have various value systems
owing to various life prospects, which have been and are being shaped by manifold
factors. (Kteles, L. 2000) At the same time these value systems determine the
chances of application to the new. The rural rustic population of our region


391
shackles itself when tries getting along with the help of the old value systems
elements in a totally-changed world. (Almost every single unemployed person in a
village expects to get a job where he or she lives although reality will be work
opportunities concentrated in industrially-employing regions such as there are in the
west. Most people want to get along only with their old professional qualifications,
though time has already passed over them.)

III. The Effects of Modernisation
It is obvious for the objective observer that the globalisational process
gaining momentum in the world has reinforced the local tendencies having opposite
effects, namely, the regionalisation and the localisation.
The essentials of the last two is the regrouping of resources and decisions
at regional and local levels and their mobilisation in the interest of realisation of
local communities objectives.
It is a positive outcome that after checking the quantitative growth, the
establishment of knowledge economy has been put on the agenda. The quality of
the labour force (= human resources) has become part of the economic investment as
the most effectively remunerative, renewing resources. (In the USA two-third of the
economic growth gained in the 1990s was triggered by the development of human
resources!)
The European billions marked for the development of human resources
create real prospects for the professional / cultural reform of local communities.
What could not be gained owing to the refusal of the local policy, that may be
enforced by application pressures and by the requirement of partnership. There
may appear those new knowledge contents (informatic, linguistic, European), which
may lead to the development of a civil society that is more prepared in regard to
modernity and is capable of competitions against local autonomies.
Naturally, there are processes acting against it. The monetary system does
not ensure the total independence of decision making; due to the narrowing state
developmental-operational sources, one-sided pecuniary aspects prevail at all
decisions. Whereas the over-emphasis of economic interests in the middle and long
run degrades the human capital expanding the feasibility of development, and
restrains development. (Rozsnyai, K. 2007)
It is expected that a certain number of villages will lose the rest of their
intellectuals along with the school; with this, their mental and cultural resources, the
prospect of population initiatives. In absence of this, village populations gradually
lose their local identity
Their link to the places becomes loose and migration accelerates.
Obviously, there will be another circle of places; the towns, cities, county
and regional centres, which will have tangible prospects to facilitate developmental,
economic and societal advance. About these modernisational islands, there will be
the underdeveloped, dying regions.


392
Social and cultural organisations and institutions will take other roads
depending on where they are situated. Modernisational areas will sooner or later be
organised as community networks in the west societies and will become
unavoidable partners, mainsprings of local and regional developments.
Within the stagnant and degrading regions, first and foremost, libraries may
have the chance to assist the local communitys survival-quest, the possibility of
renewal as intellectual-communal centres. There are places, where the regular
calling home of former inhabitants and their initiation in the elaboration and
fulfilment of developmental programmes created new opportunities, new intuitions;
in other places people endeavoured to substitute new initiatives for intellectual
deficiencies.
There are people behind every positive phenomenon: one or some who feel
and know that changes always create new opportunities.
Numerous new research results prove that behind every development there is
one or more influential persons or groups who realised that to reach their
individual interests, the development of the place is necessary as well.
Due also to the lack of appropriate institutions in our country, the
enforcement of interests of these groups is realised through informal channels.
This practice has acceptors and critics it is obvious that it hinders the establishment
of a western, democratic society, nevertheless, for plenty of local communities, these
connections create the opportunity to survive and develop.
It is to note that there are similar elements in the activities of local
communities in more developed democracies. A research done in France proved that
local authorities are concomitant to notabilism , procuration, which reinforces the
support of local authorities.
The ultimate reason for this phenomenon is the claim for defence against
the over-centralised, unexpectedly acting state, from the part of the local leaders
executing their public duties earnestly.
Newer research papers prove that a certain institution (e.g., a college or
university) to what extent has effect on the economic, social development of a region
if it is able to make innovations, to apply scientific results practically.
The future of a place of Hungary also depends on whether inhabitants
will be able to find such developmental objectives as will establish the unity of the
local community and by this, they will be accelerators of development.

Bibliography
Kovalcsik, J., 1986, A kultra csarnokai I-III. Mveldskutat Intzet,
Budapest;
Kteles, L., 1986, A mvelds demokratikus talakulsa a Viharsarokban,
klns tekintettel Bks megyre (1944-1949). Kandidtusi rtekezs;
Kteles, L., 2000, Fekete gbolt alatt. Gondolatok a Viharsarok
jjszervezdsrl. let s Irodalom, 2000. februr 04. p. 10;


393
Kfer, I., Kteles, L. (szerk.), 1998, A mvelds vszzadai Bkscsabn,
Bkscsaba,. 958 p.;
Rozsnyai, K., Krasznahorkai, G. (szerk.), 2005, Trsgfejleszts s
innovci, Tiszteletktete Dr. Kteles Lajos 60. szletsnapjra, TSF Egszsggyi
Intzet, Gyula,. 247 p.;
Rozsnyai, K., Zsadny az lni akar falu, Modern Geogrfia, 2007. 4.
szm.. Pp. 96-115.;
Tth, J., Urbanizci az Alfldn, Akadmiai Kiad, Budapest, 187 p.


394
EDUCATION AS A FORM OF PROFESSIONALIZATION
IN THE CONDITIONS OF PUBLIC ADMINISTRATION

Veronika Balov*, Miriam Martinkoviov**,
* Faculty of Economics, Matej Bel University, DP Poprad, Nbr. Jna Pavla II 3,
058 01 Poprad, Slovak Republic
**Faculty of Economics, Matej Bel University
Tajovskeho 10, 974 01 Banska Bystrica, Slovak Republic
Tel.: +421-48-4152776, Fax.: +421-48-4152793, http://www.ef.umb.sk

Abstract
Dynamism requiring permanent changes and innovations is one of the typical
features of contemporary society. However, the introduction of the changes and innovations
has to be proceeded by a critical reflection and the evaluation of previous experience,
mechanisms and established models of behaviour. The approach is similar in both public
administration and other areas of human activities.The processes in centralized democracies
when public administration is brought on a higher and more contemporary level by means
of fundamental structural reforms is a good opportunity for critical analysis of the civil
servants readiness to accept increased requirements for their professionality and its
permanent improvement. Education as a life long process of permanent acquisition of
knowledge, obtaining and processing information, perfection of skills and abilities,
cultivation of personal traits of any employee is one of the ways how to contribute to the
more professional status of this social subsystem.
Key words: occupation, profession, education, qualifications, professionalization,
public administration

Introduction
The European Union membership became a serious challenge for emerging
Central European democracies. The ambition significantly influenced social,
economic and political course of events in the involved countries. Of course, the
attempts of Slovakia to become a member of the European Union even more
intensified discussions about the rules and principles of effective public affairs
management both on the national and local levels. The process of so called reforms
of public administration , which has been running in majority of European countries
since the early 90th of the last century and which provides space for the practical
introduction and verification of new approaches in managing public affairs is not
finished yet. The process by means of which the countries attempt to join current
world trends towards modernization and globalization is really complicated. It is
proved by both the extent and the conscientiousness of methods and approaches
applied in the modification of until recently functioning structures and elements of
the entire public sector the purpose of which is an attempt to modernize the public


395
sector performance . The level of professionalizm of public administration staff has a
direct impact on the satisfaction with provided services and the trust of citizens as
customers.
The purpose of the article is to emphasize the importance of high quality
performance of public administration staff and the ways how to reach the quality by
means of permanent education . There also exist some new approaches to the
specification of terms like professional employee or qualifications and the article
pays attention to the issues as well.

Methods
The article uses several scientific methods and approaches, e.g. the analysis
of concrete theoretical approaches reflecting the problems of education,
professionalization. The analysis is followed by the methods of synthesis and
comparison which enable integrated and coherent approach to the issue. Since the
process of quality improvement in public administration requires a wide range of
activities and approaches, it has to rely on interdisciplinary approach within which
the latest findings in the area of politology, psychology, sociology and ethics are
applied.

Results and discussion
The fact that an individual is connected with a certain occupation has always
had a significant impact on his/her social status. It is first of all the attractiveness of
a given occupation and its social reputation, the acceptance of its importance and
contribution which is also o form of evaluation of the social benefits of all the
activities related to the certain kind of the occupation. To specify the prestige of the
occupation it is necessary to realize all the requirements connected with the
preparation for the job, the need for permanent perfection, the necessity to obtain
new and more sophisticated procedures in performing operational activities as well
as the attractiveness of a lifestyle connected with the occupation.
The process of separate operating activities maturing and its relationship
with the performed operating activities can in general be divided into several stages
which are, as a rule, described as the process of transfer from a job to an occupation
and finally to a profession. According to Levicka (2004) profession can therefore be
denoted as a result of a maturity of a given activity. The indicated understanding of
a profession development and maturity brings us to the key topics connected with
both the professionality of a ceratin occupation performance and the process of
professionalization itself, which is especially significant for the area of public
administration.
Professionalization can in general be considered as the process of purposeful
cultivation , perfection and maturity of the knowledge, abilities, skills and personal
traits which are connected with the performance of a given occupation. Besides the
notion of topicality and the range of required knowledge and skills it is also
necessary to consider the attitude of a person to a performed profession.


396
Professionalization as the process of permanent change is really very demanding ,
no matter which area of a human activity it covers. Individuals approach the process
in a very specific way, many times their approach is overcautious or even
negativistic. Any change usually brings uncertainity, it is accompanied by something
new and unknown, it breaks established stereotypes and automatized, routine
performance of a job. Such a change can endanger stability and safety of an
employee. As a result, change resistence is something very natural for people. In
case of employment some more factors may appear the fear of losing a job or
a job position, unwillingness to change accepted operational routines, the fear that
the change will lead to the necessity to work more and harder, the fear of increased
administration. People may also be unwilling to learn something new, they may
misunderstand the necessity and the importance of a change. They may even feel
a kind of aversion or rivalry to the change initiator as a result of previous negative
experience with any changes in the area of their professional life. Consequently,
there can be perceived some pressure on the professionalization of employees who
should be able not only to bear the pressure of change but should also be willing to
accept the change. All in all, the process is in their own interest as it offers the
development of their personal professionality, new incentives, experience and
perspectives of a career growth and promotion.
As it can be seen from the previous content, in which professionalization is
described as the process of a permanent conscious perfection, the attention is paid to
the importance of one significant feature of the process. The perception of a change
and its acceptance is closely connected with the ability of a person to obtain and
process new information and knowledge permanently. The process of lifelong
education thus becomes the basis for the success of professionalization in the area of
public administration.
Consequently, this is not by accident that according to the majority of
experts professionalization is related to the process of education and professional
knowledge perfection of public administration staff. In this particular context
professionalizm is interpreted as a development impulse which is expected to
significantly influence the flow of information in the conditions of bureaucracy
(Dvok, Seidl, Sekereov, Vaov, 1999). Professionalizm is explained here as
a development of basic and additional knowledge of public administration staff. In
this particular context the opinion which denotes professionalizm as a kind of a
noetic authority or power which can be extracted from the knowledge is
interesting (Henry, 1992, s.44). The conception of professionalizm perceived in this
way relies on the fact that in the future politics and public administration will be
ruled by the people who control information and not by those who control power
and wealth (as it can be noticed nowadays). Visible inspiration by the ideas of A.
Toffler (1991) and his work The Shift in Power proves the justness of the attention
paid to information, its processing and the process of education itself.


397
Current trend that adds importance to expertness formalization also forms
the foundations of society based on diplomas (credential society), where gained
education or more likely the certificate of education functions as a selective social
mechanism. It thus focuses the attention to the importance and value of education or
maybe on the very fragile limits of its misuse in contemporary society.
Education with all the attention paid to it thus becomes one of the important
factors in the evaluation of the reached level of public administration development.
In the period of huge government reforms in public sector in the 70ths 80ths of the
past century, when administrative reforms dominated in political programmes of
a number of political parties, education became a hotly debated topic and an
inseparable part of the process of democratization in Spain, debureaucratization
in Germany, decentralization in France, re-introduction of government in the
USA, the project Public Administration 2000 in Canada, the return of public
administration back to the citizens or the preparation for the entry to the European
Community or later European Union.
The attempts to support the reform processes and modernization in public
administration became the commonly declared aims of education in public
administration. For further educational targets more operational character is typical:
to adjust competences and qualifications of the staff to the changes in public
administration in order to increase their performance by means of their
adaptation to the changes connected with technological progress, the
developments in legislation, etc.;
to increase the effectiveness of performed activities aimed at the decrease of
costs;
to support horizontal mobility of the staff by means of their education aimed
at obtaining the expertness necessary for the performance of new tasks on
the unchanged hierarchical level while simultaneously improving the
flexibility and adaptability of the staff;
to increase the motivation of staff;
to improve the human resources management (equal conditions for both men
and women);
to improve relations between the providers of services and their users as
well as to improve the quality of services provided by public sector;
to support professionalizm of public administration staff;
to develop and exchange international experience and support of the
European integration ( Source: Systems of Education in Public
Administration in OECD Member Countries, 2007).
Nowadays there is no doubt that education represents the starting point for
professionalizm in public administration. Nevertheless, one question still remains
open: how to elaborate the optimum model of education applicable to the specific
needs of public administration conditions which could be at the same time
compatible with the latest demands on the system of education in general (Dolinsk,


398
2007). As it can be seen from the previous context, they are not only purpose-
trained graduates who are employed (or hopefully will be employed) in the area of
public administration and whose training was aimed at public administration
professional preparation.
The character of educational systems in developed countries is significantly
influenced by the dynamism of labour market as well as by humanization and
democratization of education. It was the labour market which modified the original
request for the amount of knowledge that a university graduate should obtain into
what the graduate should be able to do and thus apply the theoretical knowledge in
practice. In this way besides the need for expertness there has been created an
environment within which expertness is perceived functionally or even in a kind of
an utilitarian way.
With the rebirth of both the value and the importance of education there
also appears the need for new and up-to-date definition of qualifications. The
previous understanding of an expert as someone who possesses and perfectly knows
the amount of neccessary knowledge in a given area, who knows the genesis of
expert opinions and technological development in his / her area has already become
an anachronism. Instead of a narrowly professionally orientated expert (excluding
so called top, symbolic analysts ), more complex, universally educated employee
ready to solve not only his / her particular problems but able to contribute to the
work of others, to cooperate and make decisions in the areas which are closely
connected with his / her area is expected to come.
In this particular context qualification can also be understood from its
concrete historical point of view, i.e. as a category which naturally results from
social development and its increased complexity caused by corporate division of
labour. In general qualification can be understood as a kind of ability to perform
some labour activity or a complex of activities which certain types of jobs require
considering given time and space.
Resulting from possibly longer average working life, faster technological
changes, substantial economic and structural transformations even in developed
economies for which the increasing importance of tertiary sector is significant and
which leads to the increased importance of human resources it is obvious that there
appears a wide space for the increased requirements for human potential and its
creating, sustaining and revitalizing . New demands on human abilities, the extent
of human knowledge and theoretical background, skills and abilities will inevitably
lead to the situation that people will more frequently renew their abilities and
qualifications. The trends naturally add a new extent to the qualification approach
and to its specification. Qualification defined as formally obtained, definite and
specified knowledge (Suntingerov, 2005, p.181) ceases to be an effective and
active instrument of competent behaviour in the world in which flexibility becomes
the key term and requirenment. Permanent education, ability to constantly accept
and acquire new information, efforts to see problems in a number of their inter-
relations and a tendency to choose innovative, creative, non-traditional solutions


399
become the main feature of qualification. Therefore it is inevitable to define in new
contemporary way both qualification assumptions and the profile of an expert who
can be used and who is required not only in one industry branch but who can find
their position in integrated areas of a social practice. Contemporary professional
world is significantly influenced by market globalization, by the introduction of new
IT technologies in any area of management (e-government in public administration
environment), shorter innovation cycles of products, growing complexity of
processes in any area of a human life. The changed conditions become a challenge
for employees, for managers and in fact for all the people who understand that the
process of disintegration and backwardness of obtained knowledge and the need for
permanent refresh of information and knowledge potential altogether reperesent the
inevitable precondition for a successful professional and career progress. Typical
feature of a new approach to qualification is the fact that the preparation and training
of experts, professionals for labour market have to get incorporated in a policy of
innovation in companies, organizations and institutions which of course consider the
sources of both educational system and state financing. The qualification which is
updated throughout the human life thus becomes the matter of an employee who is
developing his / her competences as well as the matter of an employer who perceives
it as the process which enables the stability of workforce, higher quality and
effectiveness of performed work. In this way the philosophy of education is
changed substantially: it is not the education for the entire life but the education
throughout the entire life (Beno, 2005). Education thus acquires the position when
it can supply employees with the know-how for the whole time while they create
a part of a labour market. The know-how is of course in a close relationship with
a career progress of an employee. As it is really very difficult if not even impossible
to rely on at least a short perspective of getting a job within an available labour
market, the conception of so called generally applicable competences is being
introduced.
The key competences which should be acquired by professionals not only in
the area of public administration but in a number of other occupations include five
main areas:
information competences they enable professionals in different areas to have
permanent access to up-to-date information which can also be immediatelly
processed by the employees;
cognitive competences which will secure the abilities of professionals to solve
problems, to develop their creative thinking and make professional decisions;
interpersonal competences serve as an effective way how to cooperate with other
people and become a useful member of a working team;
communicative competences involve the abilities of professionals to
communicate either in oral or in a written form not only in their native language
but in at least two foreign languages as well;


400
personal competences aimed at knowing ones own personality in a detailed way
so as to use it effectively in coping with all the challenges and tasks that an
employee may possibly face (Milnium: Nrodn program vchovy
a vzdelvania v SR na najblich 15-20 rokov, 2002).
In a contemporary globalizing world it is inevitable for professionals to
apply also a range of international competences in their everyday working practice.
The competences may help them become rapidly effective in unfamiliar cultural
settings. More detailed information about the qualities based on international
competences is presented in the results of a research done by WorldWork as an
institution which deals with international diversity management and assessment and
development of leaders. The qualities concentrate on psychological aspects of
employees training. As results of the research show, the international competences
should involve:
openness including new ways of thinking and acceptance of different opinions
flexibility in behaviour, judgement and language skills
personal autonomy according to which a person is guided by clear values and is
also focused on achieving objectives despite possible constraints
emotional strength, e.g. resilience, effective dealing with pressure and stress, etc.
perceptiveness as the ability to be sensitive to non-verbal means of
communication, to be aware of the impression that a person makes on other
people, etc.
Considering all the changes and challenges that employees face nowadays we cannot
but agree with the presented research results. They can also serve as a kind of
inspiration for further improvements in the area of public administration staff
education and training.

Conclusion
In conclusion it is necessary to say that the above mentioned problem of the
search for an optimum model of education applicable in the conditions of reformed
systems of administration in the EU member countries which corresponds with the
trends of modernization is expected to be open to new ideas, topics and conceptions.
Nevertheless, it is more than obvious that they will be just such factors as an open
qualification, practical skills, creativity, ability to cooperate and mutual
understanding , motivation, dedication, willingness to help, inborn leadership
qualities, potential for solving conflicts, communicative skills , loyalty and many
other components which will really lead to the creation of professionality. On the
one hand the professionality is expected to contribute to the overall satisfaction of
citizens , and on the other hand it will secure the real functioning of public
administration system.


401
Literature
Beno, J. a kol. 2005, Ekonomika a manament vzdelvania. EF UMB:
Bansk Bystrica, 2005. ISBN 80-8083-126-4;
Dolinsk, V., 2007, Globlna rozvojov vchova v edukcii manarov. In:
Ako ui ekommiu verejnej sprvy. Bratislava: VEMVS, 2007, s. 179 185.
ISBN 978-80-89143-61-0;
Dvok, Z., Seidl, M., Sekereov, E., Vaov, A., 1999., Vybran aspekty
verejnho manamentu II. ilina: ilinsk Univerzita, 1999, 75 s. ISBN 80-7100-
748-X;
Henry, N., 2006, Public Administration and Public Affairs. New Jersey:
Prentice Hall, 2006, 175 s. ISBN 01-3222-297-3 In: Dvok, Z., Seidl, M.,
Sekereov, E., Vaov, A. 1999. Vybran aspekty verejnho manamentu II.
ilina: ilinsk Univerzita, 1999, s. 43 - 45. ISBN 80-7100-748-X.;
Levick, J., 2004, Profesionalizcia ako proces rastu. Prspevok prednesen
na medzinrodnej vedeckej konferencii Pedagogick vskum na Slovensku.
Dostupn na internete: http://www.syrs.org/sps2/publik/pedvyskum da 10.8.2007;
Suntingerov, ., 2005, Predpoklady kreatvneho rozvjania kovch
kompetenci. Manament 2005. Bratislava: EU 2005, s. 181, ISBN 80-225-2071-3;
Toffler, A., 1991, Power Shift. New York: Bantam Books, 1991, 611 s.
ISBN 0-553-29215-3;
*** Systmy vzdelvania vo verejnej sprve v krajinch OECD, 2007.
Dostupn na Internete: http:// www.civil.gov.sk/archiv/OMS/vzdel/PRIL2A.htm
*** MILNIUM : Nrodn program vchovy a vzdelvania v SR
na najblich 15-20 rokov. M SR, 2002;
www.worldwork.biz/legacy/www/docs2/competencies.phtml


402
CONSTRUCTION CONTRACT REVENUE
RECOGNITION

Miroslav koda
University of Matej Bel, Faculty of Economics, Department of Finance and Accounting,
Tajovskho 10, Bansk Bystrica, 974 01, Slovakia, tel. 00421 48 446 63 25,
email: miroslav.skoda@umb.sk

Abstract
The principal concern of accounting for long-term construction contracts involves
the timing of revenue (and profit) recognition. It has been well accepted that, given the long-
term nature of such projects, deferring revenue recognition until completion would often
result in the presentation of periodic financial reports that fail to convey the true level of
periods of no apparent activity of the reporting entity during the period. In extreme cases, in
fact, there could be periods of no apparent activity, and others of exaggerated amounts,
when in fact the entity was operating in rather constant rate of production during all of
periods. To avoid these distortions, the percentage-of-completion method was developed,
which reports the revenues proportionally to the degree to which the projects are being
completed, even absent the full completion and, in many cases, even absent the right to
collect for the work done too late
The major challenges in using percentage-of-completion accounting are to
accurately gauge the extent to which the projects are being finished and to asses the ability
of the entity to actually bill and collect for the work done. Since many projects are priced at
fixed amounts, or in some other fashion prevent the passing through to the customers the full
amount of cost overruns, the computation of periodic profits must be sensitive not merely to
the extent to which the project is nearing completion, but also to the terms of the underlying
contractual arrangements.
Key words: Construction contracts, revenue recognition, percentage-of-completion
method, completed-contract method, contract revenue, cost-to-cost method, contract costs

Introduction
IAS 11 Accounting for construction contracts is the salient international
standard addressing the accounting for construction contracts and other situations in
which the percentage-of-completion method of revenue would be appropriate. This
standard uses the criteria established in IASCs Framework as the basis for guidance
it offers on accounting for construction contracts. The various complexities in
applying IAS 11, including the estimation of revenues, costs and progress toward
completion, are set in the following discussion.
Construction contract can be defined as contract specifically entered into for
the construction of an asset or a combination of assets that are closely interrelated or
independent in terms of their design, technology and function or their end use or
purpose. On the other hand, contract revenue an be defined as comprised of initial


403
amount of revenue stipulated by the contract plus any variations in contract work,
claims and incentive payments, provided that these extra amounts of revenue meet
the recognition criteria set by the IASCs Framework.

Construction contract revenue may be recognized during construction rather
than at the end of completion of the contract. This as earned approach to revenue
recognition is justified because under most long-term construction contracts, both
the buyer and the seller (contractor) obtain enforceable rights. The buyer has the
legal right to require specific performance from the contractor and, in effect, has an
ownership claim to the contractors work in progress. The contractor, under the most
long-term contracts, has the right to require the buyer to make progress payments
during construction period. The substance of this business activity is that a
continuous sale occurs as the work progresses.
Therefore IAS 11 recognizes the percentage-of-completion method as the
only valid method of accounting for construction contracts. Prior to the 1993
revision of IAS 11, both the percentage-of-completion method and completed-
contract method were recognized as being acceptable methods of accounting for
long term construction activities.
The thinking worldwide on this issue is equivocal and rather confusing.
Many countries still recognize and accept both methods, as being in accordance with
generally accepted accounting principles (GAAP), although they may not be viewed
as equally acceptable under given circumstances. The United States, Canada and
Japan are usually noted as protagonists of both GAAP methods on this subject.
There is another set of countries whose GAAP is in line with current IAS / IFRS on
the subject. The national accounting standards of the United Kingdom, Australia,
China and New Zealand recognize only percentage-of-completion method.
Germany, on the other hand, seems to have taken the extreme viewpoint as a
supporter of only completed-contract method. Although it may seem that the world
is completely divided on this matter, a closer look into this contentious issue offers a
better insight into the diversity of approaches.
Although Germany seems to be alone in the contest of alternative methods
of accounting for long term contracts, its position is more explicable when it is
recalled that this country has traditionally been known for its conservative approach
and its emphasis on creditor protection. Thus, it seems to have been guided primarily
by the prudence concept in developing this accounting principle.
For countries that support both methods, it is well known that some also express a
clear preference for the percentage-of-completion method. US GAAP, for instance,
exemplifies this position. It recommends the percentage-of-completion method as
preferable when estimates are reasonably dependable and the following conditions
exist:
1. Contracts executed by the parties normally include provisions that clearly specify
the enforceable rights regarding goods and services to be provided and received by


404
the parties, the consideration to be exchanged, and the manner and terms of
settlement.
2. The buyer can be expected to satisfy its obligation under the contract.
3. The contractor can be expected to perform its contractual obligations.

The Accounting Standards Division of the AICPA believes that these two
methods should not be used as acceptable alternatives for the same set of
circumstances. US GAAP states that, in general, when estimates of costs to complete
and extent of progress toward completion of long term contracts are reasonably
dependable, the percentage-of-completion method is preferable. When lack of
dependable estimates or inherent hazards cause forecasts to be doubtful, the
completed-contract method is preferable.

Percentage-of-Completion Method in detail
A number of controversial issues are encountered when percentage-of-
completion method is used in practice. In the following paragraphs, the author
addresses a number of these, offering proposed approaches to follow for those
matters that have not been authoritatively resolved, or many instances, even
discussed by IAS/IFRS.
IAS 11 defines the percentage-of-completion method as follows: The
percentage-of-completion method recognizes income as work on a contract (or
group of closely related contracts) progresses. The recognition of revenues and
expenses is generally based on the stage of completion of the contract(s), except
when a loss is excepted, in which case immediate recognition of the loss is called
(irrespective of the stage of completion). Under this method contract revenue is
matched with the contract costs incurred in reaching the stage of completion,
resulting in the reporting of contract revenue, contract costs and profit based on the
proportion of work completed.
Under the percentage-of-completion method, the construction-in-progress
(CIP) account is used to accumulate costs and recognized income. When CIP
exceeds billings, the difference is reported as current asset. If billings exceed CIP,
the difference is reported as current liability. Where more than one contract exists,
the excess cost or liability should be determined on a project-by-project basis, with
the accumulated costs and liabilities being stated separately on the balance sheet.
Assets and liabilities should not be offset unless a right of offset exists. Thus, the net
debit balances for certain contracts should not ordinarily e offset against net credit
balances for other contracts. An exception may exist if the balances relate t contracts
that meet the criteria for combining.
Under the percentage-of-completion method, income should not be based on
advances (cash collections) or progress (interim) billings. Cash collections and
interim billings are based on contract terms that do not necessarily measure contract
performance.


405

Contract costs
Contract costs comprise costs that are identifiable with a specific contract,
plus those that are attributable to contracting activities in general and can be
allocated to the contract and those that are contractually chargeable to the customer.
Generally, contract costs would include all direct costs such as direct material, direct
labor and direct expenses and any construction overhead that could specifically be
allocated to specific contracts. Direct costs that are identifiable with the specific
contract include:
1. Costs of materials consumed in the specific construction contract,
2. Wages and other labor costs for site labor and site supervisors,
3. Depreciation charges of plant and equipment used in the contract,
4. Lease rentals of hired plant and equipment specifically to the contract,
5. Cost incurred in shifting of plant, equipment and materials to and from the
construction site,
6. Cost of design and technical assistance directly identifiable with a specific
contract,
7. Estimated costs of any work undertaken under a warranty or guarantee,
8. Claims from third parties.

Contract costs may be reduced by incidental income if such income is not
included in contract revenue. For instance, sale proceeds (net of any selling
expenses) from the disposal of any surplus material or from the sale of plant and
equipment at the end of the contract may be credited or offset against these
expenses. Drawing an analogy from this principle, it could be argued that if
advances received from customers are invested by the contractor temporarily
(instead of being allowed to lie idle in a current account), any interest earned on such
investments should be treated as incidental income and used in reducing contract
costs, which may or may not include borrowing costs (depending on how contractor
is financed, whether self-financed or leveraged). On the other hand, it may also be
argued that instead of being subtracted from contract cost, such interest income
should be added to contract revenue.
Indirect costs or overhead expenses should be included in contract cost
provided that they are attributable to the contracting activity in general and could be
allocated to specific contracts. Such costs include construction overhead, cost of
insurance, cost of design and technical assistance that is not related directly to
specific contracts. They should be allocated using methods that are systematic and
rational and are applied in a consistent manner to costs having similar features or
characteristics. The allocation should be based on the normal level of construction
activity, not on theoretical maximum capacity.
Although the bases of allocation of this construction overhead should be
many (such as the amounts of contract revenue, contract costs and labor hours


406
utilized in each contract), the basis of allocation that seems most rational is contract
revenue. Further, since both expenses are similar in nature, allocating both the costs
on the basis of the amount of contract revenue generated by each construction
contract would also satisfy the consistency criteria.
Certain costs are specifically excluded from allocation to the construction
contract, as the standard considers them as not attributable to the construction
activity. Such costs may include:
1. General and administrative costs that are not contractually reimbursable,
2. Costs incurred in marketing and selling,
3. Research and development costs that are not contractually reimbursable,
4. Depreciation of plant and equipment that is lying idle and is not used in any
particular contract.

Types of contract costs
Contract costs can be broken down into two categories: costs incurred to
date and estimated costs to complete. The costs incurred to date include pre-contract
costs and costs incurred after contract acceptance. Pre-contract costs are costs
incurred before a contract has been entered into, with the expectation that the
contract will be accepted and these costs will thereby recoverable through billings.
The criteria for recognition such cost are:
1. They are capable of being identified separately,
2. They can be measured reliably,
3. It is probable that the contract will be obtained.
Estimated costs to complete require completion of a project at a scheduled
time. They would be comprised of the same elements as the original total estimated
contract costs and would be based on prices excepted to be in effect when the costs
are incurred. The latest estimates should be used to determine the progress toward
completion.
Although IAS 11 does not specifically provide instructions for estimating
costs to complete, practical guidance can be gleaned from other international
accounting standards, as follows: The first rule is that systematic and consistent
procedures should be used. These procedures should be correlated with the cost
accounting system and should be able to provide a comparison between actual and
estimated costs. Additionally, the determination of estimated total contract costs
should identify the significant cost elements.
A second important point is that the estimation of the costs to complete
should include the same elements of costs included in accumulated costs.
Additionally, the estimated costs should reflect any expected price increases. These
expected price increases should not be blanket provisions for each type of cost.
Expected increases in each of cost elements, such as wages, materials and overhead
items should be taken into consideration separately.
Finally, estimates of costs to complete should be reviewed periodically to
reflect new information. Estimates of costs should be examined for price fluctuations


407
and should also be reviewed for possible future problems, such as labor strikes or
direct material delays.
Accounting for contract costs is similar to accounting for inventory. Costs
necessary to ready the asset for sale would be recorded in the construction-in-
progress account, as incurred. CIP would include both direct and indirect costs but
would usually not include general and administration expenses or selling expenses
since they are not normally identifiable with a particular contract and should
therefore be expensed.

Recognition of Contract Revenue and Expenses
Percentage-of-completion accounting cannot be employed if the quality of
information will not support a reasonable level of accuracy in the financial reporting
process. Generally, only when the outcome of a construction contract can be
estimated reliably, should the contract revenue and contract costs be recognized by
reference to the stage of completion at the balance sheet date.
Different criteria have been prescribed by the standard for assessing whether
the outcome can be estimated reliably for a contract depending on whether it is a
fixed-price contract or a cost-plus contract.
Fixed-price contracts are contracts for which the price is not usually subject
to adjustment because of costs incurred by the contractor. The contractor agrees to a
fixed contract price or a fixed rate per unit of output. These amounts are sometimes
subject to escalation clauses.
If it is a fixed-price contract:
1. It meets the recognition criteria set by IASCs Framework that is
a) total contract revenue can be measured reliably,
b) it is probable that economic benefits flow to the enterprise,
2. Both the contract cost to complete and the stage of completion can be measured
reliably,
3. Contract costs attributable to the contract can be identified properly and measured
reliably so that comparison of actual contract costs with estimates can be done.
All conditions has to be satisfied.
There are two types of cost-plus-contracts:
1. Cost-without-fee contract Contractor is reimbursed for allowance or otherwise
defined costs with no provision for a fee. However, a percentage is added that is
based on the foregoing costs,
2. Cost-plus-fixed-fee contract Contractor is reimbursed for costs plus a provision
for a fee. The contract price is on a cost-type contract is determined by the sum of
the reimbursable expenditures and a fee. The fee is profit margin (revenue less
direct expenses) to be earned on a contract. All reimbursable expenditures should
be included in the accumulated contract costs account.
If it is a cost-plus contract:
1. It is probable that the economic benefits will flow to the enterprise,


408
2. The contract costs attributable to the contract, whether or not reimbursable, can be
identified and measured reliably.
Both conditions have to be satisfied.
As stated above, unless the outcome of a contract can be estimated reliably,
contract revenue and costs should not be recognized by reference to the stage of
completion. IAS 11 establishes the following rules for revenue recognition in cases
where outcome of a contract cannot be estimated reliably:
1. Revenue should be recognized only to the extent of the contract costs incurred that
are probable of being recoverable,
2. Contract costs should be recognized as an expense in the period in which they are
incurred.
Any expected losses should however, be recognized immediately.
It is not unusual, that during the early stages of a contract, outcome cannot
be estimated reliably. This would particularly likely to be true if the contract
represents a type of project with which the contractor has had limited experience in
the past.
Recoverability of contract costs may be considered doubtful in the case of
contracts that have any of the following characteristics:
The contract is not fully enforceable.
1. Completion of the contract is dependent on the outcome of pending litigation or
legislation.
2. The contract relates to properties that are likely to be expropriated or condemned.
3. The contract is with the customer who is unable to perform its obligations, perhaps
because of financial difficulties.
4. The contractor is unable to complete the contract or otherwise meet its obligation
under the terms of the contract, as when, for example, the contractor has been
experiencing recurring losses and is unable to get financial support from creditors
and bankers and may be ready to declare bankruptcy.
In all such cases, contract costs should be expenses immediately. Although
the implication is unambiguous, the determination that one or more of the foregoing
conditions holds will be subject to some imprecision. Thus, each situation needs to
be assessed carefully on a case-to-case basis.
If and when these uncertainties are resolved, revenue and expenses should
again be recognized on the same basis as other construction-type contracts.
However, it is not permitted to restore costs already expensed in prior periods, since
the accounting was not in error, given the facts that existed at the time the earlier
financial statements were prepared.

Revenue Measurement Determining the Stage of Completion
The standard recognizes that the stage of completion of a contract may be
determined in many ways and that an enterprise uses the method that measures
reliably the work performed. The standard further stipulates that depending on the
nature of the contract, on of the following methods may be chosen:


409
1. The proportion that contract costs incurred bear to estimated total contract cost
(also referred as cost-to-cost method),
2. Survey of the work performed method,
3. Completion of a physical proportion of contract work (also called units-of-work
performed) method.
Each of these methods of measuring progress on a contract can be identified
as being either an input or an output measures. The input measures attempt to
identify progress in a contract in terms of the effort devoted to it. The cost-to-cost
method is an example of an input measure. Under the cost-to-cost method, the
percentage of completion would be estimated by comparing total costs incurred to
date to total costs expected for the entire job. Output measures are made in terms of
results by attempting to identify progress toward completion by physical measures.
The units-of-work-performed method is an example of output measure. Under this
method, an estimate of completion is made in terms of achievement to date. Output
measures are usually not considered to be as reliable as input measures.
When stage of completion is determined by reference to the contract costs
incurred to date, the standard specifically refers to certain costs that are to be
excluded from contract costs. Examples of such costs are:
1. Contract costs that relate to future activity,
2. Payments made in advance to subcontractors prior to performance of the work by
the subcontractor.
The percentage-of-completion method works under the principle that
recognized income should be that percentage of estimated total income that incurred
costs to date bear to estimated total costs. The cost-to-cost method has become one
of the most popular measures used to determine the extent of progress toward
completion.
Under cost-to-cost method the percentage of revenue to recognize can be
determined by following formula:

Costs to date / Cumulative Costs Incurred x Contract price
- Revenue previously recognized
= Current Revenue recognized

By slightly modifying this formula, current gross profit can also be
determined as follows:

Costs to date / Cumulative Costs Incurred x Expected total gross profit
- Gross profit previously recognized
= Current Gross profit


410

Percentage-of-completion method case study

Doprastav, building corporation, builds a big complex of entertainment and fun. Its
selling price is 20 million SKK. It is three-year project with total estimated expenses
in the amount of 16 million SKK. Additional information is as follows:

Year 2006 Year 2007 Year 2008
Real expenses incurred 4 000 000 7 500 000 5 000 000
Estimated expenses to
finish the project
12 000 000 4 000 000 0
Billings 3 000 000 7 000 000 10 000 000
Cash collections 2 000 000 6 000 000 12 000 000

Accounting solution of the data given Slovak accounting:

Calculation of percentage of completion of the project:
Year 2006: 12 000 000 / 16 000 000 = 0,75 ~ 75%
Year 2007: 4 000 000 / 16 000 000 = 0,25 ~ 25%
Year 2008: 0 / 16 000 000 = 0,00 ~ 0%

Budgeted revenues:
Year 2006: 0,75 * 20 000 000 = 15 000 000
Year 2007: 0,25 * 20 000 000 = 5 000 000
Year 2008: 0,00 * 20 000 000 = 0

Budgeted profit:
Year 2006: 15 000 000 12 000 000 = 3 000 000
Year 2007: 5 000 000 4 000 000 = 1 000 000
Year 2008: 0

Data really expressed in accounting:

Expenses 2006: 4 000 000
Revenues 2006: 4 000 000 + % of 2006 budgeted profit =
= 4 000 000 + ( 3 000 000 / 15 000 000 ) * 4 000 000 =
= 4 000 000 + 800 000 =
= 4 800 000

Expenses 2007: 7 500 000
Revenues 2007: 7 500 000 + % of 2007 budgeted profit =


411
= 7 500 000 + ( 1 000 000 / 5 000 000 ) * 7 500 000 =
= 7 500 000 + 1 500 000 =
= 9 000 000

Expenses 2008: 5 000 000
Revenues 2008: 20 000 000 9 000 000 4 800 000 = 6 200 000

No. Text Sum DR CR
1. Expenses incurred in 2006 4 000 000 Expenses
accounts
Various
accounts
2. Billings in 2006 and
revenues recorded
3 000 000
1 800 000
4 800 000
A/R
Deferred
income

Sales
3. Cash collections in 2006 2 000 000 Cash A/R
accounts
Various
accounts
revenues recorded
7 000 000
2 000 000
9 000 000
A/R
Deferred
income

Sales
accounts
Various
accounts
revenues recorded
10 000 000
3 800 000
6 200 000
A/R
Deferred
income
Sales

Expenses Various accounts Accounts receivable
(1) 4 000 000 (1) 4 000 000 (2) 3 000 000 (3) 2 000 000
(4) 7 500 000 (4) 7 500 000 (5) 7 000 000 (6) 6 000 000
(7) 5 000 000 (7) 5 000 000 (8) 10 000 000 (9) 12 000 000

Deferred income Sales Cash
(2) 1 800 000 (8) 3 800 000 (2) 4 800 000 (3) 2 000 000
(5) 2 000 000 (5) 9 000 000 (6) 6 000 000
(8) 6 200 000 (9) 12 000 000

End of year balances 2006 2007 2008 Totals
Expenses
4 000 000 7 500 000 5 000 000 16 500 000


412
Revenues
4 800 000 9 000 000 6 200 000 20 000 000
Profit 800 000 1 500 000 1 200 000 3 500 000
Accounts receivable
1 000 000 2 000 000 0 --------------
Cash 2 000 000 6 000 000 12 000 000 20 000 000

Accounting solution of the data given IAS / IFRS:

Revenues recorded in each year:

Year 2006: ( 4 000 000 / 16 000 000 ) * 20 000 000 =
5 000 000
Year 2007: ( 7 500 000 / 11 500 000 ) * 20 000 000 5 000 000 =
8 043 478
Year 2008: ( 5 000 000 / 5 000 000 ) * 20 000 000 5 000 000 8 043 478 =
6 956 522

No. Text Sum DR CR
1. Expenses incurred in 2006 4 000 000 CIP Various
accounts
2. Billings on contracts in 2006 3 000 000 A/R Billings on
contracts
4. Contract revenues earned and
costs of contract revenues in
2006
5 000 000
4 000 000
1 000 000

Expenses
CIP
Sales
accounts
contracts
2007
8 043 478
7 500 000
543 478

Expenses
CIP
Sales
accounts
contracts
2008
6 956 522
5 000 000
1 956 522

Expenses
CIP
Sales
13. Completion of project in 2008 20 000 000 Billings on CIP


413
contracts
Expenses Various accounts Accounts receivable
(4)
4 000 000
(1)
4 000 000
(2)
3 000 000
(3)
2 000 000
(8)
7 500 000
(5)
7 500 000
(6)
7 000 000
(7)
6 000 000
(12)
5 000 000
(9)
5 000 000
(10)
10 000 000
(11)
12 000 000

Construction in progress Sales Cash
(1)
4 000 000
(13)
20 000 000
(4)
5 000 000
(3)
2 000 000

(4)
1 000 000
(8)
8 043 478
(7)
6 000 000

(5)
7 500 000
(12)
6 956 522
(11)
12 000 000

(8)
543 478

(9)
5 000 000

(12)
1 956 522

Billings on contracts
(13)
20 000 000
(2)
3 000 000

(6)
7 000 000

(10)
10 000 000

End of year
balances
2006 2007 2008 Totals
Expenses
4 000 000 7 500 000 5 000 000 16 500 000
Revenues
5 000 000 8 043 478 6 956 522 20 000 000
Profit 1 000 000 543 478 1 956 522 3 500 000
Accounts
receivable
1 000 000 2 000 000 0 --------------
Cash
2 000 000 6 000 000 12 000 000 20 000 000


414
Construction in
progress
5 000 000 13 043 478 0 --------------
Billings on
contracts
3 000 000 10 000 000 0 --------------

Recognition of expected contract losses
When the current estimate of total contract costs exceeds the current
estimate of total contract revenue, a provision for entire loss on the entire contract
should be made. Provisions for losses should be made in period in which they
become evident under either the percentage-of-completion method or the completed-
contract method. In other words, when it is probable that total contract costs will
exceed total contract revenue, the expected loss should be recognized as an expense
immediately. The loss provision should be computed on the basis of total estimated
costs to complete the contract, which would include the contract costs incurred to
date plus estimated costs to complete. The provision should be shown separately as a
current liability on the balance sheet.
In any year when a percentage-of-completion contract has an expected loss,
the amount of loss reported in that year can be computed as follows:

Reported loss = Total expected loss + All profit previously recognized

Disclosure requirements under IAS 11
A number of disclosures are prescribed in IAS 11. Some of them are for all the
contracts and others are only for contracts in progress at the balance sheet date.
These are summarized below.
1. Disclosures relating to all contracts:
a) Aggregate amount of contract revenue recognized in the period,
b) Methods used in determination of contract revenue recognized in the period.
2. Disclosures relating to contracts in progress:
a) Methods used in determination of stage of completion of contracts in progress,
b) Aggregate amount of costs incurred and recognized profits to date
c) Amounts of advances received at balance sheet date
d) Amount of retentions at balance sheet date
Gross amounts due from customers should be reported as an asset. This
amount is the net of:
1. Costs incurred plus recognized profits, less
2. The aggregate of recognized losses and progress billings.
This represents, in case of contracts in progress, excess of contract costs
incurred plus recognized profits, net of recognized losses, over progress billings.

Gross amounts due to customers should be reported as a liability. This
amount is the net of:


415
1. Costs incurred plus recognized profits, less
2. The aggregate of recognized losses and progress billings.
This represents, in case of contract work in progress, excess of progress
billings over contract costs incurred plus recognized profits, net of recognized losses.

Conclusion
As shown in the example, accounting for contract costs and contract
revenue, also accounting for construction in progress can be different under IAS /
IFRS according to Slovak accounting standards. The purpose of this article was to
show how the things are described in IAS / IFRS with the discussion about
accounting for element mentioned above under different circumstances.

References
uranov Z., koda M., 2007, Medzinrodn tovnctvo. Bansk Bystrica:
Ekonomick fakulta UMB, 2007. ISBN 978-80-8083-438-8;
uranov Z., Saxunov D., Kritofk P., 2004, Finann tovnctvo
a riadenie s aplikciou IAS/IFRS I. diel. Bansk Bystrica: Fakulta financi UMB,
2004. ISBN 80-8083-021-5;
Epstein B. J., Mirza A. A., 2003, Interpretation and Aplication of
International Accounting Standards, WILEY, Rexdale, Ontario, Canada. ISBN 0-
471-22736-6;
Granof M.H., Bell P.W., Maher R. C., 1996, Financial Acoounting
Principles and Issues. Prentice-Hall Inc., Scarborough, Ontario, Canada. ISBN 0-13-
349911-1;
Rewsine L., Collins D.W., Johnson W. B., 2002, Financial Reporting and
Analysis. Prentice Hall Inc., Upper Saddle River, New Yersey, USA. ISBN 0-324-
01565-8;
Warren C.S., Fess P.E., Reeve J.M., 1996, Accounting. South-Western
Publishing Co., Cincinnati, Ohio, USA. ISBN 0-538-83644-X;
*** International Accounting Standards (2000). ISBN 80-88715-89-X;
*** Opatrenie MF SR . 23054/2002-92 zo 16.decembra, ktorm sa
ustanovuj podrobnosti o postupoch tovania a rmcovej tovej osnove pre
podnikateov tujcich v sstave podvojnho tovnctva;
*** Zkon . 431/2002 Z. z. o tovnctve v znen neskorch predpisov.


416
CHARACTERISTICS REGARDING PRODUCTION
COSTS DIAGNOSTIC

Elena Cerasela Sptariu, Nicoleta Asalo, Cristina Mihaela Grozea,
Ovidius University of Constana, 1, University Alee,
ebarbu2001@yahoo.com

Abstract
Our concerns regarding production costs in general and their analysis derive from
the need of achievement by the economic agents of the highest quality products, seeking at
the same time to engage with that end in view costs as lowest as possible. It might be said
that it has to pay the proper attention to this problematical matter because only through a
continuous analysis of the production costs the enterprises can survive and develop into an
economical environment more and more unfavourable, unstable, marked by a bitter
competition in all the activity areas and by a continuous growth of the using resources
prices. To these difficulties, for the Romanian enterprises, there are added some others too,
produced by the transition from a centralized economy to a market economy. Some of these
enterprises succeeded to adapt to the market economy requirements, but not without
significant efforts, others have failed in this attempt. Costs analysis represents an important
area for the efficient working of the enterprise in conditions of resources restriction, its task
consisting in delivering to the managers the requisite information with a view to the
strategically decisions elaboration. Having in view all these aspects, it has been seek for the
present paper to be a very useful synthesis over the theory and practice of the direct and
indirect expenses analysis.
Key words: cost, expenditures, analysis, production

The expenses existence from the economical circulation is unavoidable and
indispensable, therefore the produced goods of a firm cant be obtained without
expenses, and cost represents the expression of all these resources consumption
(expenditures) with the occasion of realizing a good or a service.
The production cost is considered an economic qualitative indicator who is
central position among the firms indicators system cannot be appealed. Also, the
production cost is integrated in the economical indicators system for estimating and
measuring the economic efficiency.
The costs contribution in the decisions substantiation is unquestionable and
its reflected in:
- Choosing the most propitious production alternative;
- The determination of the activitys volume;
- Comparing the own products cost with those of the concurrences similar
products for determination of the differences which result from the organizations


417
manner of the activity, the technical endowment degree, the work organization
manner and its training, the way of using time fund;
- The creation of the practising possibility for all the management functions
activity;
- The creation of an instrument by using the pre-estimate for the internal financial
planning, being possible to realize certain programs concerning the evolution of
some of the firms indicators;
- The orientation of the potential investors over the economical efficiency of some
activities or over setting up new firms;
- The deciders support in choosing the solutions that allow the identification of
some ways that can make obvious fast the anomalies that appear.
Its position of central indicator can be pointed out also through the way that
the production cost influences the process of decisions elaboration to the firms
level through the agency of the various links that it has with the others economic
indicators: cost-price, cost-production (volume)profit, cost-productivity.
The approaching of the cost-price relation, in our opinion can be realized
from varied angles: producer/consumer, centralized economy/market economy,
market types.
If the position of the cost is obvious for the producer, for the consumer this
doesnt have a specific importance, he follows the price. The consumers are often
discontented with the prices size, especially with its level and the products quality,
not being interested in the production cost, few of them making any reference to this.
Hence, the producer is the one who must be preoccupied by the size of the
production price, trying, under the markets pressure, to determinate a size that could
ensure a certain profit and bring on the market a good with a competitive price.
The approaching of the production cost is different in the market economy
and even opposite to the one in the centralized economy. In the last one, the cost is
the one that induces the price. The motivating increase of costs, more or less
profound, generates a price increase.
In a competitive economy, the price is the starting point in costs settlement.
Each firms objective is obtaining profit and, therefore, nobody produces a good if it
doesnt sell and doesnt bring a certain gain for its sale. For this, the producer must
start from the product price that is forming freely on the market by confronting the
demand with the offer and which is, certainly, the competitions result.
Any producer that wants to start a business will succeed only if, for a given
price (freely formed on the market), hell get a product at an inferior cost of the
market price. As greater the difference from its cost and the market price is, as
greater the profit will be. Thats why, the producer will search for all the means for
minimizing costs. If the state of the production cost exceeds the products market
price, then it will leave the market, as it will register losses.
In conclusion, the producers possibilities of acting on the price are small,
the market imposing once with the price a maximum cost, forcing to act for its
reduction.


418
Irrespective of the market type, in conditions of adequate regulations, the
price should remain a measure defined by its situation. Embracing rational decisions
that could allow some results realization must take in account that the expenses level
is permanently in a certain correlation with the activity volume, respective the
utilization degree of the production capacities and the activity profile.
The cost-production correlation has very wide use. This is useful for the
products prices settlement, for the selection of the mix manufactured products and
meant for sale, for choosing the enterprises strategy, as well as in the analysis of
growing or reducing costs effects over the enterprises profit.
In this respect, at a firms level, we must follow the level of the activitys
volume for which the obtaining incomes form products sale are equal with the
expenses, in other words they are in equilibrium and the profit is nil. From this point,
any volume increase of the manufactured and sold production brings profit to the
enterprise and any volume decrease of the production brings losses to the enterprise
and, from this moment, the activity becomes non-profitable.
Besides other factors that lead to profit increase, the cost decreasing plays an
important role. The costs level must be a permanent action front so that, by its
reduction, the profit rate on the product could grow.
The conjugated influence of all the production factors to the firms activity
achievement makes interesting the approach between costs and productivity
correlation.
The cost productivity relation can be seen both on short and long term. On
short term the production growth can take place by combination of the fixed and
the variable production factors, the marginal cost representing the main criteria for
the substantiation of the producing decision. In the short time term, the combination
of the fixed factors with the variable ones is under the influence of the decreasing
marginal efficiencies productivity law. Thus, taking into account the determination
manner of the marginal cost as a report between the absolute modification of the
variable factor cost and the productions absolute modification, between the
evolution of the marginal cost and marginal productivity there is a reverse
proportion relation that says that when the marginal productivity increases, the
marginal cost decreases, and conversely.
On the long term all the production factors are considered variable, which
can make the producer to amplify the production by modifying the volume of all the
production factors, this growth that has as a result the reduction of the total medium
cost and, in the same time, obtaining a profit that exceeds the production cost.
This income type is named growth income and represents, in fact, savings
resulted from obtaining a greater production with lower costs.
Considering all these connections, the cost study, the problems of their
setting up and their consequences become extremely important, noticing that at the
end, directly or indirectly this affect all of us.


419
Cost indicators are usually used in the operational cost activity analysis.
Equipped with these indicators, were ready to control and plan costs, with a view
to establish a competitive but profitable product price.
There is a series of classification of the expenses that composes the
production cost; among them we mention the repartition manner in cost of products,
works, services, in the event that the production expenses could be classified in:
Direct expenditures which are inseparable from making a product, service or
work in a certain manufacturing place can be identified in their making of moment,
they can be directly calculated taking into account a certain bearer: a product, a
product family, order, stage, work or service and are reflected as separate positions
in the costs structure. Examples: raw material consumption, stocks, water, steam,
direct salaries, income tax and social insurance contributions.
Indirect expenditures are those expenditures that in their making of moment
could not be identified by the exploitation activity object, but only by the production
or activities places that had generated them, from where the necessity of their
repartition based on conventional criteria aiming the products cost formation. They
are also named common expenditures.
Direct expenditures are costs directly associated with a product, service
and/or tangible project and for whom there is the possibility of showing up in
separates positions in their structure. Direct costs imply direct material and labour.
Costs are considered to be direct if they bring together the next major criteria:
- The authorization on spending resources is based on the approval of the activity
in accordance with the firms stipulations;
- The expenses are accordingly recognized as being directed in the labour area and
organizational classification codes;
- It should exist an adequate consistency in the expenses classification and their
applying during the activity developing;
- Expenses measuring must be done in specific units (value or quantitative) and
their using is in the same time practical and economical;
- Direct expenses must fulfil certain requirements for the whole production, service
or the finished product, linked to:
Research and development or other technical related efforts;
Material contribution to a product realization or the physical transformation
of the materials;
Utilisation and efficiency of the direct labour;
Preparing the documentation concerning the finished product or work
service.
For supplying the required data for the analysis establishing the objectives
and program control, is essential an efficient system of stocks accumulating.
A cost accumulating system allows us to identify the direct expenses
elements in accordance with the settled organizational procedures and put them in
relation specifically with a product, service, project, and contract or production
order.


420
In the indirect expenditures analysis we are preoccupied, especially with
their equitable distribution over the salaries charges and direct working hours, total
cost, sales and their costs, the hourly cost of machine working and the product units.
Indirect expenditures are generally identified to the organizational levels
and/or by an application of the indirect expenditures quota as being connected to the
making of a product.
The analysis of the relation between the assumed indirect expenses and the
total production cost on the pertinent period of time offers to the management a base
for planning the indirect expenses as a percent from the total cost if that value is
foreseen beforehand and over all as a sales weight.; if the indirect expenses are
retailed foreseen in the budget (planned) that is before the budget closure, then the
total indirect expenditures budget can be compared with the historical experience as
a percent from the production cost for establishing its accepted nature on the past
basis. Taking into consideration these two points of view concerning the indirect
expenses, we can say that rate establishing shoes to the management:
- If the rate is too high in comparison with the market (or possibly too low);
- Utility in estimating and fixing the price for products/contracts;
- The main elements that must be revised in the budget plan or the indirect
expenditures;
- Checking are necessary for certain indirect expenditures;
- Projections of justifiable indirect expenses in the area of operational objectives.
The using of the indirect expenses rates objective is that of establishing their
utility in costs analysis, determining and establishing variations given to the foreseen
budget of indirect expenses and their reasons and offering a realistic basis for the
future indirect experiences planning.
The expenditures are charged to the firm that establish the duty or to the firm
in which benefit is realizing this duty. Justifying the charged expenditures is based
on a notification of authorizing the approved budget. Also the payments are made by
a responsible department before the proper activity began and the resources (salaries,
materials, etc.) had been spent. This is a cost control procedure for ensuring the
identification of the adequate responsibility foe establishing and accumulating the
required specific costs, before the works initiation as part of the task.
The information must be precise and needful for all the organizational levels
of reporting cost centres, sections, department, project centre budget, functional
synoptic tables for production.
In most of the enterprises, particularly in those with a great product volume
and diversified activities, the costs accumulating process is computerised for
facilitating the bookkeeping activity and necessary reference to the corrective tasks
and the planning.
For the establishing of an efficient system of accumulating costs we must
have in view the next required conditions:
1. Authorizing work and material resources documents


421
2. Integrity and discipline in respecting the processing requirements and the costs
system
3. As its possible, all the relevant elements concerning the direct expenses must be
correlated with the material expenses and the basis salaries, the hourly cost for
machine running or the entirely activity;
4. Defining priorities and establishing responsibilities in a view to costs designation
5. The responsible departments of the financial operations must provide the users
the accounts structure, the needful system for costs accumulation and the guiding
lines of the pre-established control points.
The control points are related with the stages of accumulating costs process.
The corresponding stages are next:
1. Project: to initiate a project its necessary to be a demand in this respect with
the approved and authorized justification of the expenditures by the managerial
echelon that must include also the requirements linked to the indirect expenditures.
2. The budget repartition and controls responsibility: The project demand
being approved, its submitted to the department responsible for the budget, which
assigns the budget for the expenditures and controls responsibility.
3. Spending resources authorization: The authorization for spending the budget
needs that the source documents (the check sheets or the demand for the materials
and provisions acquisition) to be adequate approved as long as the activity
progresses.
4. Production expenditures: The expenditures must be made accordingly with
firms politics and procedures, so that they can be identified and classified as direct
or indirect ones.
5. Expenditures classification: Costs classifications are validated in the main
mechanical file through a comparison process of the introduced data with the ones
existing ones from the file. If they are incorrect or missing from the file, they are
returned to the responsible department for correction and reintroducing.
6. Costs accountancy responsibilities: The responsibility for the maintenance of
the main bookkeeping file account includes also its formation and updating. Their
role is to develop, maintain and monitor the accumulating system of costs
concerning next:
Working order and authorization validation;
Verification of the responsible ones who assume their costs;
Estimation and pertinent budgets comparison;
Project monitoring and engagements initiation;
Responsibility acceptance for the necessary expenditures allocations;
The maintenance of some systems monitoring activities such as: the
verification of the direct and indirect expenditures, proper distribution of
accounts, labour payment by the company, the documentation concerning
following the third parties contracts, computerized audits, etc.
7. Systems reports: This system creates different reports needful not only for
the managerial control but also to the divisions charged with the responsibilities in


422
cost and budget control. Primary reports include the totalized bookkeeping
registers of the contract or commands expenditures, cost elements and the trial
balance of the developed activity and shows the production cost, as well as other
elements of the contract. The special analytic reports are insured to accomplish the
organizational requirements in the evaluating term of the cost data.
The cost accumulation costs system is a source for estimating,
determination prices and other accountancy services for analysis and report. The
systems automation allows us to bring up to date in the same time more than a
single file, so that it combines various organizational reporting requirements. And
the most important is the fact that the accumulating costs system brings us the
necessary information for developing, using and interpreting the direct and indirect
expenditures and also the relation with:
Productions cost;
Sales;
Direct work
Const/unit product
Anywhere where there are production activities going on, service catering
and work executions, there are also costs. In the terms of the relatively restricted
resources, the firms must make efforts to obtain what is necessary in order to carry
on their activity. Its known the fact that obtaining oversized costs leads to profit
cuts and, therefore, we must take in consideration this fact when we establish the
developing plan for an activity.
A ceaselessly concerned in knowing the latest science news engineer is
tempt to state that, technically, everything is possible. At the same time, the
economists, taking in consideration the financial side, tempering this optimism,
come up with the question Yes! But at what cost? In these conditions, the cost is
the only way of testing the utility and the opportunity of the achievement of the
aimed activity regarding the efficiency of the resources that will be consumed
(Cojocaru, 1999). Thus, it must be taken in consideration the questions multitude
that can be formulated and whom answers can assure taking the best decisions,
questions regarding the diagnosis, the future evolution of costs and the products life
and, implicitly, the substantiation and taking proper decisions. From their variety,
there are questions that distinguish themselves, like:
How much costs producing the good or service which makes the firms activity
object? This question descends from two reasons; the first one result from the fact
that resources feature is limited, and the second one is given by the
entrepreneurs desire to get the biggest profit. The expenditures occasioned by
the consumption of the production factors are integrated in price which represents
a main element through which the products are appreciated and known by the
consumers. Hence, cost which represents a fundamental price element, beside
profit, can cause the firms success or failure. Thus, the firms production cost
depends of as much as the physical activity volume, as the firms profit.


423
Are the practiced costs competitive and for which period is avoided the adverse
risk? In the market economy the competition is its main feature, and producers
aim to impose their products by quality and, implicitly, by price. Forming the
price results from confronting the options (tastes) and obstacles (costs). Alfred
Marshal noticed, for instance, that the value is substantiated on the final utility
and productions expenditures. It is maintaining itself in equilibrium between
these opposite forces just like the keystone of a tower. The controversies around
the problem of knowing if the utility or production costs govern the value were
endless. Thus, the production costs cause, in fact, the prices size, reducing it or
not. Therefore, in order for the firm to become competitive and its products
appreciated, its a must to act, besides the quality aspect, on the price decrease,
respectively on cost, because the firms with raised costs in the concurrence
process are lost, they ruin themselves.
How can costs be reduced and which of their elements can we act on? Reducing
cost is an essential problem if there is considered the restricted character of raw
material resources and fuel and stimulates their rational use. Also, the producer is
seeking for the production to be profitable, him being concerned, at a certain
expenditure, about getting the maximum production and profit or, at a given
production and level of profit, to carry out production expenditure as smaller as it
can be. Hence, for reducing expenditures there can be acted in all the life stages
of a product: conception, projection, manufacture, sale of the respective goods. It
can be acted in the replacement direction of the adverse materials with cheaper
ones and for whom there doesnt exist the danger of immediate exhaustion, of
using some unconventional types of energy, resizing stocks, improving the
manufacture technologies, labour productivity growth, reducing some
expenditure types that compose costs, etc, by respecting the essential condition of
not affecting the products quality.
The evolution of costs from every department, workroom and sector is normal?
Its difficult to give a normal costs definition. Theory and practice consider as
normal costs:
- The lowest expenditures level that has been registered for the product or in
the respective area;
- Expenditures standards established on the basis of technologies
manufacture that insure the products realization in the designed parameters;
- Costs that insure a yearly net profit equivalently to the interest afferent to the
personal capital. Regarding this matter, in the specialized literature there can
be found different measures like, for instance, 12% of the personal capital.
At firms level there must function a plan of costs, to permanently set up a
reference base to each period achievements. Costs must permanently adapt any
oversize or undervaluation producing negative aspects in the activity frame
(Scortescu, 1996).
Occasional expenditures increasing in a single month only is justified or not?
Any manager must have in view two aspects: on one hand, the entrepreneur


424
knows that every penny thats useless wasted means cutting of profit by that
penny and, on the other hand, he knows that saving money doesnt always mean
not spending or consuming, which would be very easy indeed, but it must be
taken in consideration how much is spent if no money is wasted.
Is the evolution of the sale products at practiced prices framed in the scheduled
program or are there some deviations that need to be rectified? Appreciating
firms incomes is essential to establish the firms place in its activity sector, its
market position, and its aptitudes to initiate and develop various profitable
activities. According to the firms incomes, it can be estimated if the firm is
important enough, if it has a meaning, reporting its results to the ones of the
sector, respectively if its market quota is negligible, taking in consequence,
strategically decisions. Incomes are correlated to expenditures meaning that
achieving an income involves expenditures effectuation or the other way around.
Therefore, anticipating the sales evolution and their accomplishment according to
the established plan has implications over the costs establishment and the reverse.
In the situation in which deviations from the settled schedule show up, it is
required the establishment of the causes that have generated these deviations and
the measures that might be taken in order to correct them.
Thus, production cost expresses the essence of a whole connections system
that appear in the supplying area, production, circulation, connections that are settled
between the economic agents, the economic agents and costumers at a certain
moment.
An enetrprise, in the market economy conditions, can survive in the case in
which it obtains incomes that exceeds the productions expenditures. Thats why, a
special care for managing firms is reducing the production cost. P.A. Samuelson
(Iacob, 2000)

starts from the ideea that a firm, in order to reach out to the desired
result, must minimize its production costs. Therefore, a firm will try to get the
desired product with the lowest costs in a such way that from its obtained income to
achieve profit or to obtain the necessary amounts for other objectives. The rule of the
lowest costs says that, in the circumstance of each production factor is identical with
the unit marginal product, then the firm is reducing at minimum the production cost.
Reducing cost in the best conditions must have at its basis the elaborate
analysis of the production factors implied in the production process under all
aspects, hence this minimizing not to deteriorate the quality of the obtaining
products.
The calculation and analysis of the production cost are particularly important
at the firms level thanks to the provided informations that are at the basis of
substantiating decisions in the enterprise. Carrying on the firms activities, along
with its extension, are based on the manner of the entreprenor succeeds to recover,
through product sale, the cost defined by their production and sale, as well as getting
profit.
Recovering production expenditures and carrying out an adequate profit are
elements of the maintainance and development of firms, and the maintaining of


425
competitiveness and the enterprise high reputation, the efficient combination of the
production factors, with the object of production realization are found in the
production cost. This why the determination and analysis of cost as main indicator
in the firms economic indicators system are important.
Costs size and, most important, their decreasing, are reasons to take in
consideration in choosing a certain technological process or production plan, of
certain kinds of raw material, materials, based on the introduction of rationating and
inventions in the production process, at organizing and improving labour and
production, etc. In this respect, production costs must be periodically followed both
on product, as the whole production, compared with the costs standards or
anticipating the effect costs before the productive process and, certainly, must be
followed in their progress.

Bibliography
Cojocaru C.N., 1999, Costs Administration and Analysis, Moldavia
Publishing, Bacu;
Iacob C., 2000, Accountance Informational System at Firms Level,
Economic Platform Publishing, Bucharest;
Scorescu Gh., 1996, The Bookkeeping Expenditures of Economic Agents,
Dosoftei Publishing, Iai.


426
ASPECTS CONCERNING THE FINANCING OF
ROMANIAN ECONOMY THROUGH STRUCTURAL
INSTRUMENTS

Elena Cerasela Sptariu, Nicoleta Asalo, Cristina Mihaela Grozea
Faculty of Economic Science, Ovidius

University, Constana

Abstract
The stimulation of economic growth of member states of European Union, but also
the reduce of dissimilitude and discrepancies between the various regions are in a big part
the result of structural instrument impact. These instruments does not act alone, necessitating
the insurance of a contribution from involved member states, which means that are co-
financed from public-resources, especially from the member state, but also from private
contributions, these being encouraged in most situations. In this work we propose to make a
short incursion of the succeeding of structural funds, which Romania gained in the pre-
adhering period, and we are trying to surprise the important aspects of the new structural
instruments, as a modality of financing of some Romanian economy sectors in the period of
time 2007-2013.
Key words: structural instruments, financing, cohesion politic, financial assistance,
structural funds absorption

The European integration of Romania is private, as a process that contributes
to economic development and that assures the participation on intern market of
European Union, in performance and competitivity conditions.
In the current conditions, in which the romanian economy still confronts
with serious structural problems, the necessity of some coherent and unitary
strategies which have as objective the associative programming, the prioritization
and the follow of the developmental national politics appears as a necessity. Until
year 2007 concerning the assure of the necessary funds for the implementation of
these strategies, Romania, as candidate state to the statute of membre of European
Union, had beneficiated of financial help from this, through the pre-adhering
instruments of PHARE, ISPA and SAPARD. The objectives that were followed of
European Union through the adjustment of financial assistance not reimbursable in
the programs of pre-adhering, they focused on the institutional development and on
investements in economic and social cohesion.
In order to realise the objectives, were implemented some measures which
focused on the working of market economy and on the capacity to support the
competitive pressures and market forces from the interior of the Union. Through the
European Content were financed projects that conduced to the development of less
advanced zones, through investments for economic and social cohesion, in key areas


427
such as the development of human resources, the development of local and regional
infrastructure, social services and touristic services. The aim of these investements
was to create new jobs, to grow to competitivity level and to improve a better quality
of life for the inhabitants from certain regions.
All these shares begined in the period of pre-adhering are still sustained by
Romania on medium and long term through the reform programs corelated to the
comunitary acquis, the ultimate aim being that of graduated assuring of nominal and
real convergence with membre states of European Union through the formulation of
favorable politics of infrastructure developement, and also the growth of
competitivity at the level of the entire society, which to conduce to an establised
eocnomic growth, assured by the sustenability of public finances, macroeconomic
and financial stability.
In the period 2007-2009, Romnia will benefit of not reimbursable funds, of
approximate 4 times bigger than pre-adhering period ones, amounting to 5973
millions EUR. Having into consideration this thing, it is necessarily that the
cumulated experience until this moment, concerning the utilization of pre-adhering
programs to be used as a start point for the development of the future structural
instruments management. In the same time, we have to guide from the east-european
countries experiences which had already adhered to European Union and confronted
with problems in the management and the implementation of financed programs
through structural funds.
Romania needs the structural programs, in order to recover the difference
existing to the other membre states of European Union, but also for a durable
development.
The Cohesion Politic of European Union foresees as each member state to
elaborate a National Strategic Plan of Refference (NSPR) as document of mark for
the associative programming Structural and Cohesion Contents. In Romania, the
base for the elaboration of this strategic document of mid-term planning of structural
funds constituted the National Development Plan (NDP) 2007-2013, approved by
the govern from 2005.
This National Strategic Refference Plan involves a serie of detailed elements
which will be presented in synthesis. Because there are a lot of problems to be
solved, in what concerns the impulsioning of romanian economic development, it
was made a socio-economic analise oriented on the emphasize of the necessity of
some interventions in more maximum importance nation domains, such as:
- it was acentuated the weak quality of basic infrastructure, the inefficence of
delivering services of the drinking water, sewerage and junk scraps management, the
weak development of road, railway, air and naval transport system. Beyond these
serious problems of basic infrastructure, apeared also the weak level of
aknowledgement in what concerns the protection of environment, the wrong
administration of it, and also the ineffient utilization of energy resources. Despite all
these aspects of basic infrastructure, the strategical answer given by NSRP based on
the infrastructure investments that will go for sure to a better quality of railway and


428
road systems, and also of the naval system on the Danube, supporting in the same
time the development of businesses and the creating of the new jobs. Also, through
investements will become better the accesibility and the inter-conectivity between
national roads, towns, railways, airports and maritime services. The investements in
environment infrastructure will contribute to the improval of management systems
of drinking water and junk scraps, at european standards.
- the weak productivity, the equipments and old technology, the antreprenorial spirit
insufficiently developed, the dificult business climate, the limited access to financing
and the insufficient investments in researching-development and the information and
comunication technologies, all these affect the develpment of business climate and
the economic competitivity of romanian products. The strategy will contribute to the
creating of a new production base, dynamic antreprenorial, will support the demand
and the development of new businesses, the inovation and the improval of
application of research-development activities results. The small and mid enterprises
will benefit of investements help and will be supported through counciliation
services for quality businesses, and also for creating new jobs.
- the limited capacity of continue proffesional forming in order to answer to the
needs of a modern economy based on knowledge, not-corelation between education,
initial proffesional forming, and also the continuing one make impossibile the
efficient utilization of humane capital. That is why, the strategy proposes the support
of education system and proffesional forming give the acquaintance and the
aptitudes necessare for a modern and developed economy. In order to beneficiate of
educational systemsand proffesional forming, will be necessary that the educational
infrastructure to be modern and perfectionated, inclusively through the scholastic
equipements and information and comunication technology. It will be accentuated
the social exclusion and social inclusion promoting, of vulnerable groups (women,
ethnic minorities, persons with disabilities), who are disadvantaged on force of work
market, that these categories can beneficiate of new hirement opportunities that will
be created. In the same time, the improval of the quality of health and caring services
will contribute to the economic regenration through the reducing of costs and
inactivity periods.
- public services are very weak developed, because of a weak administrative
capacity. This thing is demonstrated through unperformant management structures,
unsatisfying abilities of public functionars, unadequate interinstitutional cooperation,
all these putting in danger the social-economic development. Thus, through the
strategy intermedium is proposed a consolidation of this administrative capacity
through the major contribution, that will be brought by the investments in roder to
improve the elaboration process of politics and decisional processes in public
management domain, to the development of a modern public function system,
flexible, but also to the imporval of quality standards and efficience in public
services delivering. Will have priority that administrative domains where can be
registered the biggest impact concerning the socio-economic development
stimulation and business climate.


429
- because of industry restructuring, appeared more differences between the regions,
these continuing to raise. The foreign direct investments are attracted ussualy in
more and more developed potential zones. Urban zones and also the rurals ones
confront with infrastructure problems, and the rurals ones depend excesively of
agriculture. That is why it is necessary a more structured abordation in what
concerns the terittorial level of the diversity of sectorial and inter-sectorial
development politics. The promovation of the terittorial equilibrated development
presumes the stopping of accentuating disparity developement tendence through the
support and the promovation of an equilibrate economic and social developing of the
regions. The realization of terittorial cohesion will be supported by the strategic plan
on long-term, established through the strategic concept of spatial and integration
developing and integration in spatial european structures 2007-2025.
From viewpoint of financing, NSPR is exclusively sustained from Structural
and Cohesion Contens and the national afferent co-financing, while NDP includes
also some other financings (national and local investements programs, extern credits,
european funds for rural and fishing development etc.)
National Strategic Plan of Refference represents the global strategy of
utilization of Structural and Cohesion Contents, and the instruments wherewith are
realised the diversity of foresights of NSPR take the form of Operational Programs.
In order to reduce the differences of economic and social development between the
regions from our country and European Union, Romania had elaborated for the
period 2007-2013, seven operational programs, programs wich represent seven
strategies in different sectors: human resources, economic competitivity,
environment infrastructure, transport infrastructure, the development of
administrative capacity, technique assistance and regional development. The main
domains that will be financed from structural funds in the next seven years are: new
technologies, research and innovation, culture, education, energy, transport
infrastructure, IT, public services, tourism, professional form, local development,
health infrastructure, support for IMM, environment, starting for some new
businesses. The main categories of beneficiaries are: central and local public
authorities, IMM, commercial societies, NGAs, centers for profesional education,
universities, structures of MEC, non-banking societies, research institutes,
profesional associations, patronal organisations, sindical organisations.
The European Committee publi the final scheme for the allocating of
European Union Politics of Cohesion, for the period 2007-2013, respectively for:
- European Regional Development Content
- European Social Content
- Cohesion Content
Complementary to all sustained actions through the structural instruments
from above, will be sustained also the investements from the rural development
domain, such as:
- European Agricultural Content for Rural Development, which finance the
investments for the raising of competitivity in agriculture and sylviculture,


430
environment protection, a higher quality of life and the diversification of economic
activities in rural domain;
- European Content for Fishing, which sustains the durable development of
fishing sector and the coast zones, where this sector is predominates.
The allocation of structural funds to these regions will take into account the
specific of the certain area, the competitive advantage of existent industries, and will
encourage the development of competitivity pols. The not reimbursable
complementary financial assistance in Comune Agricol Politic of European Union
totalize 8,022 billions EUR, according to Romania through the European Content of
Rural Development. The priorities were established through the Strategic National
Plan for Rural Development 2007-2013.
From a total of aproximately 350 billions EUR destinated to the 27 states for
the next 7 years, Poland is the country that receives the most considerent sum,
totalizing 67 billions EUR, followed by Spain with aproximately 35 billions, Italy
with 28 billions, Czech Republic and Germany, each of them with 26 billions,
Hungary 25 billions, Greece and Portugal with 20 billions each.
Romania is the ninth on the list, following to receive in all these years
aproximately 19,667 billions through structural and cohesion funds. The national co-
financing to the structural funds allocated from European Union for the same
financiary period totalizes 5 billions EUR. The Structural and Cohesion Contents
come from European Union budget, and are allocated depending on Intern Brut
Product on each inhabitant of romanian regions, raported to the comunitary average.

The prioritary objectives of structural funds for the period 2007-2013 reffers
to:
Objective Convergence promots the development and structural adjustement
of the regions that register delays in development, being financed through the 3
funds above.
Objective Regional competitivity and force ocupation supports the regions
that are not eligibles for the Convergence objective.
Objective Teritorial european cooperation supports regions, transnationals
areas.
The financiary assistance in Economic and Social Cohesion Politic of
European Union accords to Romania through Structural and Cohesion Contents, as
part of the objectives Convergence and Teritorial european cooperation. From
total sum of Structural and Cohesion Contents allocated to Romania for the period
2007-2013, of 19,668 billions EUR, 12,661 billions EUR will be allocated through
Structural Funds Convergence, 6,552 billions EUR are allocated through Cohesion
Content, and 0,455 billions will be allocated to objective Teritorial european
cooperation. The allocatings projected correspond to the national priorities
established through the National Strategic Plan of Refference 2007-2013, elaborated
based on the foresights of National Development Plan 2007-2013.


431
The settlements reffering to the Structural and Cohesion Contents foresees
that the not reimbursable loans of European Union to be co-financed by the membre
states. The maximum level of a not reimbursable loan of European Union will be
established in General Regulations, in conformity to the Financial Perpective of
European Union for 20037-2013. To Romania is offered a maximum rate of
comunitary financing at the level of opeartional programs of 85% for all 3 funds.
The allocating of NSPR in the objective Convergence plan necessitates a national
financing estimated on 4,4 billions EUR, constituted from public sources and private
sources. Public co-financing will be assured from the state budget by the Romania
Government, and from local budget by the local public authority, which will aplicate
for financing from structural instruments. Private co-financing will be necessary for
the projects addressed to private beneficiaries, such as enterprises.
At the base of Structural and Cohesion Contents programming are some
series of principles, such as:
1. Complementarity the comunitary actions must be complementary or to
contribute to the correspondent national operations.
2. Partnership presumes that the comunitary actions must be realised
through a pressed consultation between European Committee and membre states,
with the authorities and the organismes named by the membre states. This
partnership must cover the preparation, the monitoring and evaluation of financial
assistance. Membre states must assure the relevant partners associating to the
diferent levels of programming.
3. Subsidiarity relates that Structural Funds are not directly allocated to the
projects chosen by the European Committee. The main priorities of development
program are defined by the national/regional authorities in cooperation to the
Committee, and the choosing of the projects and their management are under
exclusive responsability of national and regional authorities.
4. Additionality reffers to the Committee help that cannot replace the
public structural expenditures or others equivalent of membre states. Programs
budgets can include EU funds, bur also national funds from public or private
sources.
5. Compatibility presumes that the operations financed through structural
funds to be in conformity to the foresights of European Union Convention, but also
to the European Union politics and actions, inclusively the rules concerning the
concurence, public aquisitions, environment protection, promoting of equality
between men and women etc.
6. Programming takes into consideration the common action of European
Union and membre states which needs to be implemented on a multiannual base
through a organisation process, of taking finance decisions in some integrated and
coherent strategies with defining of precise objectives.
7. Concentration of structural funds based on some priority objectives,
which need support for their development, and the rest of resources are straighted to


432
certain social groups which confront with difficulties in all European Union, without
satisfying special geographic criteriums.
Through National Development Plan, the recovering instrument of
disparities of Romania social-economic development to European Union, are
oriented the priorities with structural instruments objectives.
The objectives of National Development Plan reffering to the raising of
competitivity, the economy development based on knowledge, the development and
modernization of transport infrastructure, rural economy development and the
diminution of development disparities between country regions, realised with the
help of structural instruments and corelated to the objectives of Lisboas Agend, can
help at the local and regional socio-economic development. We consider that, in the
actual context of integration in European Union and regionalization on economic
criteriums, in the conceptual landing of Lisboa Strategy, must have into account the
economic and social situation of Romania, but also the regional particularities.
The financial programming of PND 2007-2013 wants to realise a general
image of financial resources allocated in refference period for the sustaining of
developing investments in intervention domains which make the object of national
development priorities from PND Strategy 2007-2013, but also the distribution of all
these on the 6 national priorities of developing. Thus, are created the conditions for
the improval of budgetar expenditures management on mid-term, in a stabil, visible
and predictible investition plan. The programming of financial resources destinated
to the realise of PND priorities reflects the double role of PND: multiannual
planification instrument of regional and sectorial national priorities of financing of
developing from national funds (state budget, local budget, loans), on a side, and
fundamenting instrument of unreimbursable financed assistance, accordated to
Romania by the European Union in cohesion politic and in comune agricol politic
(rural developing component), on the other side. The financial indicative
programming of PND 2007-2013 conduced to o total sum of aproximately 58,7
billions EUR, repartizated on the 6 national developement priorities thus:
competitivity, transport infrastructure, environment, humane resources, regional
development, rural development. The financial programming of PND proposes only
indicative allocations, that respect, first of all, the existant needs of financingon
diverse domains, from social and economic impact that take the sustained
investements through comunitary funds, expensive commitments asumed by
Romania in aderation negociations (the environment protection, energy, transports),
of strategic orientations proposed on European Union level for 2007-2013, but also
by the used models, especially in the new membre states, but not only, in the
programming of these funds.
European Union funds, represented through Structural Instruments
(European Content for Regional Development, European Social Content, Cohesion
Content) and the funds of structural type for agriculture, rural and fishing
development (Agricultural European Content for Rural Development and Fishing
European Content) assure 43% from the necessary of total investements for the


433
realisation of strategic objectives of PND. Their financial programming took into
consideration the estimative allocations destinated to Romania from the budget of
European Union for the period 2007-2013, but also the specific rules that switches
from comunitary reglementations afferent of each of the 5 instruments in cause.
National public sources (48% from the total of resources for PND) are destinated
equally to the co-financing of European Union funds, and financing from
exclusively autochthonous sources of some simillar investements programes. The
co-financing estimation was realised based onthe foresees of the General
Regulations project, concerning the structural instruments, taking into consideration
some amendaments shown in the time of negociation of this document in the
European Union plan. The co-financing of investements projects from European
Union funds will be assured in the most part of it from the state budget and from
extern credits, these ones trying to reduce on short and mid-term the national budget
effort. The contribution of local budgets will be relatively reduced in the conditions
of a limited financiary capacity of local authorities. Thus, is took into consideration
the sustaining from state budget of some important part of the co-financing projects,
taking as final beneficiaries the local authorities. Private sources, representing 9%
from the total of resources for PND are destinated exclusively to the co-financing of
European Union funds. In the estimation of this contribution, it was took into
account the financial foresees of the new administration regulations, of all 5
comunitary instruments took into consideration atteh PND financing, but also the
limits imposed by the state help rules in what concerns the maximum intensity
admitted of public support. The estimation of financing priorities and objectives of
PND on a period of 7 years represents a difficult exercise and a challenge for the
capacity of financiary-budgetary projection of Public Finances Ministery and the
others institutions involved in PND elaboration. Racording Romania, once with the
adhering, to a comunitary budget done for 7 years, makes absolutely necessarily the
development of such capacity. A special attention will have to be gave to the
continuing development of budgetar management, based on programs and
multianuual projects, when the comunitary funds are allocated and implemented on
this abordation, in the national budget plan.
The mobilization of such a high volume of investments destinated to the
development is without preceding and suppose significant efforts from the part of
public institutions anf form the future beneficiaries for the consolidation at national,
regional and local level of the planification and administration capacity of
development investment programes, inclusively from the point of view of a
financiary rigurous management. A special mention has to be done for the
comunitary funds, whose attributions of PND implementing is about 43%, plus a
substantial national co-financing, conditions in which the contruction of an efficient
and efficacious system of management of these funds and to permit high rates of
absorbtion is determined for PND success.


434
After the analise of actual economic situation, but also of the perspectives on
short and mid-term, we consider that through the main action directions from local
and regional development domain, for the next years, are:
8. the insurance of macroeconomic stability, through the respecting of convergence
criteriums, from integration process of Romania in European Union;
9. the insurance of the coherence and complementarity of economic politics,
especially of regional development politics, through the competitivity pols forming;
10. raising of absorbtion grade of european funds, in order to realise the economic
and social cohesion objectives and for reducing of the differences inter and intra-
regionals, but also of the difference that separates our contry from the developed
ones, membres of EU;
11. the development and the modernization of national and trans-national
infrastructure, of transport, environment, energy and research-development;
12. the encouraging of proffesional reconversion of disadvantaged or affected
categories of restructuring and the sustaining of continuous perfectioning in work.
European funds can be used at creating ofcompetitivity pols, through the
sustaining of business incubators for the development of IMMs and the atractivity
of the investors. Ataking into account that the regional diversity concerning the
distribution of industries in big, the abording of these pols of competitivity must be
done distinctly from a region to another.
For a good absorbtion of the funds given to Romania it is need for a lot of
projects, eligibles and with impact, openly and transparently administrated. The
funds capacity of absorbtion is that bigger that exists more beneficiaries well
prepared for its administration. For this, membre states of European Union include
not-guvernmentals organisations for beneficiaries of european funds (projects
appliants) and concerns their preparing. In order that the financed programms from
european funds to answer at the real needs, it is necessary that their planification and
implementation to be done with the participation of all social partners. The
partnership principle, foresaw in programming principles set of Structural and
Cohesion Funds needs the realising of governement partnership with social partners
in the preparing, implementation, monitorization, evaluation of financed
programmes from structural funds.

Bibliography
Bache I., George S., 2006, Politics in the European Union, 2nd Ed. Oxford:
Oxford University Press;
Dinu M., Socol C., 2005, Mechanisms of convergence and cohesion,
Economic Publishing, Bucureti;
Dinu M., Socol C., 2006, Fundament and coordination of economic politics
in European Union, Economic Publishing, Bucureti;
Onica D., The implementation of structural and cohesion funds in Romania.
The Public Finances and Accountancy Review, number 6;


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Murean M., 2005, Reforma politicii europene de coeziune economico-
social, Tribuna economic, nr. 41, Bucureti;
www.fonduri-ue.ro
www.portalstructural.ro
www.gov.ro
www.fonduri-structurale.ro


436
ORGANIZAII NONPROFIT N UNGARIA

Boros rpd
Tessedik Smuel College, Faculty of Economics, Bkscsaba
H-5600 Bkscsaba, Bajza u. 33
borosarpad@t-online.hu

Abstract
This article surveys the activity of nonprofit organizations in Hungary. Their
structure and function have changed radically since the change of regime. Today the activity
of nonprofit organizations comprises several fields from creating new jobs to culture.
Consequently, they are actively present at the life of society. Their economic force has
increased to a large extent since the beginning of the 1990s. They play an important role in
fighting against poverty, overcoming inequality of chances caused by cultural differences.
They encourage the fostering of cultural traditions as well. The strengthening of
globalization means a great challenge to nonprofit organizations. Their activity plays a great
part in shaping local communities, protecting human and civil rights and building up a
strong social control.
Keywords: foundation, association, representation of interests, public association, money
turnover, civil rights

Delimitri conceptuale
Lucrarea este o scurt prezentare a sectorului nonprofit din Ungaria n
perioada 1989 - 2004. La nceputul acestei perioade a avut loc o diversificare a
acestui sector datorit schimbrilor favorabile n viaa social i politic precum i
datorit prevederilor favorabile ale Codului Civil care au nlesnit finanarea
organizaiilor nonprofit i apariia unui nou sistem de impozitare care a ncurajat
schimbarea structurii economiei i dezvoltarea acesteia.
Aceast prezentare const n analiza volumului resurselor finaciare ce stau la
dispoziia organizaiilor nonprofit, structura cheltuielilor acestora precum i
modificarea indicatorilor ce caracterizeaz activtatea lor. Sunt prezentate, de
asemenea, tipurile cele mai importante ale organizaiilor nonprofit, de exemplu
fundaiile de drept privat i cele publice etc.

1. Definirea sectorului nonprofit
Conform cu coninutul, activitatea i cadrul juridic, sectorul nonprofit din
Ungaria poate fi definit dup mai multe criterii. n prezenta lucrare sectorul
nonprofit este tratat numai din puctul de vedere al coninutului. Din acest punct de
vedere, organizaiile nonprofit se pot defini prin interzicerea distribuirii profitului,
independena organizatoric fa de guvern avnd un statut instituional (persoan
juridic) precum i fa de autoritile locale (autoadministrare).


437
2. Activitatea organizaiilor nonprofit n perioada de dup schimbarea
regimului politic pn la anul 2004.
De la nceputul aniilor nouzeci, sfera prestaiilor sectorului nonprofit s-a
lrgit din ce n ce mai mult, mai ales n domeniul uman, dar prestaiile sectorului
nonprofit din Ungaria sunt semnificative i din punct de vedere economic: acestea
sunt mai puin costisitoare, mai flexibile i inovatoare, funcioneaz cu participarea
ceteniilor, sunt n stare s antreneze consumatorii n supravegherea prestaiilor
(Gyrfy, 2007). La nceputul anilor nouzeci, fundaiile i-au desfurat activitatea
mai cu seam n domeniul culturii i nvmntului, iar asociaiile au avut un rol
mai important n activitiile organelor care reprezint interesele unei colectiviti.
De aceea, n anii de dup schimbarea regimului politic, interesul populaiei, mai al
ales al generaiei ntre 20-60 ani, a crescut n mod semnificativ fa de activitatea
organizaiilor nonprofit. Sectorul nonprofit a avut, de asemenea, un prilej de
dezvoltare n cadrul schimbrilor ce au avut loc n structura economiei din Ungaria.
Creterea importanei proprietii private, apariia i ntrirea economiei de pia au
atras dup sine apariia acelor fundaii ale cror rol primordial este ntrirea i
dezvoltarea antreprenoriatului.

2.1. Tipurile organizaiilor nonprofit i distribuia lor pe diferite ramuri de
activtate
n anii nouzeci au aprut noi forme i noi tipuri de organizaii nonprofit:
asociaiile, fundaiile private i cele publice, asociaiile de utilitate public. Aceste
organizaii i desfoar o gam larg de activitate: ntre 7% i 15% din activiti
au loc n nvmnt, sport, cultur, ngrijire social, ntre 4% i 6% n igiena
public, dezvoltarea localitilor, reprezentarea intereselor profesionale i economice
i ntre 1% i 4% n religie, protecia mediului, cercetri, asisten juridic.
Activitatea tipurilorilor de organizaii nonprofit de mai sus este reglementat
de un cadru juridic potrivit bazndu-se pe prevederile Codului Civil i respect
dispoziiile Declaraiei Universale ale Drepturilor Omului. Activitatea lor este
garantat i de dreptul de asociere garantat de Constituie.
Fiecare form de organizaie nonprofit are anumite trsturi caracteristice.
Fundaiile private sunt persoane juridice care se afl sub conducerea unui grup de
curatori, iar membrii fundaiei sunt desemnai de fondatorul fundaiei respective. De
asemenea el desemneaz i cercul beneficiarilor. Fundaiile publice sunt nfiinate de
Parlament, Guvern sau de autoritile locale cu scopul de a ndeplini n mod
continuu anumite sarcini de interes comun. Asociaiile de utilitate public sunt
persoane juridice care ndeplinesc de asemenea anumite sarcini de interes comun
fr a acumula profit.

2.2. Volumul, structura i competena organizaiilor nonprofit
n 2004, n Ungaria au fost n eviden 53022 organizaii nonprofit. Dintre
acestea, 52 391 organizaii au funcionat, 14% dintre acestea i-au ncetat temporar
sau definitiv activitatea ori au fost luate n eviden dar nc nu i-au nceput


438
activitatea. Numrul organizaiilor nonprofit crete n Ungaria n mod continu.
Situaia din 2004 oglindete o cretere brusc (Fig. 1) fa de situaia din 1989, cnd
au fost n eviden aproximativ 10.000 de organizaii de acest gen. Organizaiile
nonprofit care desfoar activiti de sport i de ocupare a timpului liber au
reprezentat 16% din total, dar s-au desfiinat n mare parte. Au o pondere important
organizaiile specializate n reprezentarea de interese (11%) precum i cele culturale
(10%). Este de menionat procentul organizaiilor ale cror activitate se bazeaz pe
dezvoltarea localitilor (6%), ale celor care se ocup de activiti sociale (5%) i de
asigurarea siguranei publice (6%).
Fig. 1
Funcionalitatea organizaiilor nonprofit din Ungaria n anul 2004

Sursa: Baz de date a Oficiului Central de Statistic, Budapesta, 2004, http://www.ksh.hu
Traducerea legendei figurii nr. 1: Mkdtt = Au funcionat, Nem mkdtt = N-
au funcionat, Megsznt = i-au ncetat activitatea, Mkdst szneteltette = i-au ncetat
temporar activitatea, Mg nem mkdtt = Nu i-au nceput nc activitatea

n perioada 1998 - 2000 a aprut o nou form a organizaiilor nonprofit i
anume organizaia colectiv nonprofit care trebuie s fie ntemeiat de cel puin dou
sau de mai multe persoane. n 2003 a aprut o stagnare brusc i chiar scdere a
numrului acestor organizaii. n decurs de un an, numrul lor a sczut de la 53022
la 52391 datorit unor cauze financiare.


439
Fig. 2
Numrul organizaiilor nonprofit ntre 1989 i 2004

Traducerea legendei figurii nr. 2: Alaptvny = Fundaie, Trsas nonprofit szervezet
= Organizaii colective nonprofit, sszes nonprofit szervezet = Totalitatea organizaiilor
nonprofit

n cea de-a dou jumtate aniilor 90, pe lng organizaiile tradiionale
nonprofit desfurnd-ui activitatea n domeniul nvmntului, sportului i
culturii, numeroase camere de comer i industrie, organe locale de autoguvernare,
diferite antreprize chiar i instituii de stat au nfiinat asociaii de utlitate public
care desfoar o gam larg de activiti care, printre altele, cuprind ca domeniu de
activitate dezvoltarea economic a unei regiuni, a ntreprinderilor comunale ale unei
localiti i pregtirea pofesional. Toate aceste schimbri indic creterea rolului
acestor organizaii pe parcursul aniilor 90 n domeniul prestaiilor i a crescut
numrul acelor activiti la ndeplinirea crora pe lng stat aceste organizaii
nonprofit i aduc contribuia din ce n ce mai mult. Prin urmare, a crescut n mod
considerabil rolul sectorului nonprofit n nvmnt, cultur, igien public i n
cercetare.
n anul 2004 o parte semnificativ a organizaiilor nonprofit (43%) s-au
ocupat de dezvoltarea economiei i a localitilor. Un procent cuprins ntre 10% i
16% din aceste organizaii i desfoar activitatea n domeniul culturii,
nvmntului i vieii sociale. Activitatea unei pri importante a organizaiilor
nonprofit (26%-33%) acoper o anumit regiune i acestea se afl mai cu seam n
reedine de jude, iar proporia organizaiilor nonprofit ale cror activitate se reduce
numai la o localitate este 54%. Acestea din urm se afl n oraele mici i mijlocii.

3. Gestiunea organizaiilor nonprofit
ntre anii 1989 i 2004 a avut loc o mrire relativ a fondurilor organizaiilor
nonprofit, dar trebuie s menionm faptul c nu toate dintre ele au profitat n aceeai
msur de posibilitiile ce s-au ivit pentru a obine noi surse de venituri. Se poate
constata, totui, c majoritatea lor au putut s-i mreasc fondurile n mod
considerabil, astfel 88% din aceste organizaii desfoar o activitate economic


440
dinamic, cu un echilibru stabil ntre veniturile i cheltuieliile lor. Dei veniturile lor
totale au depit 817 milliarde HUF, unele dintre aceste organizaii i-au desfurat
activitatea cu resurse destul de reduse, iar 7% dintre acestea nu au avut nici un fel de
circulaie monetar, nici venituri i nici cheltuieli.
Perioada ntre 2000 i 2004 a fost deosebit de important n activtatea
organizaiilor nonprofit deoarece n aceast perioad veniturile acestor organizaii au
cresscut cu 65% fa de anul 2000. n aceast perioad a avut loc o schimbare i n
repartizarea veniturilor i anume n timp ce n 1993, 28% din organizaiile nonprofit
s-au aflat n capital, dar 71% din totalul veniturilor sectorului nonprofit s-au
concentrat acolo, aceast proporie s-a modificat la 26% i respectiv 63% n anul
2000. Aceast tendin reflect ntrirea sectorului nonprofit din provincie.
Creterea subveniei de stat pe care aceste organizaii le-au putut obine a
fost cauzat de apariia fundaiilor publice i a asociaiilor de utilitate public. Aceste
noi forme s-au rspndit foarte repede n Ungaria i de la apariia lor pn acum
obin n mod continuu subvenii de amploare semnificativ.

Fig. 3
Creterea veniturilor sectorului nonprofit ntre 2000 i 2004

Forme de
organizaii
2000 2004 Creterea veniturilor
Suma veniturilor
milioane de HUF
(la pre curent)
Suma lor
milioane de
HUF

Proporia lor
2000 =
100,0%
Fundaie 133311,2 166 622,1 33310,9 25,0
Fundaie
public
54367,5 75147,1 20779,6 38,2
Asociaie 104716,6 201391,2 96674,6 92,3
Asociaii de
utilitate
public
125721,9 271818,3 146096,4 116,2
Alte tipuri de
organizaii
nonprofit
77390,8 102750,6 25359,8 32,8
Total 495508,0 817729,3 322221,3 65,0

Textul figurii de mai sus a fost tradus n limba romn de autorul lucrrii

n 2004, 7% din ventul organizaiilor nonprofit au provenit din diferite
proiecte. n totalitate 15 887 organizaii nonprofit (30%) s-au sprijinit pe astfel de
subvenii n valoare de 57 miliarde de HUF. Pe lng aceast form de
subvenionare, 34% din venitului acestor organizaii a provenit de la bugetul de stat.


441
De asemenea, aceste organizaii au obinut 9,9 miliarde HUF din proiecte din
strintate ceea ce constituie 17% din totalul resurselor obinute prin diferite
proiecte. Se poate constata i n prezent o disproporionalitate evident n ceea ce
privete distribuia sumelor provenite din proiecte pe localiti n sensul c trei
sferturi din acestea (44 miliarde de HUF) se concentreaz n capital precum i n
reedine de jude.

4. Angajaii i voluntarii sectorului nonprofit
n 2003 i 2004 sectorul nonprofit a a avut aproximativ 86501 angajai. n
aceast perioad 8633 organizaii din acest sector, adic 16.5% din ntregul sector a
angajat for de munc salariat. Mai cu seam asociaiile de utilitate public dispun
de numr nsemnat de salariai. Spre deobire de acestea, fundaiile au mult mai puini
angajai i se sprijin mai mult pe activitatea voluntariilor datorit faptului c aceti
voluntari sunt angajaii instituiilor de igien public, a colilor, a organelor locale cu
care sunt asociate acele fundaii n care ei lucreaz ca voluntari.
Activitatea voluntariilor apare mai ales n aciunile caritabile, n activiti cu scopuri
umanitare. Marea majoritate a voluntariilor (36%) i desfoar activitatea n cadrul
fundaiilor private, iar numrul lor n cadrul fundaiilor publice (2%) i n cadrul
asociaiilor de utilitate public (1%) este neglijabil.

Concluzii
Rolul sectorului nonprofit va crete i mai mult pentru c societatea se va
confrunta cu diferite pericole ce afecteaz mediul, sntatea public i de aceea acest
sector va trebui s indeplineasc foarte multe sarcini. Globalizarea este, de
asemenea, o mare provocare pentru sectorul nonprofit. n aceast privin
organizaiile nonprofit au un rol indipensabil n pstrarea tradiiilor culturale ale unei
comuniti, n protecia drepurilor omului i n ntrirea controlului societii asupra
poceselor care o influeneaz. Activitatea acestui sector se va spijini i n continuare
pe subvenii din bugetul de stat i este, de asemenea, interesul organelor locale s
spijine acest sector din punct de vedere financiar pentru c organizaiile nonprofit
rezolv diverse probleme pe plan local n procesul instructiv educativ, n sntatea
public i n furnizarea prestaiilor sociale.

Bibliografie
Barakonyi K., 2000, Stratgiai menedzsmen, Nemzeti Tanknyvkiad,
Budapest;
Borgula I., Borzn A., 2006, Vzlatok a szmvitel alapjai tantrgy
oktatshoz, Tessedik Smuel Fiskola Gazdasgi Fiskolai Kar, Bkscsaba;
Gyrffy G., 2007, A nonprofit szervezetek ismrvei s tevkenysg,
www.nonprofit.hu/files/1/9/0/190_Gyorffy.doc;
Ills I., 2002, Trsasgok pzgyei (Harmadik tdolgozott kiads), Saldo
Pnzgyi Tancsad s Informatikai Rt, Budapest;


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Nrai M., 2007, A nonprofit szektor Magyarorszgon: a hazai nonprofit
szervezetek jellemzi, szervezeti-mkdsi sajtossga, www.sze.hu/rt/rt02-5.rtf;
Sztan I., Vrs M., 2001, Szmviteli Alapismeretek, Saldo Pnzgyi
Tancsad s Informatikai Rt, Budapest;
Vogelauer W., 2002, Coaching a gyakorlatbn (Vezetk szakszer
tancsadsa s tmogatsa). KJK-KERSZV Jogi s zleti Kiad Kft, Budapest;
*** Nonprofit szervezetek Magyarorszgon. 2004. Kzponti Statisztikai
Hivatal, Budapest, 2006, http://www.ksh.hu


443
ROLUL INOVRII N MODIFICAREA ARHITECTURII
PRODUSELOR TURISTICE

Carmen Bbi
West University of Timioara, Faculty for Economics and Business Administration, 16
Pestalozzi Street, 300115 Timioara, tel/fax: 02456-592-500, cbabaita@yahoo.com

Abstract
By all means, the accomodation resorts give away sights, services and other
facilities to their clients, decoded as a better home experience. Lately, due to the income
drop, the issue of demand is not at large available, many hotels reducing their client services
and facilities, falling down on the domestic process curve. Regarding clients, they choose
more for tangible experiences or sight worth, not low prices and ordinary experiences, these
considered lately, an important issue to have in mind. The need for creativity in developing
new products and the approach to problems and semblance has been also discussed.
Creative tourism designs analyzed, foil traditional tourism patterns.
Keywords: tourism, creativity, innovation, touristic products, innovation strategies

1. Introducere
Logica convenional presupune c firmele, n general, s urmeze nevoile i
dorinele consumatorilor, ncercnd s i satisfac mai eficient dect competitorii i
i canalizeaz energia pentru a-i pstra grupurile existente de clieni. Cu referire la
inovare, companiilor li se amintete deseori importana vocii pieei, provocnd
consumatorii s identifice noi idei i implicndu-i n procesul de dezvoltare a
produsului.
Inovarea strategic neag aceste argumente. De exemplu Kim i Mauborgne
spun c logica convenional care se concentreaz pe pstrarea i satisfacerea
clienilor existeni duce la o stare de ezitare n a-i modifica starea actual, de fric
s nu i piard sau dezamgeasc clienii existeni. n mod similar, Sull avertizeaz
c, ntr-un mediu care se schimb rapid, relaiile pe termen lung se pot transforma n
dependen, limitnd flexibilitatea unei companii. n sfrit, Varadarajan i
Jayachandran subliniaz c nevoia de a menine o relaie cu clienii existeni poate
inhiba companiile s dezvolte noi produse i/sau piee (Wong, Pang, 2003).
Aceste argumente se bazeaz pe studii asupra unor practici noi de dezvoltare
a unor produse care arat c succesul apare n cazul interpretrilor proactive ale
pieelor, mai mult dect din urma indicatorilor unor consumatori cheie. Astfel
companiile inovatoare creeaz valoare proactiv, ele asigur consumatorilor noi
soluii i i ofer rspunsuri la ntrebri pe care nu i le-au pus. Ceea ce este
interesant, n literatur nu s-a pus problema dac procesul creativ al inovrii ar trebui
s nlocuiasc sau s completeze strategiile analitice convenionale de
dezvoltare.


444

1.1. Necesitatea creativitii i inovrii n ntreprinderile turistice
Turismul este una dintre ramurile economiilor care poate aduce foarte multe
beneficii rilor care sunt contiente de importana acestuia. Trebuie, de asemenea, s
se in cont c la ora actual oferta turistic se confrunt cu un consumator educat,
informat, foarte pretenios i atent la orice detaliu privind achiziionarea produselor
turistice i desfurarea serviciului turistic. Prestatorii de servicii, respectiv
managerii ntreprinderilor de turism, nu trebuie s ignore acest lucru i s ncerce s
adapteze oferta la cerere i s ofere produse turistice noi.
Toate companiile din industria ospitalitii trebuie s analizeze n
permanen tendinele de pe piaa turistic i s-i dezvolte un program
corespunztot de dezvoltare de noi produse. Constatm ns c, deoarece costurile
pe care le implic conceperea i implementarea unor noi produse nregistreaz
creteri , numeroase firme prefer s achiziioneze mrci existente, dect s creeze
unele noi.
Produsul turistic este un produs asamblat, complex n cadrul cruia sunt
incluse atat elemente de atracie (naturale, istorice etc) ct i cele destinate s le
valorifice pe acestea, i anume serviciile turistice. n cadrul aranjamentului turistic,
rolul primordial l au serviciile de profil care reprezint subproduse complementare
ale produsului turistic global (cazare, alimentaie, transport, agrement, tratament).
n cadrul pieei turistice, remarcm c frecvena de nlocuire a produselor
este mult mai redus i, ca urmare, ciclul de via al produsului turistic se extinde pe
un numr mai mare de ani. Aceast particularitate am putea sa o explicm prin
diversitatea mai restrns a produselor turistice , comparativ cu diversitatea
mrfurilor.
Pe de alt parte, constatm c ciclul de via al produselor turistice devine
din ce n ce mai scurt, astfel c aranjamentele turistice oferite la nceputul secolului
XX s-au mai perimat pe parcurs, fiind nlocuite sau modificate, ca urmare a
modificrilor survenite n cererea turistic. Trebuie s se in cont ns, c viaa
comercial a unui produs turistic difer de cea fizic, astfel c, de exemplu , un
produs de tip staiune i continua viaa fizic i dup ce a fost retras din circuitul
turistic. n plus, produsul turistic avnd un caracter modular, diferitele sale
componente au durate de via diferite. Astfel , patrimoniul turistic va nregistra cea
mai mare longevitate, suscitnd interesul turitilor timp de sute sau chiar mii de ani,
n schimb un produs turistic de tip eveniment poate s aib o durat de via de o zi.
n prezent, constatm c turitii sunt din ce n ce mai exigeni n ceea ce
privete calitatea aranjamentelor turistice. Ca urmare, imaginea /reputaia unei
caliti superioare a unui anumit produs turistic constituie un avantaj major pe pia,
deoarece turitii au percepia existenei unui risc ridicat legat de achiziionarea
voiajelor forfetare. n acest context trebuie s menionm i faptul c, n cazul
compromiterii unui produs turistic, refacerea imaginii acestuia necesit eforturi de
marketing deosebite pe durata mai multor ani, deoarece experienele neplcute
creeaz impresii puternice, care sunt dificil ce schimbat. Complementaritatea


445
serviciilor componente ale produsului turistic condiioneaz calitatea ofertei. Astfel,
n situaia n care un singur serviciu nu corespunde din punct de vedere calitativ
exigenelor consumatorilor, acest fapt are un impact negativ asupra modului de
percepere n ansamblu al aranjamentului turistic.

1.2. Dezvoltarea produciei i a consumului creativ
Odat cu crearea spaiilor i a produselor turistice creative apar i
consumatori creativi. Un rol deosebit revine i ofertantului de servicii turistice care
trebuie s-i adapteze spaiul de cazare la cerinele acestor consumatori creativi
precum i turoperatorilor care concep produsele turistice. Evident, decizia unui
manager cu privire la restrngerea gamei de produse i servicii va deveni operant
numai dac ntreprinderea turistic i-a asigurat n prealabil portofoliul de noi oferte
substitutive, de unde rezult i necesitatea acordrii importanei cuvenite procesului
de creativitate.
Zukin observa c, cultura a cerut i a obinut tot mai multe spaii n
economia urban n ultimii ani. n 1990 a avut loc o schimbare n folosirea spaiilor
culturale de la consum spre productivitate i creativitate (Wong, Pang, 2003).
Procesul produciei creative poate atrage ntreprinderi turistice i indivizi implicai n
sectorul cultural, genernd importante efecte n economiile locale i crescnd
valoarea estetic i creativitatea locurilor. Productivitatea creativ este atractiv
pentru c este asociat cu dinamismul i este orientat spre viitor ceea ce este foarte
important ntr-un climat nesigur i n schimbare. ntr-un asemenea climat ideile
precum dezvoltarea oraelor creative poate fi atractiv pentru strategi n cutarea
de noi idei.
Tot mai multe persoane se implic n afaceri proprii n domeniul creativ,
deoarece le face plcere s fie creativi i s ctige din hobby-ul lor. Pentru a-i
ctiga existena, pe o pia competitiv, multe dintre aceste persoane investesc n
turism pentru a obine venituri mari.
Civa autori au identificat rolul important pentru turiti ca i co-
productori ai propriilor experiene, ceea ce duce la desfiinarea granielor dintre
producie i consum. Prentice asociaz apropierea granielor, accentuarea dezvoltrii
personale i experienele trite cu un model de formare a stilului de via n turism.

2. Procesul de creativitate i inovare n turism
Termenul de creativitate se refer la abilitatea i fora intelectual a
salariailor de a gsi noi idei, iar inovaia, n mod uzual, se refer la aplicarea n
practica turistic a ideilor noi. ntr-o ntreprindere turistic, aceste idei se pot referi la
conceperea unor produse noi, la servicii noi sau la procedee noi de realizare a
prestaiilor. ntr-o ntreprindere turistic, procesul de creativitate nu se desfoar
linear; de regul, acesta se concretizeaz n patru etape succesive, si anume: cutarea
instinctiv, intuiia, contientizarea i definirea logic o noilor idei. n faza cutrii
instinctive, procesul de cutare a noilor idei se plaseaz nc n sfera
subcontientului, fr a avea conturul unui scop definit.


446
A doua faz, intuiia, constituie punctul de legtur ntre contient i
subcontient, n aceast faz se contureaz interferenele diverselor fore ale
mediului i sunt sesizate conexiunile ce determin aceste interferene. Intuiia, cu
timpul, se va transforma ntr-o idee novatoare, dac este aplicabil profilului de
activitate al ntreprinderii turistice.
Contientizarea este cea de a treia faz a procesului de creaie, care
urmrete trierea ideilor, eliminarea celor ce nu-i gsesc aplicabilitate n
ntreprinderea turistic i reinerea, n scopul de a fi analizate, a acelor idei care se
dovedesc utile pentru conceperea unui nou produs turistic, a unui serviciu nou sau a
unui procedeu mai eficient de prestare a serviciilor.
Definirea logic a noilor idei urmrete, n final, transformarea lor n
procese operaionale, asociate cu analiza aspectelor economice necesare
implementrii lor (posibilitile i costurile de implementare, estimarea avantajelor
etc.).
Stimularea creativitii salariailor este un factor important n
conducerea unei ntreprinderi turistice.
Gndirea creativ i imaginaia sunt elemente importante ale activitilor
turistice i absena creativitii va provoca, fr ndoial, nu numai o stagnare n
dezvoltare, dar cu timpul poate pricinui chiar un dezastru economic pentru o
ntreprindere turistic. n economia de pia, meninerea competitivitii cere o
continu creativitate i inovativitate pentru dezvoltarea unor noi produse i servicii,
mai sofisticate, mai rafinate, mai individualizat nuanate.
Activitile inovative nu se desfoar sub forma unor campanii i nici un
manager nu dispune de un suport consistent pentru a putea planifica termene certe de
concepere a unei inovaii, dup cum nu poate prevedea sau atepta nici recuperarea
imediat a eforturilor investiionale de energie, de bani i timp pentru
experimentarea i lansarea n circuitul turistic a noilor produse i servicii.
Creativitatea impune managerilor ntreprinderilor turistice s:
reevalueze periodic dimensiunile segmentelor de pia pe care s-au poziionat;
s analizeze cu mult precauie produsele i serviciile, pentru a elimina din
ofertele lor acele produse, servicii sau procedee a cror profitabilitate se
diminueaz n ritmuri alerte. In cadrul acestor preocupri, se cere s fie analizat
cu prioritate situaia produselor turistice perimate, pentru ca ele s nu acioneze
n detrimentul ntreprinderii turistice.
Evident, decizia unui manager cu privire la restrngerea gamei de produse i
servicii va deveni operant numai dac ntreprinderea turistic i-a asigurat n
prealabil portofoliul de noi oferte substitutive, de unde rezult i necesitatea
acordrii importanei cuvenite procesului de creativitate.

2.1. Tehnici de stimulare a creativitii n unitile de turism
Unele tehnici de stimulare a creativitii se bazeaz pe interaciunea de grup,
iar altele pe stimularea iniiativelor unor persoane individuale din cadrul
ntreprinderii turistice. Printre aceste tehnici, cele mai cunoscute, dar nc puin


447
aplicate n industria turistic din ara noastr, sunt "brainstormingul i
"sinectica". Brainstorming tradus ca asaltul creierilor sau asaltul de idei este o
tehnic larg rspndit pe plan mondial pentru stimularea gndirii creative i a fost
iniiat de Alex F. Osborn, denumit "printele brainstormingului" (Osborn A.F.,
1963).
n ceea ce privete sinectica, aceast tehnic a fost definit la origine ca
tehnica Gordon (dup creatorul ei William J.J. Gordon), dar cu timpul a suferit
unele modificri i, n prezent, este mai bine cunoscut sub numele de sinectica. n
acest caz, la analizarea unei situaii particularizate ce necesit gsirea unei idei noi,
membrii grupului, participani la dezbateri, sunt selectai cu grij, dup criteriul
apartenenei lor la diversele colective de munc i, respectiv, dup experiena lor de
munc n colectivele interesate n soluionarea problemelor ivite.

2.2. Ciclul de via i inovare al produsului turistic
n lucrarea Marketingul turismului , Oscar Snak abordeaz ciclul de via
al produsului turistic ca pe o rezultant dinamic a corelaiei dintre cerere i ofert,
cu o serie de oscilaii ale cror intensitate i volum sunt determinate de sezonalitatea
activitii turistice n cursul unui an calendaristic. Ca urmare, durata viabilitii unui
produs turistic este determinat de suma ciclurilor de sezonalitate nglobate n
evoluia sa de la lansarea pe pia pn la declinul su.
Fazele evolutive clasice ale ciclului de via le regsim i n cazul produsului
turistic , avnd aceleai caracteristici generale analizate n teoria de maketing.
Trebuie s remarcm ns faptul c, n turism , etapele de lansare i de declin se
suprapun de regul cu perioadele de extrasezon , iar cele de cretere i de maturitate
se regsesc n sezon, aceast evoluie specific repetndu-se n fiecare an
calendaristic pn n momentul dispariiei produsului turistic de pe pia. Toate
companiile din industria ospitalitii trebuie s analizeze n permanen tendinele de
pe piaa turistic i s-i dezvolte un program corespunztor de dezvoltare de noi
produse. Constatm ns c, deoarece costurile pe care le implic conceperea i
implementarea unor noi produse nregistreaz creteri, numeroase firme prefer s
achiziioneze mrci existente, care s creeze unele noi.
Ciclul de inovare al produsului turistic debuteaz printr-o etap de generare
de idei care pot avea diferite surse. Astfel sursele interne furnizeaz mai mult de
55% din ideile de produse noi. Considerm, n acest sens , c o atenie deosebit
trebuie acordat opiniilor personalului aflat n contact direct cu turitii (agenii de
turism, recepionerii), deoarece acesta cunoate cel mai bine preferinele
consumatorilor.
Analiza observaiilor, sugestiilor i reclamaiilor consumatorilor conduce la
obinerea a aproximativ 28% din ideile de produse noi. De altfel, constatm c pe
piaa turistic exist tendina ca produsele turistice s fie concepute chiar de turiti,
ageniile de turism avnd rolul de a rezerva serviciile turistice comandate de
consumatori. Circa 27% din ideile de produse noi provin dup cum apreciaz surse


448
autorizate din analiza produselor concurenilor, astfel c industria turistic se
remarc prin uurina cu care informaiile circul ntre competitori. Copierea ideilor
concurenei trebuie s conduc la produse care ofer cel puin acelai nivel calitativ.
Alte surse valoroase n procesul de inovare turistic sunt reprezentate de
distribuitori, furnizori, consultai , agenii de publicitate, firme de cercetri de
marketing.
Urmtoarele etape ale ciclului de inovare n turism sunt:
Investigarea i selectarea surselor de idei privind produsul nou;
Proiectarea i concretizarea concepiei privind noul produs turistic;
Testarea conceptului noului produs n cadrul unui segment int de clieni;
Testarea de marketing a produsului i definitivarea acestuia;
Comercializarea noului produs turistic.

3. Inovarea strategic un nou pas n realizarea de produse noi
Pe msur ce era informaiei depete era industrial, companiile i
concentreaz forele pentru mbuntirea eficienei i pentru a-i depi concurena.
Ca i consecin, majoritatea activitilor dintr-o breasl sunt dominate de gsirea
unor noi metode de competiie i eficientizare a managementului. mbuntirea
eficienei folosind strategii similare, duce la o competiie ritmat pe msur ce
companiile ncearc s se depeasc una pe cealalt, ajungnd s concureze singure
pe baza mbuntirii costurilor, a calitii sau a ambelor. Totui dup mai multe
reduceri a costurilor i/sau mbuntiri ale calitii, chiar i celor mai buni manageri
le va fi greu s mbunteasc mai departe performanele, bazndu-se numai pe
mbuntirea eficienei i calitii. Devine astfel necesar fundamentarea unor noi
idei de afaceri i a unor noi strategii.
Inovarea strategic este termenul folosit de literatura de specialitate pentru a
exprima combinaia dintre inovare i strategie(S. Wong, L. Pang, 2003). Bazndu-se
pe definiiile date de Hamel, Kim i Mauborgue, literatura de specialitate reuete s
defineasc inovarea strategic astfel: Inovarea strategic reprezint reutilizarea unor
modele fundamentale de afaceri i remodelarea pieelor existente (prin nclcarea
regulilor i schimbnd natura competiiei, pentru a obine valori mbuntite pentru
consumator i dezvoltri masive pentru companii.
Dup cum se poate observa definiia de mai sus conine trei elemente cheie:
Primul element este fundamentarea unei noi concepii asupra modelelor de
afaceri. Srategii inovatori trebuie s-i pun cele mai clasice ntrebri cu privire
la modelul lor: Ce fel de afacere avem?, Cine sunt consumatorii?, Cum
obinem profit?. Punerea acestor ntrebri fundamentale foreaz managerii s fie
ateni la regulile nescrise i la presupunerile care subliniaz modul tradiional n
care sunt conduse afacerile n industria respectiv. Strategii inovatori nu iau nimic
gratis i se protejeaz mpotriva modelelor mentale stabilite i a regulilor tacite ale
industriei; ei ignor ce este compania lor i se concentreaz pe ce ar putea fi.


449
Al doilea element cheie este remodelarea pieelor existente. Odat ce strategii
inovatori devin contieni de regulile tacite i presupunerile care stau la baza unei
afaceri, ncalc intenionat aceste reguli i remodeleaz pieele existente
modificnd natura competiiei. Strategii inovatori nu se concentreaz numai
asupra rivalilor de pe aceeai pia sau asupra poziiei lor concureniale dintr-un
grup strategic, n schimb , ei acioneaz i pe pieele substituente i n grupurile
strategice substituente. Astfel, n timp ce strategiile logice convenionale se
concentreaz pentru obinerea unei cote de pia pe pieele existente, strategii
inovatori creeaz noi piee. n timp ce logica convenional se concentreaz pe
depirea concurenei, strategia inovatoare caut crearea unei valori superioare
care s fac concurena irelevant. Astfel, strategiile inovatoare nu ncearc s se
adapteze trendurilor externe care apar pe piaa lor, dar particip activ n
modelarea pieelor i a trendurilor externe peste timp.
Al treilea element cheie este mbuntirea valorii oferite consumatorilor.
Inovarea strategic nu nseamn impunerea unor granie sau creterea
mbuntirilor, ci obinerea unor evoluii cantitative de valoare. Aceast
accentuare a valorii plaseaz consumatorul, nu competiia, n centrul gndirii
strategice. Avnd n vedere concentrarea convenional pe pstrarea i
satisfacerea clienilor existeni, apare ezitarea provocrii unui statut meritat de
team s nu i piard sau dezamgeasc clienii. Strategii inovatori urmresc
ndeaproape non-consumatorii deoarece deseori acetia le ofer informaii cu
privire la trenduri i schimbri. Ca rezultat inovatorii pot identifica noi produse i
servicii nainte s se gndeasc clienii la ele.

4. Concluzii
Inovarea este un proces de explorare creativ, este o cretere vizionar i un
proces sintetic care adopt o orientare spre viitor, sintetizeaz opiuni
neconvenionale i trece intenionat dincolo de graniele existente ale afacerilor.
Ca i rezultat, pot fi inventate spaii creative incontestabile iar oportunitile de
dezvoltare pot fi ignorate de procesele convenionale i urmrite ulterior. Elemente
cheie care au fost identificate i care mpreun realizeaz adoptarea strategiilor
inovatoare ar fi: cultura, procesele, oamenii i resursele.

4.1. Cultura
n ceea ce privete cultura, firmele de turism trebuie s fie foarte atente la:
percepia mediul lor de afaceri;
presupunerile privind competiia, consumatorii, furnizorii i tehnologia fiind
deosebit de necesar ca acestea s-i fundamenteze ntrebri cu privire la
desfurarea afacerii: De ce? i Ce se ntmpl dac?;
s dezvolte o atitudine nclinat spre descoperire;
s i ncurajeze pe manageri s vad noi perspective;
s-i dezvolte o cultur care lanseaz noi provocri.


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4.2. Procesele
Procesele de concepere a produselor turistice noi, inovative, trebuie s fie
procese de explorare creativ care adopt o orientare spre viitor, sintetizeaz
opiuni neconvenionale i trece intenionat dincolo de graniele existente ale
afacerilor. Este cazul produselor turistice culturale.
Acest lucru n turism trebuie s se realizeze prin inventarea de spaii creative
incontestabile, care s conduc la obinerea de produse care pot nsemna altceva de
la un consumator la altul, pot satisface n proporii diferite nevoile de consum i
chiar nevoi diferite, cu o structur particular de la individ la individ. n acest caz
produsul i adaug la nsuirile sale obiective i o valoare simbolic (Florescu, C.,
2000).
Astzi, produsul de baz scade n importan el fiind decalat de serviciile
auxiliare, cele care ntregesc produsul turistic total. Produsul turistic se definete ca
fiind un ansamblu de bunuri materiale i servicii capabil s satisfac nevoile de
turism ale unei persoane ntre momentul plecrii i momentul sosirii n locul de
plecare. Fiecare nou produs reprezint o facilitate oferit spre consum, dar, n acelai
timp, o dificultate impus productorului(Gherasim T., Gherasim D., 2002).
Firmele care plnuiesc s introduc un produs turistic nou trebuie s decid
momentul intrrii pe pia. A fi primul pe pia poate aduce ctiguri nsemnate, dar
este riscant i costisitor. A intra mai trziu are sens doar dac firma poate veni cu
tehnologie superioar, calitate mai bun sau o marc puternic.
Accelerarea procesului de inovare este esenial, n aceast er n care
produsele au cicluri de via tot mai scurte. Firmele care reuesc s ajung
primele la soluii practice se vor bucura de avantajele celui care face primul pas pe
pia. Ctig cine ajunge mai devreme, nu mai trziu. Conducerea managerial ar
trebui s stabileasc limitele strategice pentru a crea coeren i consisten.

4.3. Oamenii
Selecia oamenilor reprezint cel mai important factor pentru crearea unor
strategii inovatoare de succes. n general, n literatur se face diferen ntre oamenii
din interiorul companiei (manageri i ali angajai) i cei din afara companiei (clieni,
parteneri i lideri de opinie).
n procesul creativ i de inovare este deosebit de important s se implice
ntreg personalul, indiferent de vrst i nivel de pregtire, al firmei de turism. De
regul perspectivele diferite ale tinerilor, ale celor noi venii sau a celor aflai pe
nivelul de execuie, pot s aduc o oarecare influen strategiilor creative. Tinerii,
dei privesc mult mai uor n viitor, sunt n general exclui din procesul alegerii
strategiilor iar cei de la periferia organizaiei sunt de cele mai multe ori lsai pe
dinafar n discuiile despre viitor, chiar dac ei sunt de obicei creativi i sunt expui
la idei de dezvoltare care nu sunt conforme cu obinuinele companiilor.
Realizarea unui dialog cu mediul extern al organizaiei, pe tema strategiilor,
ar putea mbuntii substanial ansele de a gsi noi perspective strategice.
ntradevr inovarea strategic presupune realizarea unei perspective din afar spre


451
interior , pentru a putea integra perspectivele externe credibile ntr-un proces de
stretegie creativ putndu-se realiza presupuneri ndrznee cu privire la viitor ,
diminundu-se considerabil necunoscutele. Aceste perspective din afar spre interior
pot fi realizate de parteneri (furnizori sau distribuitori), lideri de opinie sau
consultani, toi acetia putnd avea un rol important n direcionarea strategiei.

4.4. Resursele
O firm de turism trebuie s se foloseasc de resursele sala existente, de
valorile i posibilitile sale. Cnd aceste resurse sunt rare, valoroase, neimitabile i
caracterizate prin absena unor substitueni echivaleni, se pot realiza performane
superioare.Companiile analizeaz oportunitile de afaceri din perspectiva valorilor
existente i a capabilitilor. Astfel se pune urmtoarea ntrebare: Cum putem s
folosim ct mai bine ceea ce avem?. elul principal este mbinarea sistemelor i
capacitilor interne cu oportunitile externe. Strategii inovatori ncalc regulile de
combinare a resurselor interne cu oportunitile externe i se ntreab Ce am face
dac am lua-o de la nceput. Astfel, inovatorii sunt dispui s se uite dincolo de
limitele actuale, s creeze o imagine ideal a viitorului, apoi se apropie de prezent
ncercnd s determine de ce este nevoie pentru a ajunge n starea dorit din viitor.
Inovatorii strategi pot s ncalce modelul mbinrii resurselor interne cu
oportunitile externe, deoarece ei creeaz o puternic relaie cu o reea de parteneri
care le furnizeaz valori complementare, capaciti, porduse i servicii.
O companie cu o strategie inovatoare este practic un mecanism cu prghii
care atribuie valoare i capaciti i apreciaz oportunitile de afaceri indiferent de
momentul n care acestea apar. Privind dincolo de constrngerile actuale, nu numai
c aceste companii i formeaz o mai bun intuiie cu privire la valoarea pentru
consumator, dar se pot folosi de aceast intuiie pentru a aciona n favoarea
consumatorilor.

Bibliografie
Amabile, T. M., 1987, The Motivation to Be Creative. Frontiers of Creativity
Research: Beyond the Basics. NY: Buffalo, pp. 223253;
Amabile, T. M., 1988, A Model of Creativity and Innovation in
Organizations, Research in Organizational Behavior, 10, pp. 123167;
Amabile, T. M., 1996, Creativity in Context: Update to the Social
Psychology of Creativity, USA: Westview, Press Inc.;
Diaconu M., Managemnet-Marketing n Turism, Ed. Independena
Economic, Brila;
Florescu, C., 2000, Marketing, Ed. Independena Economic, Bucureti;
Gherasim T., Gherasim D., 2002, Marketing turistic, Ed. Economic,
Bucureti;
McSorley, D., 2002, A Different Kind of Gateway: Disney Institute. Sallys
Place (available at: http://sallys-place.com disney.htm) (2002/11/25);


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Nabi, K. S., 1979, Personality and Self: The Creativity Discussion, Indian
Psychological Review, 18, 58;
Osborn A.F., 1963, Applied Imagination , Ed. Charles Scriber's Sons, New
York, ediia a treia revizuit;
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online.com);
S. Wong, L. Pang, 2003, Motivators to Creativity in the Hotel Industry
Perspectives of Managers and Supervisors , Tourism Management 24, pp. 551559;
Y. Stamboulis, P. Skayannis, 2003, Innovation Strategies and Technology for
Experience-Based Tourism, Tourism Management 24, pp. 3543;
www.sciencedirect.com
www.hotel-online.com, 1st/Mar05


453
FUZIUNEA SOCIETILOR COMERCIALE. O
ABORDAREA JURIDIC I CONTABIL.

Imbrescu Carmen-Mihaela
Universitatea de Vest Timioara

Abstract
This paper tries to present the concept and the juridical framework of the
operations involved in the merger processes, the main source of the reglementation (the
Third Directive of the Council of European Community) and its reflection in literature and
practical cases of some countries. Also, this paper tries to reflect the characteristics of the
process of harmonization of Romanian laws to the European ones and to present the main
steps of a merger process, its effects and some consideration about accounting of merger by
acquisition.
Keywords: merger by acquisition, universal transmition of patrimony , merger
process, merger by the formation of a new company

1. CONCEPTUL I CADRUL JURIDIC AL OPERAIILOR DE FUZUNE.
Unul din domeniile principale n care reglementrile Uniunii Europene
au fost elaborate n vederea coordonrii legislaiilor naionale, este acela al
societilor comerciale prin proclamarea liberei concurene. Tratatul de la Roma
(art. 81 i 82), consolidat prin Tratatul de la Amsterdam i alte reglementri i
directive, se constituie ntr-un cadru legal destinat armonizrii legislaiei
societilor comerciale cu reglementrile C.E.E. n acest sens Directiva a III-a a
Consiliului Comunitii Europene nr. 78/855 din 1978 reglementeaz fuziunea
ntre dou societi aparinnd aceluiai stat membru, aplicabil societilor pe
aciuni. Fiind o modalitate de restructurare a societilor comerciale, alturi de
divizare, fuziunea este o operaie complex, care implic anumite riscuri att
pentru acionari, ct i pentru teri. De acea Directiva pune accentul pe
transpunerea dispoziiilor ei n legislaiile naionale care nu dispuneau de o
reglementare privind fuziunea pn n acel moment.
Potrivit prevederilor Directive a III a CEE, fuziunea se poate realiza n
dou modaliti:
- fuziunea prin absorie, (merger by acquisition) reprezint operaia
prin care una sau mai multe societi transfer ctre o alta, ca urmare a dizolvrii
lor fr lichidare, ntregul patrimoniu ce le aparine n schimbul atribuirii ctre
acionarii societii (societilor) absorbite de aciuni ale societii absorbante i
eventual a unei sulte n bani care s nu depeasc 10% din valoarea aciunilor
atribuite sau n lipsa unei valori nominale, a valorii lor contabile;


454
- fuziunea prin contopire (merger by the formation of a new company)
const n operaia prin care mai multe societi transfer unei societi pe care o
constituie, ca urmare a dizolvrii lor fr lichidare, ntregul patrimoniu ce le
aparine n schimbul atribuirii ctre proprii acionari de aciuni ale noii societi
i eventual a unei sulte de bani.
Directiva a III-a, a CEE, reprezint standardul normativ european n
materie de fuziune avut n vedere la armonizarea legislaiei romneti cu cea
comunitar, prevzut n Acordul de asociere ntre Romnia pe de o parte i CEE
i statele membre ale acesteia pe de alt parte, semnat la Bruxelles n 1993.
Consiliul Comunitii Europene a mai adoptat Directiva din 1990
aplicabil operaiilor de fuziune i divizare ntre societile din dou sau mai
multe state membre, care reglementeaz aspectele fiscale.
Directiva a III a, a fost transpus n legea francez a societilor comerciale n
1988 i n codul civil italian n 1991. Aportul parial de active, dei prezint
efectele unei divizri, este asimilat fuziunii.
n literatura economic i practica unor ri este asimilat termenului de
fuziune i achiziionarea unei firme. Literatura francez definete fuziunea ca
operaia prin care dou societi se reunesc pentru a forma una singur, fie prin
crearea unei societi noi din mai multe societii existente, fie prin absorbia
unei societi de ctre alta. Dicionarul german romn definete fuziunea
(fusion) ca o contopire a unor ntreprinderi anterior independente din punct de
vedere juridic i economic. Aceasta se poate realiza prin preluarea patrimoniului
(vermogen) i datoriilor unei ntreprinderi de ctre cealalt, fie prin nfiinarea unei
ntreprinderi cu totul noi n care se unesc patrimoniile i obligaiile ntreprinderilor
care fuzioneaz.
Spre deosebire de Directiva a III-a a CEE, de literatura german i
francez, dicionarul de contabilitate englez romn concepe fuziunea doar ca o
unire a dou sau mai multe companii pentru a forma una singur.
n Romnia, pn la modificarea n anul 1997 a Legii 31/1990 privind
societile comerciale, fuziunea era reglementat sumar, fiind pstrate n general
dispoziiile vechiului cod comercial. Astfel, Decretul nr. 31/1954 care constituie
reglementarea de drept comun a persoanelor juridice, prezint fuziunea ca fiind
operaia prin care dou sau mai multe persoane juridice se reunesc pentru a
forma una singur, fiind prezentat ca mod de ncetare a personalitii juridice,
alturi de divizare i dizolvare.Acesta se refer la ntreprinderile de stat ntruct
Decretul 32/1954 pentru punerea n aplicare a Decretului 31/1954, meniona
societile comerciale rmn supuse legilor comerciale i celorlalte dispoziii ce
le privesc.
Armonizarea legislaiei cu cea european se realizeaz prin Legea nr.
31/1990, privind societile comerciale, cu modificrile ulterioare, Legea
concurenei nr.21/1996 i Regulamentul privind autorizarea concentrrilor
economice, OMFP nr. 1376/17 septembrie 2004 pentru aprobarea normelor
metodologice privind fuziunea, divizarea, dizvoltarea i lichidarea societilor


455
comerciale, precum i retragerea sau excluderea unor asociaii din cadrul
societilor comerciale i tratamentul fiscal al acestora.
Legislaia romneasc precizeaz coninutul i modalitile de realizare a
fuziunii.Astfel, fuziunea este operaiunea prin care:
a) una sau mai multe societi sunt dizolvate fr a intra n lichidare i
transfer totalitatea patrimoniului lor unei alte societi n schimbul repartizrii ctre
acionarii societii sau societilor absorbite la societatea absorbant i eventual al
unei pli n numerar de maximum 10 % din valoarea nominal a aciunilor astfel
repartizate , sau
b) mai multe societi sunt dizolvate fr a intra n lichidare i transfer
totalitatea patrimoniului lor unei societi pe care o constituie , n schimbul
repartizrii ctre acionarii lor de aciuni la societatea nou constituit i eventual, al
unei pli n numerar de maxim 10 % din valoarea nominal a acinilor astfel
repartizate.
Rezult c fuziunea are loc prin absorbie, prin contopire sau de facto:
- fuziunea prin contopire presupune contopirea a dou sau mai multe
societi comerciale pentru a alctui o societate nou;
- fuziunea prin absorbie const n absorbirea uneia sau mai multor
societi comerciale de ctre o alt societate comercial;
- fuziunea de facto este combinarea activitilor a doi sau mai muli
ageni economici independeni care, dei i pstreaz personalitatea juridic n
absena unui act juridic legal, creeaz un grup care se manifest concurenial, ca o
singur entitate economic. Premisele realizrii unei fuziuni de facto pot fi:
- existena unei conduceri unice, permanente, a entitii economice;
- compensarea intern a profiturilor i pierderilor ntre entiti din cadrul grupului;
- rspunderea comun fa de teri;
- deinerea ncruciat de aciuni de ctre agenii economici din cadrul grupului.
c) fuziunea se poate face i ntre societi comerciale de forme diferite (o societate
pe aciuni i un SRL) nu i ntre o societate comercial i una civil, ntruct n
dreptul romn societatea civil nu este persoan juridic, iar fuziunea intervine
numai ntre persoane juridice, spre deosebire de dreptul francez unde este
posibil;
d) societile n lichidare pot fuziona numai dac nu a nceput repartiia ntre
asociai a prilor ce li se cuvin din lichidare, deoarece nu mai este posibil o
transmitere universal a patrimoniului.
Dup unii autori operaiunile de fuziune sunt incluse n categoria mai larg
a alianelor strategice de concentrare de capitaluri. Apreciem, ca i ali autori, c
operaiile de fuziune sunt definite de aspectele juridice i economice ce le
difereniaz de alianele srategice, i anume:
- fuziunea conduce la crearea unei noi societi cu personalitate juridic
distinct sau dup caz, la dizolvarea unei societi prin transferul patrimoniului
su unei alte societi avnd personalitate juridic proprie. Alianele strategice de


456
concentrare de capitaluri nu conduc la apariia unei noi societi sau la dispariia
uneia dintre societile participante, acestea meninndu-i personalitatea juridic.
- fuziunea presupune reunirea ntregului patrimoniu al societilor
participante, pe cnd celelalte forme presupun transferul parial de capitaluri, fie
sub forma lichiditilor la societi din cadrul grupului (participaii i creane
legate de participanii) fie sub forma unor active corporale sau necorporale la
societi aflate n diverse forme de asociere .
Apreciem fuziunea ca procedeu de restructurare i concentrare a societilor
comerciale prin care dou sau mai multe societi comerciale se reunesc pentru a
forma o singur societate, avnd ca finalitate fie majorarea capitalului unei
societi prin absorbia altei societi, fie naterea unei noi societi prin
contopirea a dou sau mai multe societi pe calea transmiterii universale a
patrimoniului societii sau societilor ce i nceteaz activitatea. Concluzia este
c fuziunea n funcie de modul de realizare, poate fi prin absorbirea unei
societi care i nceteaz activitatea de ctre o alt societate, prezentnd de
regul avantajul continurii activitii i al meninerii clientelei prin societatea
absorbant , sau prin contopirea a dou sau mai multe societi pentru a
alctui o societate nou, ultima fiind mai rar ntlnit n practic.
Noiunea de restructurare prin fuziune nu trebuie s fie confundat
cu aceea de transformare a societilor comerciale. Aceasta presupune
schimbarea formei juridice a societii n alt form, SA n SRL sau invers,
pstrndu-i personalitatea juridic intact. ntruct restructurarea sau
reorganizarea prin fuziune este o operaie eterogen, ce implic mai multe
societi, dintre care unele dispar iar altele rmn n fiin sau iau fiin, iar pe
de alt parte regulile aplicabile lor sunt o combinaie a regulilor aplicabile
dizolvrii, transmiterii patrimoniului, modificrii actului constitutiv, majorrii,
capitalului social etc., reglementarea legal a fuziunii este distinct de aceea a
transformrii societilor.
Ne raliem prerilor dup care o fuziune se caracterizeaz prin
urmtoarele:
- are loc numai ntre societi comerciale nu i ntre ntreprinderi individuale sau
asociaii familiale;
- presupune implicarea a cel puin dou societi, numrul acestora fiind nelimitat;
- poate avea loc ntre societi comerciale ce au o form juridic diferit;
- presupune reducerea numrului de societi comerciale prin dispariia unora
(dizolvare) fr s se procedeze la lichidarea lor;
- presupune transmiterea universal a patrimoniului societii absorbite de ctre
societatea absorbant, sau de ctre noua societate care ia fiin prin fuziune;
- acordarea de drepturi asociailor societii absorbite, care primesc aciuni de la
societatea absorbant sau de la societatea nou nfiinat.


457
Nu sunt considerate operaiuni de fuziune:
- achiziionarea de ctre o societate a unei pri din aciunile altei ntreprinderi,
ntruct nu are loc transmiterea universal a patrimoniului i nu se reduce numrul
ntreprinderilor;
- aportul parial de active, deoarece nu reprezint o transmitere universal a
patrimoniului i nici dispariia uneia;
- crearea unei noi ntreprinderi pentru a absorbi una existent, aflat n dificultate,
deoarece nu are loc micorarea numrului de ntreprinderi, aceeai societate
continundu-i activitatea ntr-un cadru juridic nou.
Fuziunea reprezint una din modalitile juridice care permite regruparea
ntreprinderilor, expansiunea lor, dimensionarea mai mare a acestora ceea ce le
asigur o putere economic lrgit, condiie pentru o mai bun folosire a
resurselor, sporirea rentabilitii activitii i chiar o salvare a societilor aflate n
dificultate.
Ca urmare, pe plan juridic, fuziunea este o operaie complex de
reorganizare eterogen, o combinaie a regulilor aplicabile dizolvrii, transmiterii
patrimoniului, modificrii actului constitutiv majorrii de capital social, iar pe plan
economic, o tehnic de concentrare a societilor n vederea creterii eficienei i a
capacitii concureniale.
A fuziona, arat Erik de la Villeguerin, nu nseamn a nsuma mijloacele
existente n funciune separat i concurenial n fiecare ntreprindere, ci a combina
i a coordona aceste mijloace de aciune cu scopul de a dobndi noi capaciti de
concepie, producie, finanare i comercializare.

2. Efectele fuziunii.
Fuziunea i produce efectele, de la data cnd aceasta are loc. Directiva a
III-a a CEE las la latitudinea reglementrilor naionale de a stabili data de la care
fuziunea i produce efectele, moment ce poate diferi n funcie de modul n care
este privit operaiunea: a) din perspectiva societilor participante, a asociailor
acestora; b) din perspectiva terilor. Astfel, pentru teri, producerea efectelor
fuziunii nu poate fi anterioar ndeplinirii formalitilor de publicitate, iar pentru
societile participante, fuziunea opereaz din momentul aprobrii n ultima
adunare general. Inexistena unei dispoziii care s proclame un moment unic este
criticat, ntruct directiva nu reuete s promoveze o soluie unitar care s se
impun asupra diversitii dispoziiilor naionale.
Reglementrile romneti consacr regula opozabilitii fa de teri,
indiferent de momentul cnd a intervenit hotrrea adunrii generale, fcnd
deosebire ntre efectele fuziunii prin absorbie i a fuziunii prin formarea unei noi
societi:
- n primul caz, fuziunea este asimilat cu majorarea capitalului social al
societii absorbante, efectele ei producndu-se de la data nscrierii meniunii
respective n registrul comerului;


458
- n cazul constituirii unea sau mai multor societi noi , efectele fuziunii se
produc numai dup ce societatea nou nfiinat sau a ultimei dintre ele, este
nmatriculat la registrul comerului.
nainte de datele menionate mai sus, fiecare dintre societile implicate
i pstreaz personalitatea juridic i deci rspund pentru datoriile pe care le au.
Fuziunea, n general, poate fi abordat i produce efecte, sub urmtoarele
aspecte: economic, juridic, fiscal i financiar-contabil.
A. Sub aspect economic fuziunea are ca efect transmiterea
patrimoniului uneia sau mai multor societi ctre o societate existent sau care se
constituie. Fuziunea implic urmtoarele efecte din punct de vedere juridic:
a) Dizolvarea fr lichidare a societilor care i nceteaz existena. n
cazul fuziunii, are loc dispariia societii absorbite, sau a tuturor societilor
implicate n cazul contopirii fr ca dizolvarea lor s fie urmat de lichidare.
Fuziunea i divizarea determin dispariia total a societii sau societilor
aportatoare, aceasta fiind o condiie absolut de validitate a operaiunii;
b) Transmiterea universal a patrimoniului ctre societatea, sau
societile beneficiare, de ctre societatea sau societile a cror existen este
dizolvat fr lichidare, n starea n care se afl la data efectiv a transmiterii
elementelor de activ i de pasiv i a nregistrrii la oficiul registrului comerului.
Societatea beneficiar pstrndu-i personalitatea juridic, dobndete
ntregul patrimoniu, adic totalitatea drepturilor i a obligaiilor care au aparinut
societii ce i nceteaz activitatea, n starea n care se gsete la data fuziunii,
adic n momentul n care aceasta devine opozabil fa de teri. n acest sens,
legislaia romneasc precizeaz c transferul, att n raporturile dintre societatea
absorbit i societatea absorbant / societile beneficiare , ct i n raporturile cu
terii , ctre societatea absorbant sau fiecare dintre societile beneficiare a tuturor
activelor i pasivelor societii absorbite.
Aa cum s-a menionat, societatea beneficiar va dobndi proprietatea
asupra tuturor bunurilor societilor care i-au ncetat existena. Se pune problema:
ce reguli se vor aplica n cazul transmiterii fondului de comer i a bunurilor
imobile aferente?
Apreciem c, nefiind o vnzare propriu-zis a fondului de comer,
transmiterea acestuia poate fi privit ca un aport la societatea absorbant sau
nou, aplicndu-se regulile majorrii de capital sau a constituirii societii.
De asemenea, ca urmare a fuziunii, debitorii i creditorii societii care i
nceteaz existena, devin debitori i creditori ai societii beneficiare.
c) Dobndirea de aciuni / pri sociale ale societii absorbante sau ale
societii nou create, de ctre asociaii societii sau societilor care i
nceteaz existena.
n schimbul patrimoniului primit, asociaii societii sau societilor care i
nceteaz existena, devin asociai ai societii sau societilor beneficiare. n
anumite situaii cnd ntre titlurile vechi i cele noi exist o diferen valoric, pentru
satisfacerea integral a drepturilor lor, asociaii societii sau societilor care dispar


459
au dreptul la o sum de bani (sult) din partea societii (societilor) beneficiare,
care nu poate depi 10% din valoarea nominal a aciunilor sau prilor sociale
atribuite.
Acest efect rezid din principiul continuitii, ce presupune continuitatea
calitilor de asociai avute anterior i n cadrul societii beneficiare.
n cazul fuziunii prin absorie, aceasta poate antrena unele efecte
secundare, respectiv pierderea controlului asupra societii de ctre vechii
asociai n favoarea noilor venii, care prin aciunile / prile sociale primite pot
rsturna echilibrul de fore existent pn n acel moment.
Din studiul reglementrilor putem constata c Directiva a III-a a CEE
privind fuziunea i Legea 31/1990 privind societile comerciale nu reglementeaz
existena clauzelor de agrement sau de aprobare, des ntlnite n practic prin
constituirea aa ziselor societii nchise. Clauza de agrement reprezint o
restricie la libera transmisibilitate a aciunilor (prilor sociale), prevzut n actul
constitutiv sau decis ulterior printr-o hotrre a asociailor. n legislaie se fac
referiri la aceast problem numai la societile cu rspundere limitat. Astfel, se
menioneaz c transmiterea de pri sociale ctre persoane din afara societii este
permis numai dac a fost aprobat de asociai reprezentnd cel puin trei ptrimi
din capitalul social, fr a se preciza dac aceasta trebuie prevzut n actul
constitutiv sau se va ntruni din oficiu adunarea general care va hotr n aceasta
problem.
Prevederea este justificat de caracterul intuitu personae al acestui tip de
societate, ns clauzele restrictive se ntlnesc i la societile pe aciuni (clauze de
agrement sau de preemiune). Se pune problema dac atribuirea de pri sociale sau
aciuni nominative fotilor asociai ai societii absorbite ar trebuie supuse aprobri
adunrii generale, sau consiliului de administraie, n situaia n care sunt societi
nchise? Considerm c ntruct transmiterea universal a patrimoniului n
cazul fuziunii are loc de drept, ndeplinindu-se toate formalitile cerute de
lege, aplicabilitatea clauzei de agrement nceteaz. n situaia n care societatea
absorbit deine aciuni sau pri sociale ale unei societi tere, a cror
transmitere este supus clauzei de agrement, rspunsul este pozitiv, societatea
absorbant trebuind s aib acceptul societii tere, deoarece fa de aceasta nu
poate opera transmiterea universal a patrimoniului.
d) Majorarea capitalului social al societii absorbante, n cazul fuziunii
prin absorbie.
e) Constituirea unei noi societi n cazul fuziunii prin contopire.
B. Sub aspect fiscal fuziunea este reglementat de legislaie n ceea ce
privete impozitul pe profit , TVA i alte impozite.
La societatea absorbant / nou constituit.
Dac pierderea anual fiscal stabilit prin declaraia de impozit pe profit se
recupereaz de ctre societile comerciale din profiturile impozabile obinute n
urmtorii 5 ani consecutivi, pierderea fiscal nregistrat de contribuabilii care i


460
nceteaz existena prin fuziune nu se recupereaz de ctre contribuabilii nou
nfiinai sau de ctre cei care preiau patrimoniul societii absorbite.
Societatea absorbant / nou constituit utilizeaz, la stabilirea profitului
impozabil, valorile fiscale ale activelor i pasivelor transmise ctre societatea
absorbit. Valoarea fiscal a unui activ sau pasiv, este egal, pentru persoana care
primete acel activ, cu valoarea fiscal pe care respectivul activ a avut-o la
persoana care l-a transferat.Aceasta amortizeaz valoarea fiscal a imobilizrilor
amortizabile transferate de la societatea dizolvat ( absorbit ) aplicnd regulile
care s-ar fi aplicat de ctre societatea care a transferat activele , dac fuziunea nu ar
fi avut loc ( art.26 Cod Fiscal )
Transferul activelor , efectuate cu ocazia operaiunilor de transfer total sau parial
de active i pasive ca urmare a fuziunii , nu constituie livrare de bunuri indiferent
dac este fcut cu plat sau nu ,dac primitorul activelor este o persoan
impozabil, deci acestea nu sunt supuse TVA-ului.n acest caz primitorul este
considerat succesorul cedentului ( art 128 Codul fiscal )
Schimbul unor titluri de participare deinute la o persoan juridic romn , cu
titluri la o alt persoan juridic romn , nu constituie transfer impozabil n cazul
fuziunii. Valoarea fiscal a titlurilor de participare primite de o persoan trebuie s
fie egal cu valoarea titlurilor transferate.
n situaia n care valoarea rezervei legale rezultat n urma fuziunii depete o
cincime din capitalul vrsat al societii absorbante / nou nfiinat , diferena
reprezint venit impozabil att timp ct rezerva se menine la valoarea rezultat.
La societatea absorbit / contopit.
Pltitorii de T.V.A., n cazul ncetrii activitii, au obligaia s o achite
bugetului de stat, anterior datei depunerii la organul fiscal al cererii de scoatere
din eviden ca pltitor de TVA, cu excepia n care activitatea acestuia a fost
preluat de o alt persoan impozabil nregistrat ca pltitor de TVA.
Societatea absorbit trebuie s transmit, ctre societatea absorbant/ nou
nfiinat, valoarea fiscal a fiecrui element de activ i de pasiv transferat.
Valoarea fiscal a imobilizrilor se determin prin scderea din valoarea fiscal
de intrare a amortizrii fiscale.
Reducerea sau anularea oricrui provizion ori a rezervei care a fost dedus
anterior la determinarea profitului impozabil (rezerva legal, rezerve constituite ca
urmare a unor faciliti fiscale privind neimpunerea unei pri din profitul
impozabil, rezerve din reevaluare) se include n veniturile impozabile ale societii
absorbite, cu excepia situaiei n care societatea absorbant preia provizionul sau
rezerva respectiv (art.22 Cod.Fiscal.).
Societatea absorbit are obligaia s depun declaraia de impunere i s
plteasc impozitul pe profit cu 10 zile nainte de data nregistrrii ncetrii
existenei la Registrul comerului.
C. Aspectele financiar contabile ale fuziunii. Aspectele financiare ale
fuziunii nu sunt complet reglementate de Legea nr. 31/1990 privind societile


461
comerciale cu modificrile ulterioare, ca principal act normativ n domeniu. Aceasta
prevede conceptul i aprobarea fuziunii, proiectul de fuziune, care face referire la
unele aspecte financiare , fundamentarea i condiiile fuziunii, raportul de schimb
al aciunilor sau prilor sociale, cuantumul sultei i a primei de fuziune, efectele
juridice ale fuziunii, ns las la latitudinea societilor participante stabilirea
condiiilor financiare concrete ale fuziunii.
n ceea ce privete aspectele contabile ale fuziunii, Legea nr.31/1990 face
precizri privind: - situaiile financiare care trebuie ntocmite de ctre societile
participante; - declaraia societii care i nceteaz activitatea n urma fuziunii
privind modul de stingere a pasivului, care se depun la Registrul Comerului. De
asemenea, Legea Contabilitii nr. 82/1991 cu modificrile ulterioare, normele
metodologice elaborate de ctre MFP nr. 1367/17 septembrie 2004 privind fuziunea,
divizarea i lichidarea societilor comerciale precizeaz c persoanele juridice au
obligaia s ntocmeasc situaii financiare anuale n conformitate cu
Reglementrile contabile armonizate cu Directiva a IV-a a C.E.E. i s efectueze
inventarierea general a elementelor de activ i de pasiv, n cazul fuziunii,
divizrii sau ncetrii activitii acestora.
3. Consideraii privind reflectarea n contabilitate a fuziunii.
n legtur cu soluiile referitoare la reflectarea n contabilitate a principalelor
operaii privind fuziunea, ntlnite n practica internaional, n special francez, i
soluia oferit de reglementrile romneti i literatura din Romnia menionm:
1) Contabilizarea operaiilor de fuziune se poate realiza:
a) apelnd numai la conturile existente n prezent n planul de conturi, aa
cum rezult din reglementrile oficiale;
b) utilizarea unor conturi de venituri, cheltuieli i rezultate existente n
planul de conturi actual, la care s se creeze noi conturi analitice specifice fuziunii,
n care s se nregistreze plusurile, respectiv minusurile de valoare aferente
aporturilor de bunuri;
c) folosirea de conturi sintetice de cheltuieli, venituri, rezultate, drepturi de
crean n afara planului de conturi actual.
2) Normele metodologice privind fuziunea, divizarea, dizolvarea i
lichidarea societilor comerciale nu au caracter de reglementare, scopul lor este de
a asigura aplicarea corect i unitar a normelor legale n domeniu, a nregistrrii
n contabilitate a operaiilor economico financiare:
3) n situaia utilizrii conturilor din planul de conturi actual,
reglementrile romneti evideniaz valoarea ntregului activ transferat de
societatea care se dizolv, indiferent c sunt imobilizri corporale, imobilizri
financiare, stocuri sau mijloace bneti n contul 7583 Venituri din vnzarea
activelor i alte operaii de capital i scderea din gestiune la valoarea din
contabilitate a elementelor de activ transferate n contul 6583 Cheltuieli privind
activele cedate i alte operaii de capital, denaturnd natura veniturilor i a
cheltuielilor.


462
Apreciem c afectarea veniturilor i a cheltuielilor s se fac n funcie
de componentele patrimoniului, astfel:
- activele considerate nonvalori (cheltuieli de constituire, cheltuieli de cercetare,
cheltuieli nregistrate n avans etc.) s fie eliminate prin scderea lor din gestiune;
- anularea provizioanelor pentru riscuri i cheltuieli i a provizioanelor
pentru deprecierea stocurilor i trecerea acestora la venituri;
- transferul la venituri a contului 131 Subvenii pentru investiii;
- imobilizrile corporale evaluate de evaluatori autorizai s afecteze
contul 7583 Venituri din vnzarea activelor i alte operaii de capital, respectiv
6583 cheltuieli privind activele cedate i alte operaii de capital , la valoarea
net din contabilitate;
- imobilizrile financiare vor afecta conturile 7641 Venituri din
imobilizri financiare cedate, respectiv 6641 Cheltuieli privind imobilizrile
financiare cedate;
- stocurile i disponibilitile bneti transmise s se nregistreze n
conturile 7588 Alte venituri din exploatare respectiv 6588 Alte cheltuieli de
exploatare;
- pentru transmiterea activelor i a datoriilor ctre societatea absorbant/
nou nfiinat, se vor utiliza conturile 461 Debitori diveri/analitic SC absorbant/
nou nfiinat, iar a datoriilor prin contul 462 Creditori diveri/analitic SC
absorbant/ nou nfiinat;
- prin nchiderea conturilor de venituri i cheltuieli, contul 121 Profit i
pierderi va oglindi rezultatul fuziunii.
4. n practicile occidentale se folosesc conturile bilaniere 46X Debitori
din operaii de fuziune pentru oglindirea aporturilor la societatea absorbit n
favoarea absorbantului,iar plusurile de valoare ale activelor (fond comercial
necontabilizat, imobilizri corporale, financiare, stocuri, creane etc.) societii
absorbite,se includ n activul net corijat i se nregistreaz pe conturi de venituri
i, afecteaz n final un cont de rezultate Rezultatul fuziunii, iar n opinia
normalizatorilor romni, reevaluarea activelor se reflect n contul 105. Rezerve
din reevaluare.
5. Reglementrile romneti nu trateaz probleme ca:
- primirea titlurilor de la societatea absorbant/ nou i micorarea
creanei societii absorbite pe de o parte i distribuirea acestora acionarilor
societii absorbite care au devenit acionarii ai societii absorbante/nou ;
- nu vizeaz i metoda bazat pe negocieri la determinarea raportului de
schimb, metod care presupune o comparaie multicriterial ntre societile
participante.
6. Plecnd de la consideraiile artate, de la teoria normativ a
contabilitii, de la faptul c fuziunea societilor comerciale nu este o situaie
normal, curent, ci una excepional , apreciem c este mai indicat a se utiliza
urmtoarele conturi specifice privind contabilitatea operaiilor de fuziune:


463
a) - Transferul patrimoniului de la societatea absorbit/contopit la cea
absorbant/nou s se fac, folosind contul 46X Debitori din operaii de fuziune,
analitic, societatea absorbant/nou ce evideniaz dreptul de crean pentru
patrimoniul aportat;
b) - Aporturile n bunuri s se evidenieze n contul 77X Venituri
excepionale din operaii de fuziune, fie a) cu valoarea aportului, fie b) cu
diferenele pozitive dintre valoarea aportului i valorile contabile;
- Utilizarea contului 67X Cheltuieli excepionale din operaii de fuziune care
s oglindeasc fie a) scoaterea din gestiune a activelor la valoare net, fie b)
diferenele negative ntre valoarea aporturilor de bunuri i valoarea contabil;
d) - nchiderea conturilor de venituri i cheltuieli din fuziune prin contul
123 Rezultatul fuziunii. Acesta nu trebuie s se confunde cu prima de fuziune,
deoarece el reprezint diferena dintre valoarea corectat n funcie de preul pieei i
cea contabil a aportului, majornd capitalul propriu, iar prima de fuziune este
diferena ntre majorarea capitalului societii absorbante sau noi, exprimat n
valoarea nominal a aciunilor emise pentru a absorbi capitalul societii absorbite, i
valoarea aportului societilor care dispar, exprimat n valori contabile sau corectate.
Rezultatul fuziunii nu se contabilizeaz distinct la societatea absorbant/nou, el
fiind inclus n creana fa de acionari, oglindit cu contul 456 Decontri cu
asociaii privind capitalul, mrind capitalul propriu.
e) Primirea titlurilor de ctre societatea absorbit/contopit de la
societatea absorbant/nou i distribuirea acestora acionarilor societii
absorbite/contopite care au devenit acionari ai societi absorbante/nou se va
evidenia n contul 109 Aciuni.
f) - Valoarea global a societii stabilit prin metoda patrimonial,
bursier, metoda bazat pe rezultate, metode mixte etc. reprezint valoarea
aportului net de fuziune a fiecrei societi, care st la baza raportului de schimb.
Valoarea aportului net de fuziune poate s fie egal cu valoarea activului
net contabil, dac s-a utilizat metoda patrimonial. Dac valoarea aportului net >
dect activul net contabil diferena se va nregistra la venituri, iar n situaia
invers la cheltuieli.
Apreciem c prin utilizarea conturilor specifice menionate se asigur:
creterea criteriului de performan a contabilitii printr-o imagine
fidel, adevrat, corect, complet, pertinent, sincer, n acord cu faptele ce au
loc. ntr-o contabilitate normativ, imaginea fidel definit prin prisma sinceritii
i a regularitii este asigurat prin acest mod de evideniere. Astfel, se aplic cu
bun credin i printr-o judecat profesional standardele i procedurile contabile
n funcie de cunoaterea realitii, comportamentul responsabil onest, fr a
deforma realitatea de ctre responsabilii de conturi.
respectarea principiului prevalenei economicului asupra juridicului, prin
asigurarea unor informaii care s prezinte credibil evenimentele i tranzaciile ce
au loc, respectiv transferul patrimoniului i dizolvarea societii absorbite/contopite
n schimbul primirii unor titluri de la societatea absorbant/nou de ctre


464
acionarii societii absorbite/contopite, contabilizate i prezentate n concordan
cu fondul lor, cu realitatea economic i nu doar cu forma lor juridic. Aceasta
este n concordan i cu cadrul contabil american, care acord prioritate
aspectului economic al informaiei contabile, care este produs i difuzat numai
dac este util n luarea deciziilor.
principiului continuitii exploatrii are o aciune specific dei acesta
nu mai acioneaz la unitile care se dizolv , prin transferul universal al
patrimoniului, aciunea lui se transfer la unitile beneficiare.
respectarea pragului de semnificaie prin asigurarea unor informaii a
cror importan poate influena deciziile, rezultnd informaii privind
cheltuielile, veniturile, profitul sau pierderea din fuziune, aciunile ce vor fi
primite de ctre acionarii societii absorbite/contopite, de la societatea
absorbant/nou, ca urmare a fuziunii.
asigurarea caracteristicilor calitative ale informaiilor contabile:
intelgibilitatea, credibilitatea, relevana informaiei.
Informaiile rezultate din contabilizarea fuziunii sunt:
- ineligibile, vizeaz o nelegere uoar de ctre uilizatori, depunndu-se
eforturi rezonabile;
- relevante, putnd influena deciziile utilizatorilor, ajutndu-i s evalueze
evenimentele trecute i curente ale entitii absorbite.
- credibilitatea informaiei este asigurat prin reprezentarea fidel a
realitii, prevalena economicului asupra juridicului, integralitatea informaiei.

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p. 639.
Memento Practique Francisc Lefebvre Societes Comerciales, editions
Francis Lefebvre, Paris, 1998, p.1138.
Legea societilor comerciale, nr.31/1990 cu modificrile ulterioare,
art.243.
Codul fiscal art .26 aprobat prin Legea 571 / dec 2003 i normele
metodoligice de aplicare, actualizate.
OMFP nr.1367/17 septembrie 2004 Privind aprobarea Normelor
privind reflectarea n contabilitate a principalelor operaiuni de fuziune,
divizare, dizolvare i lichidare a societilor comerciale, retragerea i
excluderea unor asociai din cadrul societilor comerciale.


466
LICHIDAREA SOCIETILOR COMERCIALE I
INFLUENA ACESTEIA ASUPRA APLICRII
PRINCIPIILOR CONTABILE.

Imbrescu Carmen-Mihaela
Universitatea de Vest Timioara, Facultatea de Economie i Administrarea a Afacerii
Str. Pestalozzi Nr.16 Timioara, carmenimbrescu@yahoo.com

Abstract
The Liquidation of Firms and Its Influence over the Application of Accounting
Principles
This paper tries to present the main differences between voluntarily liquidation and
forced or judicial liquidation (bankruptcy) of firms. Also, this paper tries to underline the
principles used in the process of liquidation and the influence of the liquidation over the
accounting principles.
Keywords: bankruptcy, judicial reorganization, liquidator, accounting principles

1. Consideraii generale privind dizolvarea i lichidarea societilor comerciale.
De la nfiinarea ei prin actul constitutiv, o societate comercial parcurge
un proces normal de existen, perioad n care i realizeaz obiectul de activitate,
se consolideaz i se dezvolt atta timp ct i dovedete viabilitatea, chiar i dup
dispariia fizic a asociailor care au constituit-o. Pot s apar ns i momente de
reorganizare a societilor comercial prin fuziune, divizare, pot interveni evenimente
excepionale sau neprevzute care provoac fortuit ncetarea activitii ei.
Desfiinarea unei societi comerciale are loc din punct de vedere juridic i de fapt,
Desfiinarea juridic se realizeaz prin dizolvare, iar cea de fapt, prin lichidare.
Orice societate comercial va sfri prin a disprea, deoarece urmeaz acelai
destin implacabil, ca i o persoan fizic: se nate, triete i moare.
Ca entitate economic, social i juridic o societate comercial dispare
odat cu dizolvarea i lichidarea ei.
Dizolvarea i lichidarea n procesul de ncetare a personalitii juridice a
unei societi comerciale, n condiii obinuite, reprezint dou faze obligatorii n
principiu separate de momentul desemnrii lichidatorilor. Acestea sunt noiuni care
se refer la acelai proces respectiv ncetarea activitii societii comerciale.
Astfel, dizolvarea societii comerciale este desfiinarea ei juridic, ncetarea
existenei acesteia, care se finalizeaz cu radierea societii din registrul comerului
i publicarea n Monitorul Oficial al Romniei.
Lichidarea societii comerciale reprezint ansamblul de operaii care,
dup dizolvarea societii, au ca obiect realizarea elementelor de activ
(transformarea activului) n bani i plata creditorilor, n vederea partajului activului


467
net rmas ntre asociai. De aici rezult c lichidarea este precedat de dizolvarea
societii comerciale.
Legislaia din Romnia nu d o definiie expres privind dizolvarea i
lichidarea unei societi comerciale, dei ntre cei doi termeni exist diferenieri
privind statutul juridic al societii aa cum reiese din doctrina juridic.
Astfel, dizolvarea a fost considerat modalitatea juridic de ncetare a existenei
societii, desfiinarea ei ca persoan juridic. Aceast definire rezult i din Codul
civil referitor la materia societilor ( expresia societatea nceteaz) precum i din
unele dispoziii ale Legii 31/1990 privind societile comerciale (art.58) ce
reglementeaz nulitatea societii i prevede pe data la care hotrrea
judectoreasc de declarare a nulitii a devenit irevocabil, societatea nceteaz
fr efect retroactiv i intr n lichidare, prevedere care se contrazice cu
prevederile privind efectele dizolvrii. Astfel, art.233 din Legea 31/1990 precizeaz
c societatea i pstreaz personalitatea juridic pentru operaiunile lichidrii,
pn la terminarea acesteia.
Dup aprecierea noastr dizolvarea poate fi considerat ca un moment care pune
capt activitii comerciale normale prevzut prin actul constitutiv i marcheaz
trecerea societii comerciale ntr-o nou faz, cea a lichidrii. n perioada ce
urmeaz dizolvrii societatea comercial are personalitate juridic restrns,
limitat, la operaiunile lichidrii. Ca urmarea dizolvarea are ca efect deschiderea
procedurii lichidrii.
Dei n condiii obinuite a ncetrii personalitii juridice a unei societi
comerciale, dizolvarea i lichidarea reprezint dou faze obligatorii, exist i
excepii. Astfel, n cazul fuziunii i a divizrii totale,dizolvarea societii care i
nceteaz activitatea ca efect al acestora,se face fr lichidarea patrimoniului care se
ncorporeaz n noua societate.
Legea 31/1990 privind societile comerciale (art. 227) menioneaz c,
societatea comercial se dizolv prin:
a) trecerea timpului stabilit pentru durata societii. n acest caz asociaii
trebuie s fie consultai, cu cel puin trei luni naintea expirrii duratei societii de
ctre consiliul de administraie, privind eventuala prelungire a acesteia. n lipsa
consultrii, la cererea oricrui asociat, tribunalul poate dispune efectuarea
consultrii.
b) imposibilitatea realizrii obiectului de activitate al societii sau
realizarea acestuia;
c) declararea nulitii societii;
d) hotrrea adunrii generale. n cazul dizolvrii prin hotrre a asociailor,
acetia vor putea reveni asupra hotrrii luate cu majoritatea cerut pentru
modificarea actului constitutiv, dac nu sa fcut o repartiie din activ.
e) hotrrea tribunalului, la cererea oricrui asociat pentru motive temeinice
precum i nenelegerile grave dintre asociai care mpiedic funcionarea
societii;
f) falimentul societii;


468
g) alte cauze prevzute de lege sau de actul constitutiv al societii,
Starea de dizolvarea a societii se statueaz prin:
- hotrrea de dizolvarea a adunrii generale a societilor,
- hotrrea judectoreasc prin declararea falimentului,
- publicarea n Monitorul Oficial i pres,
- anunarea n Registru Comerului.
Dizolvarea societii comerciale, desfiinarea ei juridic, ca urmare a
deciziei adunrii generale a asociailor/acionarilor, sau a unei hotrri judectoreti,
impune lichidarea fizic a structurilor sale: activele, obligaiile i capitalurile, deci
desfiinarea de fapt a societii comerciale.
Apreciem c noiunea de lichidare are dou sensuri, unul larg i unul
restrns.
n sens larg lichidarea reprezint ansamblul de operaiunii, care dup
dizolvarea juridic a societii, are ca obiectiv terminarea afacerilor comerciale
aflate n curs, transformarea n bani a activelor, plata obligaiilor sociale i partajul
activului net rmas ntre asociai.
n sens restrns, lichidarea include numai operaiunile cuprinse ntre
momentul dizolvrii i cel al mpriri activului ntre asociai.
n dreptul francez, partajul activului ntre asociai este considerat o faz
distinct de cea a lichidrii, ncepnd dup nchiderea lichidrii.
n funcie de cauzele care au provocat starea de dizolvare, lichidarea
poate fi:
a) lichidare benevol (voluntar, obinuit)
b)lichidare forat sau judiciar (falimentul).
Dizolvarea societii comerciale, desfiinarea ei juridic, ca urmare a
deciziei adunrii generale a asociailor/acionarilor, sau a unei hotrri judectoreti,
impune lichidarea fizic a structurilor sale: activele, obligaiile i capitalurile, deci
desfiinarea de fapt a societii comerciale.

2. Lichidarea voluntar n raport cu lichidarea judiciar.
Spre deosebire de lichidarea voluntar, reglementat de Legea 31/1990
privind societile comerciale, care constituie dreptul comun n materie de lichidare,
procedura insolvenei reglementat, de Legea 85/2006 reprezint o procedur
special, forat, aplicabil societilor comerciale aflate n insolven, adic n
incapacitate vdit de plat a datoriilor exigibile cu sumele de bani disponibile.
Principalele deosebiri ntre lichidarea voluntar i cea judiciar se prezint
n tabelul nr.1.


469
Tabelul nr.1.
Deosebirile ntre lichidarea voluntar i cea judiciar
Lichidare voluntar Lichidare judiciar
Este reglementat de
Legea societilor comerciale nr.
31/1990
Este reglementat de Legea
privind procedura insolvenei nr.
85/2006 .
Se face n interesul
asociailor
Se face n interesul creditorilor
Reprezint dreptul comun
n materie
Reprezint dreptul special
Nu se ridic dreptul
debitorului de a-i conduce
activitatea
Se ridic dreptul debitorului de
a-i conduce activitatea
Lichidatorul este numit de
adunarea general a asociailor n
cazul SA i SCA cu majoritatea
prevzut pentru modificarea
actului constitutiv, respectiv de
ctre toi asociaii n cazul SNC,
SCS; SRL; i doar prin excepie de
instana de judecat
Lichidatorul este numit exclusiv
de tribunal la propunerea judectorului
sindic
Mandatul lichidatorului
este convenional i legal
Mandatul lichidatorului este
preponderent judiciar i n mic msur
legal
Lichidatorul nu trebuie s
ndeplineasc condiii de calificare
profesional
Lichidatorul trebuie s
ndeplineasc condiii de calificare
profesional
Activitatea lichidatorilor
se desfoar sub controlul
asociailor, sau dup caz al
cenzorilor
Activitatea lichidatorului se
desfoar exclusiv sub controlul i
ndrumarea judectorului sindic i a
tribunalului
Lichidatorii sunt
descrcai de gestiune prin
aprobarea de ctre asociai
(acionari) a bilanului final de
lichidare i a operaiei de
repartizare a activului net ntre
acetia.
Lichidatorii sunt descrcai de
gestiune n baza unei hotrri
judectoreti de ncheiere a procedurii
pronunat de tribunalul competent.

Procedura de lichidare voluntar i pstreaz acest caracter, chiar i atunci
cnd decizia de dizolvare i lichidare a luat-o instana de judecat, la cererea
asociailor/acionarilor, datorit imposibilitii realizrii obiectului de activitate.


470
n cazul lichidrii voluntare nu se ridic dreptul debitorului de a-i conduce
propria activitate, fiind protejate n primul rnd interesele acionarilor i nu ale
creditorilor ca i n cazul lichidrii judiciare.
Indiferent de felul lichidrii, la baza efecturii ei stau urmtoarele trei
principii:
1. societatea i pstreaz personalitatea juridic pentru nevoile
lichidrii. Ca atare:
- patrimoniul societii este separat de cel al asociailor ei, aceasta
constituind gajul general al creditorilor sociali;
- societatea are rspundere juridic proprie, putnd fi inclusiv declarat n
lichidare judiciar;
- poate sta n justiie prin lichidatorii ei;
- atribuiile societii de identificare a ei se menin, cu deosebirea c actele
emise au meniunea c societatea se afl n lichidare;
2. lichidarea se face n favoarea asociailor n cazul lichidrii voluntare
i n favoarea creditorilor n cazul lichidrii judiciare.
La lichidarea voluntar:
- Dreptul de a cere lichidarea voluntar aparine asociailor; terii nu pot
solicita nici dizolvarea nici lichidarea societilor, ns acetia pot provoca, prin
faliment, lichidarea judiciar.
- Asociaii pot s curme cursul lichidrii revenind asupra hotrrii de
dizolvare sau s decid fuziunea ori divizarea;
- Numirea lichidatorilor se face direct de ctre asociai, fie de ctre justiie
la cererea asociailor sau administratorilor;
- Scopul principal al lichidrii l constituie mprirea activului net ntre
asociai. Asociaii sunt ndreptii s se ocupe de modul n care lichidatorii
elaboreaz bilanul de lichidare i repartizarea activelor.
- Legea permite asociailor s stabileasc prin actul constitutiv regulile
lichidrii.
Pornind de la faptul c lichidarea voluntar se face n interesul asociailor, se
pune problema caracterului lichidrii: facultativ sau obligatoriu? Considerm c este
ntemeiat lichidarea obligatorie atta timp ct nu s-a hotrt continuarea activitii,
n alte condiii, neconcepndu-se ca societatea s rmn numai dizolvat.
Lichidarea judiciar:
- se face n favoarea creditorilor, se aplic n lipsa unui plan de
reorganizare confirmat de tribunal, dac exist hotrrea tribunalului de
ncetare a reorganizrii, ori de cte ori debitorul nu respect planul de
reorganizare i n cazul neconfirmrii unui plan de ctre tribunal.
- se va proceda la lichidare judiciar numai dac nu este posibil
redresarea debitorului prin reorganizare judiciar.
- urmrete plata pasivului debitorului, iar pentru atingerea acestui scop
se folosesc mijloacele cele mai adecvate, care pot fi reorganizarea


471
debitorului, caz n care soluia este vizibil, sau lichidarea averii prin
vnzarea bunurilor.
Toate legislaiile naionale atribuie procedurii lichidrii judiciare
funciuni complexe, ntre care trei sunt fundamentale:
a) eliminarea, pedepsirea i obligarea la despgubiri a comercianilor
i a managerilor necinstii;
b) plata creditelor pe o baz colectiv i echitabil;
c) redresarea comerciantului n dificultate.
3. lichidarea este obligatorie, odat ce societatea s-a dizolvat.
Deosebirile dintre lichidarea voluntar i cea judiciar influeneaz
procedura de efectuare a fiecreia dintre ele.

3. Procedura lichidrii voluntare a societilor comerciale.
Mandatul administratorilor nu nceteaz dect n momentul prelurii
funciei lor de ctre lichidatori. De aceea procedura lichidrii societilor
comerciale cuprinde mai multe etape (fig.1.).
a) numirea lichidatorilor. n societile pe aciuni i n comandit pe
aciuni numirea lichidatorilor se face de ctre adunarea general care hotrte
lichidarea, cu majoritatea prevzut pentru modificarea actului constitutiv, dac
prin actul constitutiv nu se prevede altfel. Dac nu s-a obinut majoritatea, numirea
se face de ctre tribunal la cererea oricruia dintre administratori sau asociai.
Numirea lichidatorilor n societile n nume colectiv, n comandit simpl sau SRL
va fi fcut de ctre asociai, dac n contractul de societate nu se prevede altfel.
Dac nu se poate ntruni acest cvorum, numirea se face de ctre instan la cererea
oricrui asociat sau administrator. mpotriva sentinei se poate face recurs n 15
zile de la pronunare.
Lichidatorii sunt persoane nsrcinate cu executarea operaiilor de
lichidare. Pot avea calitatea de lichidator persoane fizice sau juridice autorizate n
condiiile legi.
b) publicarea numirii lichidatorilor, prin nregistrarea lor n registrul
comerului i publicarea actului de numire n Monitorul Oficial.
c) preluarea funciei i administrarea lichidrii.
Lichidatorii au aceeai rspundere ca i administratorii,respectiv membrii
directoratului.
mpreun cu administratorii,directorii respectiv membrii directoratului
societii, sunt obligai s fac inventarierea valorilor de activ i de pasiv, s
ntocmeasc bilanul de ncepere a lichidrii, care servesc ca punct de separare a
operaiilor de lichidare de cele anterioare i s le semneze.
Primirea i pstrarea registrelor societii i a patrimoniului. Pentru
evidenierea operaiunilor de lichidare i a facilitrii exercitrii controlului,
lichidatorii vor ine un registru al operaiunilor de lichidare.
Alturi de puterile conferite de asociai, lichidatorii mai au i alte competene
stipulate expres de lege:


472
- s dea n judecat i s fie acionai, n interesul lichidrii;
- s execute i s termine operaiunile de comer referitoare la lichidare.
Pentru operaiunile comerciale noi, ntreprinse de lichidatori i care nu servesc
lichidrii, acetia rspund personal i solidar de executarea lor.
- s vnd, prin licitaie public, imobilele i orice avere mobiliar a
societii; vnzarea bunurilor nu se va putea face n bloc;
- s fac tranzacii ce servesc lichidri;
- s lichideze i s ncaseze creanele societii, chiar n caz de lichidare
judiciar a debitorului, dnd chitan;
- s contracteze obligaii cambiale, s fac mprumuturi neipotecare i s
ndeplineasc orice alte acte necesare.
Lichidatorii nu pot, n lips de dispoziii speciale n actul constitutiv sau n
actul de numire s constituie ipoteci asupra bunurilor societii, dac nu sunt
autorizai de instan, cu avizul cenzorilor.
Lichidatorii i ndeplinesc mandatul sub controlul cenzorilor sau a
consiliului de supraveghere.
n materie de fiscalitate, lichidatorii au obligaia de a calcula i vrsa la
buget impozitele, taxele i contribuiile ce se cuvin acestuia. Dac n urma lichidrii
rezult profit se pltete impozitul pe profit, iar dividendele obinute de acionari /
asociai ca urmare a lichidrii sunt supuse impozitului pe dividende.
Nu pot plti asociailor nici o sum n contul prilor ce li s-ar cuveni din
lichidare, naintea achitrii creditorilor societii. Dac lichidatorii constat, pe baza
bilanului de lichidare, c fondurile de care dispune societatea nu sunt suficiente
s acopere pasivul exigibil, trebuie s cear sumele de la asociaii care rspund
nelimitat sau de la cei care nu i-au efectuat vrsmintele integral sau sunt debitori
fa de societate.
d) ntocmirea bilanului final de lichidare i a proiectului de
repartizare a activului net ntre asociaii, care se aduce la cunotina asociailor.
Dup efectuarea operaiilor de lichidare (realizarea activelor adic
vnzarea i ncasarea lor i plata datoriilor) lichidatorii elaboreaz bilanul final de
lichidare, ce oglindete mrimea activelor i a pasivelor societii, activul net
rezult din lichidare precum i partea ce se cuvine fiecrei aciuni din activul net.
Dac lichidarea nu se termin ntr-un an, lichidatorii ntocmesc situaii
financiare anuale.
e) Depunerea i publicarea bilanului de lichidare i a proiectului de
repartizare.
Bilanul final de lichidare i proiectul de repartizare a activului net ntre
asociai, semnat de lichidatori i nsoit de raportul cenzorilor se depune la
Registrul comerului i se public n Monitorul Oficial. Orice acionar poate face
opoziie. n urma acestor proceduri, mandatul lichidatorilor nceteaz.
f) Repartizarea activului net ntre asociai pe baza proiectului de
repartizare.


473
g) Radierea societii din Registrul comerului.
Lichidarea societii trebuie terminat n cel mult 3 ani de la data
dizolvrii. Tribunalul pentru motive ntemeiate poate prelungi acest termen cu
cel mult doi ani.
ntruct dup terminarea lichidrii, societatea ca persoan juridic
nceteaz s mai existe, lichidatorii trebuie s cear radierea acesteia din Registrul
comerului. Radierea se poate face i din oficiu. n situaia n care societatea aflat
n lichidare este n stare de insolven , lichidatorul este obligat s cear deschiderea
procedurii insolvenei, la solicitarea creditorilor. Judectorul sindic , constatnd
ndeplinirea condiiilor privind insolvena dispune deschiderea procedurii
simplificate a insovenei.
h) Depunerea registrelor i a actelor societii lichidate. La societile
n nume colectiv, n comandit simpl sau S.R.L. se depun registrele i activele
la asociatul desemnat de majoritatea asociaiilor iar la societile pe aciune i n
comandit pe aciuni la Registrul comerului, fiind pstrate timp de 5 ani.
n urma acestor proceduri mandatul lichidatorilor nceteaz.

4. Procedura lichidrii judiciare.
Lichidarea judiciar se face n interesul creditorilor, fiind reglementat de
legea privind procedura insolvenei nr 85 / 2006. Persoanele juridice i fizice care
desfoar activiti economice ( debitori ) aflai n stare de insolven adic acea
stare a patrimoniului debitorului care se caracterizeaz prin insuficiena fondurilor
bneti disponibile pentru plata datoriilor exigibile, sunt supuse unei proceduri
colective n care creditorii recunoscui de instanele judectoreti particip la
urmrirea i recuperarea creanelor lor, fie utiliznd o procedur general sau o
procedur simplificat.
Procedura general reprezint procedura prin care un debitor intr dup
perioada de observaie ( cuprins ntre data deschiderii procedurii i data confirmrii
planului de reorganizare ,sau a intrrii n faliment) succesiv, n perioada de
reorganizare judiciar, ori doar n procedura falimentului.
Procedura simplificat , este procedura prin care debitorul intr direct n
procedura falimentului, fie odat cu deschiderea insolvenei, fie dup o perioad de
60 de zile.
Reorganizarea judiciar se aplic debitorului persoan juridic , n vedrea
achitrii datoriilor n baza unui plan de reorganizare care prevede separat sau
mpreun:
a) restructurarea operaional i / sau financiar a debitorului,
b) restructurarea corporativ prin modificarea structurii de capital social,
c) restructurarea activitii prin lichidarea unor bunuri.
Procedura falimentului se aplic debitorului n vederea lichidrii averii (
totalitatea bunurilor i drepturilor ce pot face obiectul executrii silite ) n vederea
acoperirii pasivului , fiind urmat de radierea debitorului de la Registrul Comerului.


474
Participanii la procedura insolvenei sunt:instanele judectoreti, judectorul
sindic, administratorul special, administratorul judiciar i lichidatorul.
a) Instanele judectoreti.
n cazul procedurii generale i simplificate a insolvenei unei societi
comerciale procedura de desfurare cu excepia recursului este de competena
exclusiv a tribunalului n jurisdicia creia se afl sediul comercial principal al
debitorului, aa cum figureaz n Registrul Comerului , registrul societilor
agricole sau al asociailor i fundaiilor i sunt executate de un judector sindic.
b) Judectorul sindic
Judectorul sindic reprezint figura central a procedurii reorganizrii
judiciare i a falimentului, el acioneaz n calitate de magistrat i nu de reprezentant
al creditorilor sau debitorului.
Judectorul sindic este nominalizat de preedintele tribunalului dintre
judectorii acelui tribunal desemnai ca judectori sindici n mod aleatoriu, n
sistem informatizat. Acesta este investit pe o perioad nedeterminat, deoarece
procedura de reorganizare judiciar i faliment are o durat imprevizibil.
n tot cursul procedurii, judectorul sindic poate fi nlocuit cu un altul, de
ctre tribunal, prin ncheiere motivat dat n Camera de Consiliu. ncetarea funciei
judectorului sindic se poate realiza fie prin nlocuirea acestuia de ctre tribunal,
fie prin descrcarea de orice ndatoriri sau responsabiliti la nchiderea procedurii.
Principalele atribuii ale judectorului sindic sunt urmtoarele:
a) darea hotrrii de deschidere a procedurii;
b) judecarea contestaiei debitorului mpotriva cererii introductive a
creditorilor pentru nceperea procedurii;
c) desemnarea, prin hotrre, a administratorului judiciar sau lichidatorului,
stabilirea atribuiilor acestora, controlul asupra activitii lor i dac este cazul,
nlocuirea lor;
d) judecarea cererilor de a se ridica debitorului dreptul de a-i conduce
activitatea;
e) judecarea aciunilor introduse de administratorul judiciar sau lichidator
pentru anularea unor acte frauduloase sau transferuri cu caracter patrimonial,
anterioare cererii introductive;
f) judecarea contestaiilor debitorului ori ale creditorilor, mpotriva
msurilor luate de administrator judiciar sau lichidator,
g) confirmarea planului de reorganizare sau, dup caz, de lichidare dup
votarea de ctre creditori,
h) hotrrea de a continua activitatea debitorului n caz de reorganizare;
i) soluionarea cererii administratorului judiciar sau a comitetului creditorilor
de ntrerupere a procedurii de reorganizare judiciar i de intrare n faliment.,
j) darea hotrrii de nchidere a procedurii.
Hotrrile judectorului sindic sunt definitive i executate n condiiile
legii, ele putnd fi atacate cu recurs la Curtea de Apel.


475
n ndeplinirea ndatoririlor sale judectorul sindic poate fi ajutat de anumite
persoane de specialitate: avocai, experi; care sunt desemnai prin ncheiere iar
retribuiile acestora se stabilesc de judectorul sindic i sunt pltite din
patrimoniul debitorului.
Atribuiile judectorului sindic sunt limitate la controlul judectoresc al
activitii administratorului judiciar i/sau lichidatorului i la pocesele i cererile de
natur financiar aferente procedurii insolvenei.Atribuiile manageriale revin
administrarorului judiciar ori lichidatorului sau n mod excepional debitorului dac
nu i s-a ridicat dreptul de a-i administra averea,decizii manageriale controlate sub
aspectul oportunitii de ctre creditori.
c) Adunarea creditorilor. Comitetul creditorilor.
Adunarea creditorilor , fr personalitate juridic este format din totalitatea
creditorilor cunoscui,fiind convocat i prezentat de ctre administartorul judiciar
sau lichidator.Acesta alege un comitet al creditorilor dintre cei cu creane garantate
i cei chirografari.
Principalele atribuii ale comitetului creditorilor:
- analizeaz activele debitorului i face recomandri adunrii creditorilor privind
continuarea activitii i planurile de reorganizare propuse,
- analizeaz i face contestaii privind rapoartele ntocmite de ctre administratorul
judiciar/ lichidator,
- solicit ridicarea dreptului de administrare al debitorului.
d)Administratorul special.
Este reprezentantul desemnat de ctre adunarea general a acionariolor/
asociailor debitorului, persoan juridic s efectueze actele de administrare a averii,
n perioada de procedur cnd debitorului i se permite s-i administreze activitatea.
Reducerea dreptului debitorului de administrare a averii, atrage suspendarea
mandatului administratorului special sau al consiliului de administraie a
debitorului,debitorul fiind reprezentat de ctre administratorul judiciar / lichidator
care i conduce i activitatea comercial.
e) Administratorul judiciar.
Este persoan fizic sau juridic , practician n insolven, autorizat conform
legii care i execut atribuiile n perioada de observaii i de reorganizare judiciar
a debitorului.
f) Lichidatorul.
Este persoan fizic sau juridic,practician autorizat n insolven i execut
aceleai atribuii ca i la lichidarea voluntar ,n cadrul procedurii falimentului,att n
procedura general ct i n cea simplificat a insolvenei.Atribuiile
administratorului judiciar nceteaz n momentul stabilirii atribuiilor lichidatorului
de ctre judectorul sindic.
Cererile introductive de declanare a procedurii
Solicitarea deschiderii procedurii insolvenei comercianilor potrivit
legislaiei din Romnia, se poate face de ctre debitor, creditori.


476
Debitorul comerciant persoan fizic sau societate comercial, care nu-i
poate plti datoriile comerciale exigibile cu sumele de bani disponibile sau n cazul
n care starea de insolven este iminent se poate adresa tribunalului cu o cerere
pentru a declana procedura insolvenei.
Pentru a cere deschiderea procedurii de ctre debitor trebuie ndeplinite
dou condiii:
a) formularea cererii cnd apreciaz c apariia strii de insolvabilitate
este iminent.
b) s nregistreze cererea n termen de maxim 30 de zile de la data la care
a cunoscut apariia strii de insolven.
Cererea va fi semnat de reprezentantul statutar i va fi nsoit n mod
obligatoriu de urmtoarele acte:
a) bilanul certificat de ctre administrator i cenzor/ auditor, balana de
verificare pe luna precedent cererii debitorului;
b) o list a tuturor bunurilor debitorului incluznd toate conturile i bncile
prin care i ruleaz fondurile, iar pentru bunurile grevate se vor trece datele din
registrele de publicitate imobiliar;
c) o list a numerelor i adreselor creditorilor, oricum ar fi creanele
acestora: certe sau sub condiie, lichide sau nelichide; scadente sau nescadente,
necontestate sau contestate, artndu-se suma, cauza i drepturile de preferin;
d) contul de profit i pierderi pe anul anterior depunerii cererii;
e) o declaraie privind intenia de a intra n procedura simplificat sau de
reorganizare conform unui plan de reorganizare.
Judectorul sindic prin sentina de deschidere a procedurii generale,va
desemna un administrator judiciar,iar n cazul procedurii simplificate un lichidator.
Dup rmnerea irevocabil a hotrrii de deschidere a procedurii pe toate
actele i corespondena emis de debitor, administratorul judiciar sau de lichidator se
va meniona cu caractere vizibile, n limba romn , englez i francez meniunile
n insolven, n reorganizare judiciar sau n faliment dup caz.

5. Influena lichidrii asupra principiilor contabile.
Regimul juridic al lichidrii are consecine i asupra modului de organizare
i conducere a contabilitii, influennd principiile contabile, evaluarea elementelor
de activ i a pasivelor, precum i asupra prezentrii informaiei contabile n situaiile
financiare.
Trecerea societii comerciale n faza lichidrii are consecine deosebite,
deoarece se nregistreaz un abandon al principiului continuitii exploatrii,
activitatea societii fiind subordonat exigenelor lichidrii.
Dizolvarea societilor comerciale, dei menine personalitatea juridic, are
drept consecin ntreruperea activitii economice normale a societii comerciale.
Scopul activitii ei nu l mai constituie obinerea de beneficii, ci finalizarea
lichidrii acesteia. Obiectivele activitii se limiteaz la derularea operaiilor


477
comerciale n curs n momentul dizolvrii, vnzarea activelor i plata datoriilor, iar
documentele emise poart meniunea c societatea este n insolven sau faliment.
Activele societii sunt deinute pentru vnzare, potrivit IFRS 5 Active
imobilizate deinute pentru vnzare i activiti n curs de ntrerupere, deoarece sunt
disponibile imediat pentru vnzare n starea actual, vnzarea prezint un grad nalt
de probabilitate, ntruct trebuie identificat cumprtorul activului sau grupului de
active, vnzarea trebuie s se fac n cadrul unei piee active, la un pre rezonabil, ct
mai aproape de valoarea just actual.
Sub aspect contabil, aceasta semnific abandonul principiului continuitii i
elaborarea situaiilor financiare n valori lichidative (respectiv valoarea care se
obine din vnzarea forat a activelor ntreprinderii, ntr-un termen limitat, valoare,
de regul, mai sczut dect valoarea actual).
n situaia lichidrii bunurilor, valoarea lor se reduce sensibil deoarece pot s
nu aib aceeai utilitate pentru cumprtor, vnzarea antreneaz anumite cheltuieli,
manifestarea unor elemente ale psihologiei vnzrii forate etc.
Numai prezentarea bilanului contabil la valori lichidative poate s asigure o imagine
fidel asupra situaiei financiare a patrimoniului i a rezultatelor lichidrii.
Abandonul principiului continuitii exploatrii are i alte consecine
asupra celorlalte principii contabile, asupra evalurii activelor i pasivelor i a
prezentrii informaiei contabile, i anume:
A) Asupra altor principii contabile:
a) Principiul permanenei metodelor presupune continuitatea aplicrii
acelorai reguli i norme pentru a se asigura comparabilitatea n timp a informaiilor
contabile, acesta nu se mai folosete, deoarece, de regul, valorile lichidative sunt
diferite de costurile istorice, i din necesitatea lurii n considerare a activelor i
pasivelor latente, generate de ncetarea activitii.
b) Principiul independenei exerciiilor presupune delimitarea n
timp, n cadrul unui exerciiu a cheltuielilor i veniturilor aferente perioadei de
gestiune pe msur ce acestea sunt angajate i trecerea lor la rezultatul exerciiului la
care se refer , fr a ine seama de data ncasrii sumelor sau a efecturii plilor.
Acesta nu se mai aplic, ntruct trebuie s se in seama de evenimente viitoare:
concedieri, abandonarea unor contracte, cheltuieli generate de lichidare etc.
c) Principiul prudenei necesit aprecierea corect a faptelor pentru a
evita riscul n viitor, a incertitudinilor prezente ce ar putea afecta patrimoniul i
situaia financiar n viitor. Acesta se respect parial dac este necesar pentru
aprecierea cheltuielilor, a datoriilor, determinarea eventualelor plusuri de valoare
care trebuie contabilizate.
d) Principiul prevalenei economicului asupra juridicului
presupune contabilizarea i prezentarea evenimentelor i tranzaciilor n situaiile
financiare, n concordan cu fondul lor i cu realitatea economic i nu numai cu
forma juridic. Acesta nu mai poate fi recunoscut n gestiunea societii, n special la
lichidarea judiciar. Dac ntr-o societate normal exist prevalena economicului


478
asupra juridicului, n cazul lichidrii judiciare, activitatea se desfoar sub controlul
judectorului sindic, care urmrete n primul rnd interesele creditorilor.

B) Asupra evalurii activelor i pasivelor
Principiul costurilor istorice este abandonat, elementele de activ sunt
evaluate la valoarea lor de realizare, iar pasivele la valoarea actual.
Activele imobilizate sau grupurile cedate se evalueaz la cea mai mic
valoare, dintre valoarea contabil i valoarea just, mai puin costurile cedrii. Dac
activul imobilizat face parte dintr-un grup, evaluarea se aplic grupului de active
(activele i dotrile direct asociate acestor active ntr-o tranzacie unic), ca un tot
unitar, astfel ca grupul respectiv s fie evaluat la cea mai mic valoare dintre
valoarea contabil i valoarea just mai puin costurile de vnzare.
n situaia n care nu exist posibilitatea de a determina o valoare de pia
deoarece acel grup de active este rar vndut, acestea sunt evaluate conform IAS 16
Imobilizri corporale la costul de nlocuire mai puin amortizarea.
n legtur cu amortizarea activelor imobilizate n perioada lichidrii, se
pune problema dac aceasta s se calculeze sau nu. Legislaia din Romnia prevede
ca amortizare s se calculeze i s se includ pe cheltuielile exerciiului pn la
scoaterea lor din gestiune. Apreciem c, dac activele imobilizate nu mai aduc
beneficii economice viitoare, ntruct nu mai funcioneaz, conducerea entitii
trebuie s dea o decizie de trecere n conservare, i prin urmare acestea nu se mai
amortizeaz. n acest mod se respect i IFRS 5, care prevede c activele i grupurile
de active destinate vnzrii nu se amortizeaz.
Principiul prudenei va conduce la evaluarea unui plus de valoare numai
dac acesta este sigur.
C) Asupra prezentrii informaiei contabile
n notele de la conturile anuale trebuie s se precizeze principiile i metodele
folosite pentru evaluarea n condiii de lichidare, s se explice motivele abandonrii
anumitor principii generale i influena lor asupra prezentrii i evalurii situaiilor
financiare anuale.

6. Bibliografie
Crpenarul D., 2002, Drept comercial romn ed. IV, Editura ALL
BACK, Bucureti, p. 264;
Feleag N., 1996, mblnzirea junglei contabilitii. Editura Economic,
Bucureti, p. 56;
Feleag N. i colab., 1996, Contabilitate aprofundat, Editura
Economic, Bucureti, p.123;
Feleag N., Ionacu I., 1998, Tratat de contabilitate financiar, Editura
Economic, Bucureti, p. 568;
Merle Ph., 1990, Droit commercial societes comerciales, 2-eme edition,
Presses Dalloz, Paris, p. 107;


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Turcu I., 1998, Teoria i practica dreptului comercial romn, vol. I,
Editura Lumina Lex, Bucureti, p. 401;
Turcu I., 2003, Falimentul-noua procedur, Editura Lumina Lex,
Bucureti, p. 205.


480
CORPORATE RISK MANAGEMENT - INFLUENCE
FACTORS AND TRENDS

Laura Giurc Vasilescu
University of Craiova, Faculty of Economy and Business Administration
B-dul A.I. Cuza, 200585, Craiova, Romania
e-mail: laurra2004@yahoo.com

Abstract
Corporate risk management is a part of the firm risk management with which deal
with the financial risks, such as market risk, liquidity risk and credit risk.
In the context of globalization and increasing competition, a variety of factors are
influencing the development of corporate risk management: the increased volatility and
deregulation of financial markets; developments in information and communications
technology; increased use of derivatives; the complexity of financial products and so on.
The number and complexity of risks have increased while, at the same time, the risk
tolerance among board members has decreased, which has resulted in a growing focus on
managing risks.
This article describes the developments in corporate risk management, presents the
influence factors and underlines the recent trends in this field.
Key words: Corporate risk, Management, Factors, Trends

1. Introduction
Risk Management is defined as the identification, analysis, and control of
those internal and external risks that prevent the company from achieving its
business goals and financial objectives.
The term risk is often confused with hazard, which means the potential to
cause negative outcomes. Risk, however, is the probability that this hazard will lead
to a negative outcome, which is also referred to as a quantified exposure. The hazard
can, therefore, be seen as the uncertainty in the future realization of formulated
business objectives, such as net profit or expected cash flow. On the other hand, risk
is the chance of a negative outcome of such a variable.
Regarding to financial risk management the banks are often seen as trail
blazers. Therefore it is not surprising that banks have developed the most advanced
techniques for measuring and managing financial risks. Financial risk management
is the core competence of a bank and a factor that they can use to differentiate
themselves from competition. Their financial risk management models are at the
forefront of the industry because they use an integrated approach to manage risks
proactively. Due to the importance of the banking system within our societies, banks
are under severe supervisory pressure. As a result, legislation from external
regulators, such as the Bank of International Settlements (with its Basel Committee),


481
is an important driver of financial risk management development in the banking
industry.
The risk horizon for corporates, however, is not the same as for banks
because they focus on stability of earnings and cash flows instead of market values.
In addition, they are not affected as much by external regulation on financial risk
management. Corporates typically do not have an active trading portfolio that needs
daily attention; instead of managing the market value of a trading portfolio they are
more concerned about reported earnings and cash flows. These financial variables
are monitored carefully using a monthly, quarterly or annual risk horizon.
Furthermore, corporates are governed less by external regulation on financial risk
management. Although regulation is increasing, scandals have been the most
important driver for corporate risk management development. Finally, as in banking,
risk modeling does not necessarily result in lower capital requirements - but does it
lead to increased shareholder value?

2. Classification of Corporate Risks
Corporate risk management is only one part of enterprise risk management
with a focus on measurable (and manageable) financial risks, such as market risk,
liquidity risk and credit risk. Figure 1 below presents a classification of corporate
risks

Figure 1: Corporate Risk Classification

Business risks are typically the type of risks that result from the core
competencies of the corporate. The board decides which risks can be avoided or
explicitly taken by making strategic business decisions. The role of the corporate
Business
Risk:

- Volume risk
- Margin risk
Market Risk:
- Foreign
Exchange risk
- Interest rate
risk
- Commodity
risk
- Equity risk

Liquidity
Risk:

- Funding risk
- Price risk

Credit Risk:

-Counterparty
- Sovereign
- Pre-settlement

Operational
Risk:
- Criminal
activities
- Litigation
- External
events
Corporate Risk Classification

Financial Risk


482
treasurer is to support this process, for example, by analyzing the investment
proposal or the execution of financial transactions. Business risks are important to
manage as investors need to estimate the unlevered beta to determine their required
rate of return on equity and to estimate the credit rating to determine their required
rate of return on debt.
Taking financial risks is generally not the core competence of a corporate
but managing it is of vital importance, and this is the responsibility of the Chief
Financial Officer (CFO) and corporate treasurer.
Financial risks can be seen as a collateral effect due to the fact that the
company is taking on business risks. They can be subdivided into market risk,
liquidity risk and credit risk:
- Market risk is created by the values of financial variables, such as earnings and
cash flow. Ultimately the value of the firm changes, due to changes in market
variables including foreign exchange rates, interest rates, commodity and equity
prices.
- Liquidity risk is an important financial risk for a corporate, which is split into
funding and price risk. Funding risk is the risk that a company is unable to fund itself
due to its financial position or market sentiment. Price risk is the risk that interest
rates increase or that the companies credit spread increases.
- Credit risk occurs when counterparty is unable to honors its (full) contractual
obligations. It is managed by using proper limit control for external counterparties
and via negotiation of contracts and documentation, such as the ISDA agreements.
Operational risks, such as criminal activities, litigation, external events,
processing and system failures, can be mitigated. These risks are often procedure and
internal control related issues. The corporate treasurer can act as an internal
consultant for the business related to insurance or sharing of operational risks. On
the other hand, the corporate treasurer has a responsibility to minimize operational
risks for its own organization and processes.

3. Corporate Risk Management Framework
Corporate need a more advanced risk management approach in order to
benefit from a competitive advantage from strategic risk management. They should
manage risks proactively via an integrated approach with a focus on measurable (and
manageable) financial risks. Quantitative techniques, such as cash flow-at-risk and
earnings-at-risk, are necessary to look at the combined effect of risks on the
formulated business objectives. To achieve this, the corporates need to embed risk
management across the organization because this will allow them to optimize their
risk and reward balance by reducing earnings and cash flow volatility, which
ultimately increases shareholder value.
Managing risks is a recurring process and needs to be reviewed by executive
management periodically. The corporate risk management framework could have a
five-step approach (figure 2):


483
a) Identification
The first step of the framework is the identification of exposures. Key
exposures are identified by using impact analysis and estimating the impact of each
exposure on the variability in earnings or cash flow.
b) Measurement
The second step uses cash flow-at-risk and earnings-at-risk techniques to
quantify the key exposures. Simply adding up exposures or using scenario analysis
or sensitivity analysis will not meet the requirements of a truly integrated corporate
risk management approach.
c) Policy
The third step is the definition of a risk policy and strategy. Executive
management needs to define the objective and risk appetite of the company in line
with corporate strategy and operations. The document should clarify the optimal
balance of risk and rewards.
d) Process
The fourth step is about implementing risk management within the
organization using the risk policy as a guideline. The right enablers need to be used
to guarantee that risks are owned at different levels within the organization by the
people who are able to influence it.
e) Execution
The last step in the framework is execution and tactics, which relates to the
tactical decisions that need to be made within the boundaries set by the risk policy,
such as the optimal combination of hedging instruments. It also deals with the
execution of operational procedures and control.

Figure 2: Corporate Risk Management Framework

The framework is a systematic, integrated approach with a focus on
managing financial risks to enhance shareholder value.

4. New influence factors for Corporate Risk Management
A variety of factors are driving corporate risk management developments,
such as:
- the increased volatility and deregulation of financial markets;
- developments in information and communications technology (ICT);


484
- increased use of derivatives (including recognition of embedded derivatives);
- the complexity of financial products.
These factors have increased the number of risks, as well as the complexity
of the risks, a company has to face.
At the same time, risk awareness has intensified among board members as
their responsibility and accountability increased as a result of growing pressure from
external regulators. The result is an increased focus on risk management forcing
companies to pay more attention and disclose more details of their risk and reward
ratio. Risk management is becoming an area in which a company can differentiate
itself from competition and it is therefore a topic of strategic importance. There are a
few trends in corporate risk management that will help address these challenges:
- first, the scope of risk management is becoming broader and extending from
market risks to enterprise wide risks (including operational risks);
- secondly, risks are increasingly managed through an integrated approach. This
approach differs from the traditional approach where financial risks are managed in
separate silos resulting in separate exposure blocks. A truly integrated approach
looks at the risk contribution of each risk type present in the business portfolio with
respect to the overall objective of risk management;
- thridly, in order to effectively implement a corporate risk management framework
requires that risk management to be embedded across the whole organization and
that starts with the commitment of executive management. They need to define the
objective and risk appetite of the company, in line with corporate strategy and
operations, and document it in a risk policy. The policy is used internally as a
guideline to roll out the risk management approach to all levels within the
organization making sure that risks are owned by the people who are able to manage
it best. It can also be used as a guideline for disclosure and communication of the
companys risk profile to external stakeholders.

5. Recent Trends of Corporate Risks Management
At present, risk management has the attention of most companys boards,
but they are still trying to determine the best way to address the array of exposures
they face to risk.
More and more the companies recognize that corporate risk is broadening,
spanning all aspects of their business-including reputation, property and liability
risks, intellectual property, supply-chain management, environmental and social
risks-and that it increasingly cannot be financed or transferred. As a result, getting a
handle on all of an organization's risks involves greater cooperation among its
various departments, including finance, legal, human resources, health and safety,
production and distribution and information technology.
Also, since corporate governance has become an issue, boards have taken a
serious interest in risk and insurance. Corporate governance, in particular, is driving
the broader risk agenda.


485
In general, there is a policy of the companies that global corporate risks should be
assessed on an annual basis and that the Board of Directors is responsible for
overseeing the risk management strategic activities of the company.
Some companies are installing a chief risk officer to oversee the
management of all the company's risks, while others are setting up risk committees,
with senior representatives from most departments reporting on risk to the board.
The companies' approach to address risk can vary from country to country.
For example, risk managers in Sweden and France tend to take a broader approach,
looking at both traditional, insurable risks and risks such as brand and reputation
exposures. Risk managers in the United Kingdom and United States, however, have
adopted a largely risk financing-based approach, with closer links to treasury
departments. The risk managers in southern Europe still tend to focus on traditional
risk transfer approaches.
While traditional insurance and risk managers have a role in the
enterprisewide process, typically sitting on company risk committees, risk managers
in Europe increasingly are being drawn from a wider background than insurance and
safety. And in many cases, the traditional risk managers do not drive the agenda and
ask to be involved in corporate governance, reputational risk, intellectual property
and environmental issues. They are reacting to what is outside their traditional field
of risk transfer but not necessarily embracing the broader concept of risk.
At present, the risk managers could have a variety of backgrounds, such as:
law, auditing or engineering as much as insurance. Therefore, the risk management
no longer is confined to safety and insurance, but requires a knowledge that also
embraces business continuity, project management, corporate governance and many
other disciplines. Risk management is a field that has come together through a
number of different professions coming at risk from different aspects.
As board-level interest in risk management grows and some companies are
working to develop risk awareness across their entire organization.
In this context it is important to embed risk management throughout a
company. Thus, the companies realize that the risk is something they need to handle
properly, but there is no consensus as how to do that.
While some companies have appointed chief risk officers (CRO) to oversee
the entire risk management process, others are establishing special risk committees
or are using their existing audit committees to co-ordinate risk management and to
spread the principles of risk management throughout the organization.
The chief risk officer model has a downside, because in general, everyone
assumes that the CRO is responsible for risk, instead of idea that everybody should
be responsible for risk management.
At present, more European companies adopt a structured and enterprisewide
approach to risk management, setting up risk committees. That group seeks to
identify, monitor and manage the company's risks. Members of the council include
business unit executives from throughout the company.


486
There is a raised awareness of corporate and operational risk, and if
insurance managers choose to step up, they will have an access and visibility they
wouldn't have had few years ago.
Recently was introduced a new technique for identifying risks that are
hinder progress to corporate goals: Business Confidence Management. Instead of
asking managers directly about risk, they are asked about confidence in achieving
results (a positive approach). Thus, lack of confidence is translated into risk.
This technique could be a solution to some high profile events which exposed errors
of judgment of both executive and non-executive directors, senior management and
external professional advisors.
Directors are responsible to many stakeholders in a company: staff,
shareholders, bankers, suppliers, customers and government. They should be aware
of any major threats to a companys viability of information given to stakeholders.
They depend on information collated by layers of management, who naturally prefer
to report good news. Problems with operations, projects and finances may not be
reported objectively. Bottom-up information flow is filtered to give a better
impression to higher levels of management.
Business Confidence Management rapidly analyses the confidence of staff
in meeting agreed targets, key performance indicators and management objectives.
This works well when there are cross-functional responsibilities for delivering a
particular target. The answers may expose unidentified high impact risks. Results are
anonymous, without attribution to individuals. This generally generates frank
responses from interviewees, creating an opportunity to raise unspoken concerns.
Confidence bar charts highlight areas of low confidence, which are then translated
into risk and a brief report comments on where further action is needed and
therefore, the managers can work together better in order to reduce risk. The process
is repeated quarterly to track confidence over time.
Business Confidence Management has been successfully implemented in a
number of large organizations. It has highlighted areas of low confidence and
promoted more balanced corporate reporting.

6. Conclusions
In the context of globalization, the companies have to face more and more
the challenges and risks which could occur. Therefore the risk management is a key
tool that all general managers should have to take into consideration as a priority.
The Corporate Risk Management is a part of risk management with a focus on
financial risks (market risk, liquidity risk and credit risk).
At present, a variety of factors are driving corporate risk management
developments, such as: the increased volatility and deregulation of financial markets;
developments in information and communications technology; increased use of
derivatives; the complexity of financial products, etc.
At the same time, risk awareness has intensified among board members as
their responsibility and accountability increased as a result of growing pressure from


487
external regulators. The result is an increased focus on risk management which
forces companies to pay more attention of their risk and reward ratio.
All these challenging factors have increased the number of risks, as well as
the complexity of the risks, a company has to face. As result, the companies
recognize that the effective management of business risk is critical to the success of
the company. Therefore a companys approach to risk management should follow
the principles:
Risk management will be embedded in all management systems and business
processes and will be an integral part of the companys internal control processes;
The identification of and management of risk is not limited to just the Board of
Directors, but includes all managers and staff of the company;
A key objective of risk management is the development of a comprehensive risk
management framework to ensure that risks are being managed in an efficient,
effective, and economic manner. The framework will include risk management
standards and risk assessment criteria.
the Board of Directors will review the effectiveness of risk management systems
and internal controls regularly.
In conclusion, the executives in all fields need to acquire a greater
understanding of risk management. Risk management is becoming an area in which
a company can differentiate itself from competition and it is therefore a topic of
strategic importance.

References
Bartram, S. M., 2000, "Corporate risk management as a lever for
shareholder value creation, Financial markets, institutions and instruments" 9(5),
pp. 279-324;
Fatemi, A., Luft, C., 2002, "Corporate Risk Management: Costs and
Benefits", Global-Finance-Journal 13(1), pp. 29-38;
Froot, K.A., Scharfstein D.S., Stein, J.C., 1993, "Risk Management:
Coordinating Corporate Investment and Financing Policies", Journal of Finance
48(5), pp. 1629-1658;
Lessard, D.R., 1991, "Global Competition and Corporate Finance in the
1990s, Journal of Applied Corporate Finance" 3(4), pp. 59-72;
May, O.D., 1995, "Do Managerial Motives Influence Firm Risk Reduction
Strategies?", The Journal of Finance 50(4), pp. 1291-1308;
Santomero, A.M., 1995, "Financial Risk Management: The Whys and
Hows", Financial Markets, Institutions and Instruments 4(5), pp. 1-14;
Shapiro, A.C., Titman, S., 1998, An Integrated Approach to Corporate Risk
Management, Oxford: Blackwell Business;
Stulz, R., 1996, "Rethinking Risk Management", Journal of Applied
Corporate Finance 9(3), pp. 8-24.


488
METODE ALE MANAGEMENTULUI ADMINISTRAIEI
PUBLICE I CARACTERISTICILE UTILIZRII
ACESTORA

Marin Burtic*, Gheorghe Vrlan**, Simona Sabou***
*Universitatea Vasile Goldi Arad, Facultatea de tiine Economice
**Universitatea de Vest Timioara, Facultatea de tiine Economice,
***Universitatea de Nord Baia Mare
marketing@uvvg.ro

Abstract
To present the specific methods of public administration management and the
features of their use a perception of contents and principles of public administration is
necessary. It is so because that management has a theoretical and a pragmatic object; it
generates relations between different components of administration as part of general
management. Methods and techniques of public management have to be in accordance with
proceedings, objectives, principles of public administration and they are important for
territorial management. The paper deals with many of the general managing methods used in
public administration, team management, audiences, and scenario techniques among them.
There are different arguments concerning the role of management in option for one or other
of the methods. After a method is implemented the periodical analyze and evaluation of
results is important.
Keywords: management in public administration, methods, theoretical object,
administration.

Pentru a putea arta care sunt metodele specifice managementului
administraiei publice i caracteristicile utilizrii acestora se impune a sublinia cteva
premize n abordarea acestora. Astfel, premizele se refer n principal la urmtoarele
aspecte:
modul de percepere a coninutului i principiilor aferente managementului
public, management asociat cu managementul administraiei publice;
existena ca o categorie (form) de management, considerat ca fiind un
proces concretizat n activiti legate de obinerea, ornduirea i combinarea
resurselor materiale, umane, financiare i informaionale i nfptuite la
nivelul diferitelor structuri organizaionale n vederea ndeplinirii unor
scopuri sau obiective bine determinate n timp;
managementul n cadrul administraiei publice presupune pe lng o latur
teoretic i o latur pragmatic care atest ntr-o form sau alta capacitatea i
mestria managerilor de a aplica perceptele teoretice la realitile diferitelor
condiii i situaii de exercitare a sa;


489
faptul c managementul i n cazul administraiei publice, mai ales cea
local, reprezint o stare de spirit specific, reflectat de un anumit fel de a
vedea, dori, cuta i accepta o evoluie spre progres;
rolul managementului abordat este dependent de formularea de legiti,
principii i modaliti de conducere n administraia public la diferite
niveluri ale existenei acesteia;
managementul n cadrul administraiei publice constituie ansamblul
proceselor i relaiilor de management n cadrul i ntre componentele
sistemului administraiei publice, care prin regim de putere public duce la
aplicarea legilor n vigoare i planific, organizeaz, coordoneaz,
gestioneaz i controleaz activitile desfurate n scopul realizrii
administraiei publice;
existena unei descendente a laturilor managementului general care poate fi
evideniat cu figura urmtoare ce arat nivelurile existenei
managementului public:

Pornind de la premizele avute n vedere, metodele i tehnicile
managementului public trebuie privite innd seama de faptul c, n general, ele
constituie procedee i modaliti folosite pentru ndeplinirea unor obiective i
sugereaz calea urmat i/sau drumul parcurs pentru obinerea rezultatelor, respectiv
atingerea scopurilor el stabilite.
Mai trebuie subliniate i urmtoarele aspecte importante:
n managementul public metodele folosite constituie mijloace prin care se
nfptuiesc n condiii optime funciile managementului cu scopul de a avea
o administraie ct mai bun, bazat pe utilizarea raional i eficient a
diverselor categorii de resurse de care dispun instituiile publice;
datorit diversitii cu care se confrunt o administraie public, metodele de
management din cadrul su nu se pot rezuma la aplicarea unui singur
principiu sau regul de conducere, ci ele trebuie s in seama de sarcinile ce
MANAGEMENT GENERAL
MANAGEMENT PUBLIC
GENERAL
Management
public central
Management
public local
Management
public la nivel
sectorial
(structural)


490
i revin administraiei publice reieite din Constituie, legislaie i
normativele n vigoare;
ntruct managementul public poate fi considerat i este o component a
managementului evoluiei n profil teritorial, adic a managementului
teritorial, perceptele care stau la baza lui au n vedere c exercitarea sa
impune cunoaterea i aplicarea att a metodelor i tehnicilor generale de
management, ct i a celor caracteristice managementului teritorial, precum
i a celor specifice activitii administraiei publice, aa cum rezult din
tabelul nr.1.
Fr a prezenta i a face referiri privitoare la metodele generale de
management, a cror coninut i posibiliti de utilizare n diferite ipostaze sunt
cunoscute din literatura de specialitate, n cele ce urmeaz se va evidenia esena i
manifestarea unora dintre metodele, considerate de noi specifice managementului
public.
Metoda convingerii, caracteristic rilor democratice, urmrete ca deciziile
politico-administrative i actele autoritilor administraiei publice s fie respectate i
executate, att de ceteni, ct i de funcionarii publici.
n acest scop se desfoar o activitate de convingere direct sau indirect prin
informarea pe diverse ci despre coninutul strategiilor de dezvoltare, actelor
normative, deciziilor administrative locale, etc.

Tabelul nr.1.
Metode i tehnici ale managementului public.
Generale Specifice
1. Metoda managementului
previzional;
2. Metoda de management prin
obiective;
bugete;
proiecte;
5. Metoda managementului
participativ;
6. Metoda scenariilor;
7. Brainstorming.
1. Metode executive: metoda convingerii,
metoda cointeresrii, metoda conducerii
n echip .a.
2. Metode de organizare i funcionare:
metoda organizrii raionale a activitii
administrative, metoda audienei, metoda
conducerii eficiente, metoda valorificrii
experienei n munc .a.
3. Metode de cercetare: metoda analizei
diagnostic, metoda analizei valorii,
metoda arborelui de posibiliti, tehnica
scenariilor .a.

Metoda cointeresrii are n vedere faptul ca instituiile statului s acorde
recompense materiale i/sau morale cetenilor i funcionarilor publici pentru
ndeplinirea unor obligaii importante sau rezolvarea unor probleme deosebite.
De menionat c aceast metod are dou componente: stimularea
material/moral i rspunderea material.


491
Metoda conducerii n echip, avnd la baz principiul conducerii
colegiale ine seama de posibilitatea delegrii de autoritate care permite
transformarea funcionarilor publici n adevrai colaboratori, ceea ce impune ca pe
lng repartizarea de sarcini, acestora s li se ofere posibilitatea ca prin mputernicire
de a lua decizii.
n legtur cu delegarea n cadrul acestei metode de conducere s eimpun
precizri privind sarcinile managerilor i sarcinile colaboratorilor.
Metoda organizrii raionale a activitii administrative, presupune
elaborarea i implementarea unor planuri de activitate, att pe ansamblul sistemului
administrativ, ct i pentru fiecare instituie public.
Rolul planurilor const n asigurarea unei mai bune coordonri a activitilor
desfurate n cadrul sistemului administrativ.
Metoda audienei este un instrument de conducere administrativ prin care
managerii publici iau legtura direct cu cetenii care le exprim cerinele i
doleanele lor. Pe temeiul acestora se pot formula obiective strategice de aciune n
domeniile infrastructurii, nzestrrii tehnico-gospodreti ale localitilor, bazei
tehnico-materiale din sistemul de nvmnt educaie i sntate, .a.
Metoda conducerii eficiente arat ansamblul modalitilor de conducere
orientate spre desfurarea unor activiti eficiente de ctre managerii publici n
procesele de conducere i execuie n instituiile publice.
Conducerea eficient presupune existena funcionarilor publici competeni
cu pregtire profesional i managerial ridicat. De asemenea comunicarea deschis
ntre funcionarii publici de la diferite niveluri ierarhice pentru elaborarea unor
decizii corecte. coerente i clare conforme cu realitile perioadei (momentului) de
referin.
Metoda valorificrii experienei n munc const n asigurarea
valorificrii potenialului profesional, etic i moral dobndit n timp, deoarece
experiena cptat are impact asupra activitii desfurate i calitii proceselor de
management i execuie.
Experiena acumulat ajut la identificarea rapid a aspectelor eseniale i
imprim activitii administrative o desfurare operativ i eficient.
Metoda analizei-diagnostic, cea mai des utilizat n cercetarea i
cunoaterea situaiilor existente, permite analiza cauzal detaliat a datelor privind
evoluiile trecute i existente cu ajutorul creia se identific punctele tari i slabe,
oportuniti viitoare ale activitii administrative de la diferite niveluri. Pe temeiul ei
se formuleaz propuneri de restructurare i perfecionare.
ntruct caracteristic sistemului administraiei publice este faptul c se
bazeaz pe o structur bine conturat a domeniilor aferente exercitrii acesteia n
diverse planuri ale existenei comunitilor teritoriale, utilizarea analizei-diagnostic
asupra modului n care se manifest administraia n planurile respective, ofer
posibilitatea cunoaterii i aprecierii msurii n care obiectivele el au fost atinse,
respectiv cauzele generatoare de nerealizri. Astfel se obine materialul documentar
i informaiile necesare elaborrii unor programe sectoriale de aciune n viitor.


492
Metoda analizei valorii este o metod de cercetare-proiectare care n cadrul
administraiei publice printr-o abordare funcional, urmrete ca funciile
obiectivelor studiate s fie concepute i realizate cu cheltuieli minime n condiii de
concordan cu cerinele social-economice ale perioadei de referin.
Adaptat la managementul public analiza valorii materializeaz noiunea de
funcie prin desemnarea unei utiliti elementare, derivat din necesitatea social
care trebuie satisfcut prin aciunile intreprinse i nscrise n programele i planurile
ce se vor elabora. Pornind de la ceea ce arat teoria general a managementului,
utilizarea metodei analizei valorii n managementul din cadrul administraiei publice,
presupune parcurgerea urmtoarelor etape (faze):
pregtirea cercetrii;
informarea asupra obiectului studiului;
analiza obiectului studiului;
stabilirea disfuncionalitilor care afecteaz diferite laturi valorice
ale obiectului analizat.
Metoda arborelui de posibiliti (pertinen) se bazeaz pe construirea
ununi graf arborescent cu ajutorul cruia se prefigureaz cile (drumurile) care
trebuie parcurse pentru a se ajunge la un obiectiv (scop) considerat final sau
delimitarea etapelor necesar a fi parcurse pentru a atinge obiectivul final de viitor.
Datorit esenei sale aceast metod poate fi utilizat n cadrul
managementului strategic teritorial, adic a acelui management care conduce la
obinerea unei imagini globale asupra elementelor definitorii ale unei evoluii
favorabile a teritoriului administrativ i comportamentului decizional n diferite
etape ale evoluiilor viitoare.
Tehnica scenariilor este un procedeu legat de metoda arborelui de
posibiliti, prin care se scot n evien momentele critice cnd trebuie intervenit
printr-o decizie opional ntre mai multe variante posibile.
Decizia de opiune permite continuarea aciunilor pe o direcie sau alta,
creindu-se o nou succesiune logic de secvene, ce conduc din nou spre alte
momente critice n care este necesar o nou opiune, .a.m.d.
Oportunitatea folosirii acestei metode n managementul din administraia
public este generat de faptul c evoluia comunitilor teritoriale este influenat de
o serie de factori endogeni i exogeni permaneni sau accidentali care pot determina
momentele critice.
De asemenea prezumia unor posibile momente critice poate fi realizat
apelnd la tehnica scenariilor.
Dei pare o metod cu nuan teoretic i mai puin aplicat n practic
sinetica poate fi o metod adaptabil n managementul administraiei locale.
Motivul l constituie faptul c aceasta este o metod de stimulare a
creativitii n cadrul unui grup sau echipe de decizie, bazat pe asociaii libere de
idei i folosirea mecanismelor creativitii indivizilor, deci i a colectivului de
manageri locali.


493
Se recomand ca la diferitele niveluri ale structurilor administraiei publice
s se foloseasc pentru obinerea de idei noi n toate problemele majore cu care
managerii din instituiile publice sunt confruntai i care impun o analiz n cadrul
grupului de conducere a acestora.
Pentru selecia i aplicarea metodelor de management n cadrul
administraiei publice, este important a ine seama de faptul c aceasta ndeplinete
dou mari categorii de sarcini: unele de elaborare i altele de execuie. De asemenea
ca ea este ierarhizat, ierarhia administrativ fiind un procedeu pentru asigurarea
coeziunii i disciplinei administraiei, facilitnd transmiterea ordinelor, repartizarea
responsabilitilor i supravegherea executrii. Ca urmare, se impune o atent
cunoatere a esenei fiecrei metode i specificului aplicrii ei.
n alt ordine de idei, alegerea metodelor de management public trebuie
subordonat necesitii ndeplinirii funciilor pe care administraia public le
exercit, adic de informare, prevedere, elaborare i execuie.
nfptuirea fiecrei funcii impune utilizarea unor metode specifice de
management pentru domeniul aferent funciei n cauz.
Legat de metodele de management, posibilitile i eficiena utilizrii lor n
administraia public sunt managerii sau echipele manageriale.
Managerii reprezint factorii principali ai oricrui proces de conducere,
influennd direct, prin arta lor managerial, realizarea obiectivelor propuse i
nscrise n programe i planuri de aciune.
Ei sunt aceia care, pe temeiuri bine conturate, selecteaz metodele de
management ce pot fi folosite n administraia public.
ntruct exist un numr nsemnat de manageri n sistemul administraiei
publice, tipurile de mangeri delimiteaz modalitatea i gradul de antrenare i
intervenie n procesul de conducere conform componentelor pe care le au.
De aceea selecia i aplicarea metodelor de management se manifest diferit
de la o categorie la alta de manager.
n aceast situaie stabilirea unei tipologii a managerilor din sistemul
administraiei publice capt o importan deosebit, innd seama de unele criterii
legate de locul i rolul managerilor conform celor din tabelul nr.2.

Tabelul nr.2.
Tipologia managerilor din sistemul administraiei publice.
Criteriul Tipul de manager
1. Nivelul ierarhic 1. Manager de nivel superior
2. Manager de nivel mediu
3. Manager de nivel inferior
2. Sfera activitilor
coordonate
1. Manageri funcionali
2. Manageri generali
3. Grad de flexibilitate al
stilului de conducere
1. Manageri flexibili
2. Manageri impulsivi
3. Manageri ponderai n comportament


494
4. Randamentul activitii
de management
1. Manageri eficieni
2. Manageri ineficieni
3. Manageri organizatori
4. Manageri participativi
5. Manageri intreprinztori
6. Manageri realiti
7. Manageri oportuniti

Aceast tipologie a managerilor poate ajuta la stabilirea acelor categorii de
manageri care sunt posibili de a fi antrenai i folosii n alegerea i implementarea
diferitelor metode de management din cadrul celor prezentate.
Facilitatea i oportunitatea alegerii metodelor de management n
administraia public este dependent i de stilul de conducere adoptat.
n situaia managementului public, stabilirea i aplicarea unui anumit stil de
conducere depinde de o serie de factori de influen, dintre care mai importani sunt:
calitile manageriale
calitile personale ale subordonailor
specificul activitii
mediul ambiant
situaii specifice.
n calitatea de conductor al dezvoltrii i progresului comunitilor
teritoriale administraiei publice trebuie s-i fie caracteristic practicarea unui
mangement performant generat de o monitorizare, implementare i evaluare
corespunztoare a metodelor de conducere, organizare i control a activitilor
desfurate n spaiul comunitii respective.
Astfel, i pe aceast cale, cele mai importante sarcini privind sprijinirea
dezvoltrii de ctre administraia public se pot realiza.

Bibliografie
Androniceanu, A., 1999, Managementul public, Editura Economic,
Bucureti,
Alexandru, I., 2000, Curente de gndire privind administraia public,
Editura Economic, Bucureti,
Bibu, N.A., Foltean, Fl., 2000, Managementul organizaiilor publice,
Editura Cecma Partner, Timioara,
Bondar, F., 2007, Politici publice i administraie public, Editura Polirom,
Iai,
Dnia, I., 2004, Bibu, N.A., Predican, Mariana, Management, Bazele
teoretice, Editura Mirton, Timioara,
Filip, P., 2007, Managementul administraiei publice locale o abordare
proactiv, Editura Economic, Bucureti,


495
Munteanu, V.A., 2003, Managementul public, Editura Tipografia Moldova,
Iai,
Profiroiu, A., 1998, Management strategic al colectivitilor locale, Editura
Economic, Bucureti,
Petrovici, V., 2001, Stiluri de conducere i eficiena managementului,
Editura Economic, Bucureti,.


496
CALITATE-PRODUCTIVITATE-COMPETITIVITATE
FACTORI ESENTIALI DE CRESTERE A
PERFORMANTEI ECONOMICE

Marin Burtic, Viorel Pop
Universitatea de Vest Vasile Goldi Arad, Romnia

Abstract
The Quality Productivity Competitiveness system so in companies as in
the society as a whole is object of awareness after Romanian access to the EU. Actions in
this field are strengthened in condition of higher rate of globalization, which puts higher
demands in respect of quality/price and quality/productivity ratios.
Keywords: quality, productivity, prod-out and market-in, the 4M, Total
quality management, total production and productivity management.

Crearea triadei Calitate-Productivitate-Competitivitate relativ la firme, ca
i la nivelul ntregii societi, a devenit acum odat cu integrarea Romniei n
Uniunea Euro-pean, o problem care preocup n cel mai nalt grad lumea
economic.
Demersurile n acest sens, au devenit de importan major, presant n
condiiile globalizrii, condiii ce impun nu numai progresul tehnologic, ci i
schimbri de men-talitate privind ntregul lan economic, de la proiectarea
produselor, la producerea lor, comercializarea i utilizarea acestora - avnd n vedere
piaa tot mai globalizat, deci exigent, privitor la raportul calitate / pre -
respectiv calitate / productivitate.

Competitivitatea, cerin existenial n economia de pia
Economia de pia (liber, concurenial) este guvernat de cele dou legi
economice de baz: legea concurenei i legea cererii i a ofertei.
n aceste condiii, competitivitatea, ca msur a capacitii de vnzare (cu
profit) a produselor sau a serviciilor oferite, trebuie definit conceptual ca fiind
rezultatul calitii i a productivitii, iar indicatorii care o caracterizeaz cel mai
bine, sunt: valoarea adugat raportat la costuri, respectiv valoarea vnzrilor
raportat la costuri, n condiiile valorificrii integrale a produciei.
Aceti indicatori se refer la un ciclu de producie / vnzare, fiind n bun
msur similari cu indicatorii profit / total active, conform formulei:

P / A = P / CA . CA / A

unde: P - reprezint profitul


497
A - totalul activelor
CA - cifra de afaceri

Att productivitatea ct i calitatea, sunt condiionate de:
- resursele implicate n realizarea produselor / serviciilor
- calitatea, cantitatea i costul acestora
- precum i de modul lor de folosire.
Acestea sunt resursele materiale, energetice, umane i informaionale,
precum i de know-how, toate putnd fi transpuse n final n expresie financiar.
Economiile rilor dezvoltate, au demonstrat c motorul succesului
economic este motivaia, cea care pune n micare mecanismele economiei de pia
relativ la cerere i ofert, genernd premizele i condiiile pentru inovare.
Cererea i oferta, stabilesc i valoarea adugat, mrimea acesteia
depinznd direct de costurile de producie, n care un rol important l are
productivitatea.
Iat de ce, coninutul real al noiunii de productivitate, dincolo de conotaiile
po-puliste, politice sau voluntariste, se cere clarificat pentru o utilizare cu adevrat
benefic n practica managerial n condiiile economiei de pia.
Dac, n ceea ce privete calitatea, definiia acesteia surprinde aspectele
eseniale ale conceptului, n privina productivitii pot s apar mai multe nelesuri,
n funcie de punctul de vedere analizat putndu-se vorbi despre productivitatea
muncii (a resurselor umane) precum i productivitatea diferitelor tipuri de capital:
financiar, tehnologic etc. (E. Rdceanu, 2001; T. Tsutsumi, 2001).
La firmele de tip IMM, avantajul competiional poate s provin tocmai din
volu-mul redus al produciei, dar cu valoare mare, prin exploatarea strategiei de
difereniere prin calitate, ori prin efectul strategiilor inovative i crearea potenialului
concurenial.
Se detaeaz prin eficien, mai ales firmele din sectorul serviciilor, care cu
inves-tiii reduse reuesc obinerea unei valori adugate mari, prin exploatarea
resurselor eseniale, formate din know-how i imaginea firmei, imagine construit n
primul rnd prin calitatea serviciilor oferite.
Pentru acest tip de firme, crearea reelei relaionale cu firmele client, ca i
even-tuale aliane, sunt mai uor de realizat datorit flexibilitii determinate de tipul
activi-tilor principale precum i a structurilor de organizare ce cultiv lean-
managementul.
Rezult astfel c productivitatea poate nsemna s produci cu grad maximal
de utilitate, cantitatea rmnnd n acest fel un indicator de importan secundar,
strict dependent de nivelul cererii.
Acest mod de abordare a productivitii, poate pune n discuie diferenierea
ntre productivitatea la nivelul firmei i cel la nivel agregat, social. Pe de alt parte,
posibilitatea satisfacerii cerinelor clienilor i materializarea de paradigm de la
prod-out la market-in, datorat flexibilitii produciei i a noilor abordri de


498
marketing, posibile acum datorit sistemelor IT&C, servete ideii de mbinare a
elementelor de calitate i a celor de productivitate, pentru atingerea competitivitii.
n consecin, se impun redefiniri de termeni, care trebuie s includ i
indicatorii legai de protecia mediului i calitatea vieii, mbinnd aspectele
cantitative cu cele calitative att la nivel de individ ct i la nivel social. n aceste
condiii, apare ca surs important de cretere a productivitii, reducerea i chiar
eliminarea risipei, n condiiile contientizrii i cultivrii necesitii de consum
raional, pornind de la nivel individual spre cel agregat naional.
Abordarea de aceast manier, face apel la promovarea unui alt sistem de
valori dect cel actual - care ncurajeaz consumul n exces, crearea noului sistem
bazndu-se pe educaia i nvmntul de toate gradele, misiunea n aceast zon
fiind crearea contiinei comunitare i ulterior a celei globale, care s permit
nelegerea satisfaciei nu prin ceea ce este mult, ci prin ct, ne este util!
Promovarea noilor tehnologii i a inovrii n condiiile exigenelor
ecologice, a devenit o constant a politicilor statelor dezvoltate. Germania spre
exemplu, nregistreaz o cifr de afaceri de peste 250 miliarde euro n domeniul
ingineriei, rspectnd standardele nalte de mediu, cu deosebire n industria
automobilelor, a roboilor, proiectarea de ansamblu a firmelor industriale etc.
exportnd n unele dintre aceste domenii peste 70% din producia realizat.
Firma Siemens, nregistreaz n medie 36 de inovaii pe zi, 60% din
cheltuielile pentru cercetare-dezvoltare fiind alocate dezvoltrii de software n cadrul
unor echipe ce lucreaz n reea cu colegi din SUA, Suedia i India.
Germania promoveaz tehnologii avansate i n domeniul energiilor
alternative i al produselor pentru protecia mediului, deinnd 20% din totalul
mondial, estimnd n continuare o cretere de 40% pn n 2010 (Rdceanu E.,
2007).
Pe de alt parte, aciunea legilor economice specifice economiei de pia,
trebuie neleas i folosit n condiiile societii contemporane n curs de
globalizare, puternic influenat de principalii actori economici care sunt firmele
multinaionale, marile corpo-raii care practic direcioneaz i condiioneaz
desfurarea activitilor de producie i de vnzare - prin marea lor putere
economic i influen politic.
Dac n domeniul produciei, marile corporaii precum: Toyota, Ford, IBM,
Intel, Microsoft, Siemens etc. dicteaz standardele n domeniile lor de producie, n
ceea ce privete vnzrile, acestea sunt tot mai mult acaparate, n domeniul
produselor de larg consum, de ctre marile reele de super-marketuri, care reduc tot
mai mult rolul firmelor mici i mijlocii n domeniu (Korten C.D., 1995).
i totui, performanele marilor firme se difereniaz, ordinea lor n
clasamente fiind dat de diferite criterii, mai mult sau mai puin corelate, precum:
cifra de afaceri, valoarea de pia a activelor etc. bncile dominnd prin fondurile
financiare deinute i att de necesare investiiilor pentru dezvoltare.
Societatea post-industrial, tot mai mult influenat de progresul tehnico-
tiinific mai ales de informatizarea i automatizarea din domeniul produciei i nu


499
numai, impun noi practici educaionale i manageriale capabile s produc
schimbrile de mentalitate reclamate de noile condiii.
Toate acestea se manifest nu numai pe piaa bunurilor materiale i de
capital, ci i pe piaa muncii, unde nvmntul de toate gradele este chemat s joace
un rol priori-tar prin generarea unei oferte competitive, alturi de ceilali factori de
influen strategic, precum domeniul legislativ, tehnologic, cultural i socio-politic.
. Dezvoltarea exponenial nregistrat n domeniul tehnico-tiinific pe
parcursul secolului XX, a acreditat noul concept de Societate a Cunoaterii
subliniind rolul creativitii ca factor generator dar i rezultant, al cunoaterii - n
prezent principalul factor de progres n toate domeniile de activitate.
Procesul cunoaterii i instruirea, sunt caracterizate ca fiind esenial de
natur constructivist, acest proces desfurndu-se la dou nivele: inteligena
organizeaz lumea, organizndu-se i pe sine (Brookes J.).
Acest concept, acord cercetrii i nvmntului rolul de amplificator al
cunoa-terii teoretice i practice, concretiznd aici rspunsul la marile ntrebri: ce -
cum - pentru ce - cu ce beneficiu individual i social se cerceteaz, se creaz, se
produce i se vinde?
Referindu-se la nvmntul superior tehnic i economic, inginerii i
economitii sunt tot mai solicitai n 3 mari direcii, i anume:
- cercetarea tehnico-economic i proiectarea
- managementul operaional al proceselor de producie
- vnzarea produselor, inclusiv cele ale cercetrii tiinifice.
De aici, rezult i nevoia de transformare pragmatic a nvmntului
superior, n direcia eficientizrii i a progresului calitativ necesar. Absolvenii,
ingineri i economiti trebuie s cunoasc i s stpneasc tot mai bine domeniile
IT&C, noile tehnologii de proiectare i producie (CAD, CAM, CAE, CIM etc.)
precum i educarea cererii de consum n spiritul calitii i a productivitii, dar i
a proteciei mediului i a proteciei consumatorilor pentru creterea real a calitii
vieii.
Alte abordri metodologice privind calitatea i productivitatea, sunt: cei
4M (men, materials, machines, method), analiza factorilor de influen, precum i
metodele moderne de conducere a produciei.
Integrarea diferitelor abordri, i gsete expresia cel mai bine structurat n
conceptele de (Imai M., 1994):
- Management total al calitii - TQM
- Managementul total al produciei i productivitii - TPM, i
- IPQI, Ingineria Proiectrii calitii integrate.
Pe de alt parte, cei 7S (strategy, structure, systems, style of management,
skills, system of values, staff) ca factori de succes strategic ai firmei, constituie o
specificare din alt punct de vedere a factorilor care determin competitivitatea firmei
i a produselor sale. Este n fond, aplicarea unui alt principiu de partiie n mulimea
factorilor de influen ai competitivitii.


500
Din punctul de vedere al managerilor, este important ca aceast mulime de
factori s fie ct mai bine cunoasct, atenia asupra celor cu influen determinant
fiind acordat n mod analog cu tratarea activitilor n graful asociat unui proiect,
unde atenia maxim este acordat activitilor critice.
Rezolvarea problemelor care apar, depinde de sistemul de comunicare pe
vertical i pe orizontal din cadrul organizaiei, ca i de sistemul de valori i cel de
cultur de firm, precum i de capacitatea i flexibilitatea structurii de management
n nelegerea i negocierea situaiilor care apar n firm, respectiv n relaiile sale cu
mediul economic, tehnologic i chiar cu mediul social i politic.
Managementul competitivitii, apare astfel drept conceptul managerial de
cone-xiune ntre managementul strategic i cel operativ, nglobnd n acelai timp
managemen-tul calitii i cel al productivitii, pe termen scurt, mediu i lung.

Competitivitatea i resursele umane
Factorul uman i pstreaz rolul preponderent n atingerea performanei
ntre-prinderilor, chiar i n condiiile dezvoltrii accelerate a formelor de
automatizare a tot mai multor activiti, n special cele productive, omul fiind n
continuare cel care sta-bilete obiectivele dezvoltrii, strategiile de realizare ale
acestora i a formelor de control, precum i de adaptare la condiiile mereu
schimbtoare ale mediului intern i extern.
Adecvarea competenei la specificul sarcinilor de serviciu, constituie un
element de succes i de motivare a resursei umane, fiind un factor favorizant al
participrii indivi-zilor la stabilirea strategiei i realizarea obiectivelor firmei, ca o
component a practicrii managementului democratic, participativ i implementarea
TQM i TPM.
Competena i motivaia, sunt dou caracteristici ale resursei umane care se
inter-condiioneaz i care trebuie s acioneze sinergic prin potenare reciproc
pozitiv.
Motivaia i competena, sunt concepte relativ la nivel individual, n timp ce
loialitatea fa de firm, este conceptul care privete ataarea individului de
organizaia din care face parte.
Motivaia, mpreun cu competena i loialitatea fa de firm, genereaz
performana.
Competitivitatea resursei umane, este rezultatul evalurii performanei
proprii n raport cu cea a competitorilor i se manifest att la nivelul individului ct
i ca rezul-tant, la nivelul firmei.
Dezechilibre pozitive de performan ale unor firme, pot fi determinate de
crearea sau asimilarea unor salturi tehnologice, ajutate de trecerea la o nou
generaie de echi-pamente IT&C, urmat n cazul sistemelor de calcul, de creterea
vitezei de procesare i noi faciliti funcionale. Accesul la echipamente i metode de
lucru superioare, creaz avantaje i la nivel individual.
Motivaia material n cadrul mixului motivaional, continu s fie
principalul element de impulsionare, ceea ce face ca cei mai bine pregtii i flexibili


501
absolveni ai universitilor noastre s opteze pentru angajamente n statele
occidentale, unde ofertele salariale sunt mult mai atractive.
Fenomenul migraiei forei de munc i a capitalului, n forme tot mai
variate, mergnd pn la firmele virtuale, poate contribui la crearea organizaiilor de
mare com-petitivitate, i ilustreaz o dat n plus punctul de vedere constructivist n
teoria i practica managerial contemporan, pregtind-o pentru viitor cnd diferitele
orientri adesea cu caracter contradictoriu (centralizare-descentralizare, autoritate-
autonomie, specializare-diversificare etc.) se contureaz tot mai pregnant ntr-o
complementaritate profitabil, n funcie de mediul n care acioneaz, condiionate
de calitatea i nivelul cunoaterii, precum i de calitatea comunicrii i a sistemelor
IT&C. (Fukuda Y, 1994)
Aplicarea principiului kaizen, potenat i de practica celor 7S - un sistem
com-portamental cu caracter general, relativ la ordonarea i execuia raional a
activitilor i a folosirii instrumentarului de lucru - a condus la crearea n cadrul
JPCSED (Japan Productivity Center for Social Economic Development) a
Sistemului IPQI. Abordarea metodologic a celor 7S are loc att la nivel
conceptual ct i la nivel operativ.
Fractalitatea sistemelor de conducere, a fost introdus pe la mijlocul anilor
60 de ctre grupul lui Mesarovici, la Case Reserve University, fiind aplicat i la
noi cu bune rezultate (E. Rdceanu, 1985).
Sistemele fractale utilizate, sunt cu dou bucle de reglare: la nivel strategic-
tactic i la nivel operaional, bazate ns pe acelai tip de mecanism de reglare al
modului de exercitare a funciilor de conducere, cu ponderi i pe orizonturi de timp
diferite, ceea ce confirm i caracterul de fractalitate a exercitrii managementului la
diferite nivele i componente structurale, ale sistemului condus n spiritul lean-
management.
n Romnia, dup 1990 a nceput s se acorde o importan sporit
sistemelor de calitate, din anul 2001 acordndu-se Premiul romn pentru calitate -
J.M.Juran.
Peste 30 de firme au putut fi declarate c dein un management excelent, n
urma evalurilor multicriteriale ce definesc modelul european de excelen
managerial al European Foundation for Quality Management - EFQM, reunind
toate ideile valoroase care au produs rezultate de-a dreptul spectaculoase n cadrul
unui mare numr de firme considerate de elit n spaiul economic european.
Acest model de excelen managerial, este aplicat acum n peste 30.000 de
organizaii din Europa, care urmresc s obin prin excelena managerial, nu
numai un profit ct mai ridicat, ci i un grad ridicat de satisfacie n rndul clienilor,
al propriilor salariai, al partenerilor de activitate, altfel spus, al tuturor factorilor
interesai n mersul profitabil al activitii.
Fundaia pentru Premiul romn al calitii J.M.Juran trebuie apreciat
pentru misiunea de maxim importan public, racordnd corpul managerial din
Romnia la paradigmele europene privind managementul de nalt performan,


502
acionnd totodat pentru ca modelele i instrumentele specifice acestor concepii s
devin un know-how accesibil pentru toi cei care i doresc s-l implementeze.
Societatea noastr este tot mai dinamic i, prin elitele care le avem n toate
domeniile, trebuie ncurajat cultura valorilor ferme - care s mobilizeze societatea
romneasc spre un destin firesc n condiiile integrrii n Uniunea European.
Nu mai putem continua s producem bunuri lipsite de calitate, impunndu-se
practicarea i pe meleagurile mioritice a cultului lucrului bine fcut ca valoare
fundamental pentru economia noastr n cutarea performanei.

Bibliografie
Brookes J., The case of constructivist class-room,
www.univie.ac.at/constructivism key
Fukuda Y, Sase T., 1994, IPQI for Productivity Facilitators, JPCSED,
Tokyo;
Imai M., Kaizen, 1994, The Key to Japans Competitive Success, McGrow
Hill;
Korten C.D., 1995, Corporaiile conduc lumea, Ed.Phorum;
Pop V. i colab., 2006, Management, Economie, Dezvoltare, Ed.Risoprint,
Pop V., 2007, Relaii politice i economice, Ed.Univ.Nord, Baia Mare;
Rdceanu E., 2001, Managementul, generatorul succesului, Ed.Bren,
Bucureti;
Rdceanu E., 2007, Calitate-Productivitate-Competitivitate, o abordare
managerial constructivist, revista Univers Ingineresc, martie 2007, Bucureti;
Tsutsumi T., 2001, Management book, Ed.HPC, Budapesta.


503
DIE BESCHWERDE - DIE REKLAMATION INNERHALB
EINES GESCHFTSABLAUFS

Rodica Teodora Biri*, Vera Kozakova**
*Western University Vasile Goldi Arad, Romania,
birisrodica@yahoo.com
**University Tomase Bati, Zlin, Czech Republic,
kozakova@fhs.utb.cz

Abstract
The present paper treats two situations: first the situation of the dissatisfied
customer, who did not receive all the products he ordered or he received another product
and the second situation is when the supplier tries to correct his mistake. In these cases we
have two business letters: the letter of complaint and the reply letter. Both of them will be
explained by means of examples.
Keywords: Beschwerde, Kunde, Lieferant, Geschftsbrief, Regel, Formulare,
Wnsche, Firma, Unzufriedenheit

1. Einleitung
In der vorliegenden Arbeit behandeln wir zwei Situationen: erstens die
Situation des unzufriedenen Kundens, der nicht oder nur teilweise die bestellte Ware
bekommen hat und zweitens, die Situation des beschuldigten Lieferers, der sich
bemhen muss, das ganze wieder gut zu machen. In diesen Fllen handelt es sich um
eine Beschwerde oder Reklamation und um eine Antwort auf diese Beschwerde.
Manchmal geschieht es, dass der Kufer bei der Prfung der gelieferten
Ware einen Mangel oder Defekt feststellt, dass eine falsche Ware oder Menge
geliefert worden ist oder, dass die gelieferte Ware beschdigt ist. In solchen Fllen
versuchen die Geschftspartner die aufgetauchten Probleme mittels der
Korrespondenz zu regeln. So sendet der Kufer dem Lieferer eine Beschwerde,
Reklamation, Beanstandung, oder Mngelrge. Hier erklrt er genau, welche Mngel
er festgestellt hat und macht einige Vorschlge um diese Probleme zu lsen.
Manchmal bittet er auch den Verkufer, Vorschlge zur Regelung der Angelegenheit
zu machen.
Reklamationen werden im Geshftsleben und im Gesetz als Mngelrgen
bezeichnet. Sie werden dann ntig, wenn einer der Geschftspartner mit der
Lieferung oder Leistung des anderen nicht einverstanden ist.(DUDEN, 2006) Der
Mangel kann schriftlich oder mndlich bekannt gemacht werden; empfehlenswert ist
aber die schriftliche Form, wegen der Beweiskraft. Wenn man spter zum
Rechtsstreit kommt ist es gut, wenn man aussagefhiges schriftliches
Beweismaterial als Unterlagen hat.


504
Es hngt von den jeweiligen Umstnden ab, welche Regelung der Kufer
verlangt. Der Kufer stellt die unbrauchbare Ware dem Verkufer wieder zur
Verfgung. Wenn die Mngel klein sind, erklrt er sich bereit, die Ware zu behalten,
wenn ihm der Verkufer einen Preisnachla gewhrt. Bei Minderlieferung verlangt
der Kunde die Nachlieferung der Ware oder krzt die Rechnung um den
entsprechenden Betrag. Wenn Mngel an technischen Gerten festgestellt worden
sind, kann man sie durch Reparatur oder durch den Austausch der Ersatzteile
beseitigen.
Es gibt viele Branchen in denen der Hersteller eine Garantie fr seine
Produkte bernimmt. Auf Grund dieser Garantie verpflichtet er sich, alle innerhalb
der Garantiezeit auftretenden Mngel kostenlos zu beseitigen, wenn diese auf
Verarbeitungsfehler zurckzufhren sind.

1.1. Struktur der Beschwerde/der Reklamation
Da die Beschwerde ein Handelsbrief ist, muss sie alle obligatorischen
Bestandteile eines Geschftsbriefes enthalten: Briefkopf, Adresse des Empfngers,
Bezugszeichenzeile, Ort und Datum, Betreff, Anrede, Brieftext, Gru, Unterschrift,
Brieffu. Man soll sowohl der ueren, als auch der inneren Form des Briefblattes
groe Aufmerksamkeit schenken und diese obligatorischen Elemente an der
richtigen Stelle eintragen.

Briefkopf

Anschrift des Empfngers
Datum
Datum der Bestellung
Datum und Nummer der Lieferung
Genaue Benennung der Ware oder Dienstleistung

Anrede

Genaue Benennung der Art des Mangels
- Menge: zu viel oder zu wenig geliefert
- Gte: Abweichung von der Qualitt
- Art: andere Ware oder Dienstleistung als bestellt
- Beschaffenheit: Ware oder Dienstleistung anders als bestellt

Genaue Beschreibung des Mangels

Ansprche nennen oder den Verkufer um Vorschlge bitten
- Minderung: Preisnachla fordern
- Umtausch: beschdigte Ware gegen einwandfreie umtauschen


505
- Schadenersatz: nur im Falle, dass keine andere Mglichkeit besteht, den
Schaden zu erheben
- Wandlung: Rcktritt vom Kaufvertrag

Bitte um die Lsung der unerwnscht aufgetauchten Probleme oder Hoffnung auf
eine gute Lsung diser Probleme

Gru

Unterschrift

Brieffu

============================================================
=========
Beschwerde wegen teilweiser Falschlieferung

Sehr geehrte Frau Verkaufsleiterin,

Wir besttigen hiermit den Empfang Ihrer Sendung vom 3.05., Bestellung Nr. 1324
vom 16.04,
mssen aber mit Bedauern feststellen, dass Sie uns zu den 1oo schwarzen Blusen
auch zehn rote mitgeliefert haben. Auerdem weisen fnf Jacken bei den rmeln
Deffekte auf.

Wir sehen uns verpflichtet, Ihnen die roten Blusen zurckzuliefern und hoffen, dass
Sie uns so bald wie mglich statt diesen, schwarze Blusen schicken werden. Die
Jacken versuchen wir abzusetzen, aber nur bei einem reduzierten Preis. Wir sind
bereit, die Jacken nur bei einer Preisreduzierung von 35% abzusetzen, sonst mssen
wir die Annahme ablehnen.

Wir wren Ihnen fr eine umgehende Stellungnahme dankbar.

Mit freundlichen Gren

Grotextilien GmbH
Hannelore Keller
Hannelore Keller
Verkaufsleiterin
============================================================
Beschwerde wegen Fehlmenge


506
Sehr geehrter Herr Schneider,

Auf unsere Bestellung Nr. 5463 von 150 Flaschen Rotwein und 100 Flaschen
Weiwein erhielten wir durch Ihren Spediteur nur 5 Kartons mit je 20 Flaschen
Rotwein und 4 Kartons mit je 20 Flaschen Weiwein.

Wie wir in Ihrer Rechnung sehen konnten, haben Sie uns, so wie es auch in der
Bestellung steht, 150 Flaschen Rotwein und 100 Flaschen Weiwein gerechnet.
Wahrscheinlich ist Ihnen irgendwo ein Versehen unterlaufen. Wir lieen uns die
Minderlieferung von 50 Flaschen Weiwein und 20 Flaschen Rotwein von Ihrem
Spediteur besttigen. Eine Kopie dieser Besttigung legen wir bei.

Wir haben Ihre Rechnung um den Wert der fehlenden Flaschen, 1978 Euro gekrzt
und senden Ihnen ber den Restbetrag von Euro einen Scheck.

Mit freundlichem Gru

Weinbetrieb Mller
Mller
Gerda Mller
Betriebsassistentin

Anlagen: Kopie der Besttigung des Spediteurs
Scheck

2. Antwort auf Beschwerde
Jede Beschwerde wird von dem Lieferer sorgfltig geprft. Danach handelt
er wie folgt:
- Wenn sie berechtigt ist, entschuldigt sich der Lieferer bei seinem
Kunden und bringt die Angelegenheit so schnell wie mglich in
Ordnung in dem er die Forderung des Kunden erfllt: Minderung,
Umtausch oder Schadenersatz.
- Die Beschwerden die als nicht berechtigt angesehen werden, werden
zurckgewiesen.
- Die Beschwerden werden nur teilweise berechtigt angesehen. In diesem
Fall macht der Lieferer einen Gegenvorschlag um den Kunden zufrieden
zu stellen.
- Die Schden oder Verluste, die whrend des Transports vorkommen,
mssen der Versicherungsgesellschaft gemeldet werden, bei der die
Ware versichert wurde. Nach der Prfung der Schadensmeldung
vergtet die Versicherung den Schaden.
Bei der Beantwortung einer Beschwerde muss man auf folgendes achten:
- Wie wird der Kunde darauf reagieren?


507
- Wird er mit dem Vorschlag des Lieferanten einverstanden sein?
- Falls er widersprechen wird, warum wird er das tun?
- Was kann man machen, wenn der Kunde mit dem Vorschlag nicht
einverstanden ist?
- Man soll sich die Reaktion des Kundens im vorhinein ausdenken, um
spteren Schriftrger auszusparen.
Manchmal kommt es wegen der Qualitt der gelieferten Ware zu
Meinungsverschiedenheiten zwischen Kufer und Verkufer. Wenn die beiden
Geschftspartner diese Angelegenheit nicht alleine lsen knnen, mssen sie sich an
ein ordentliches Gericht oder an ein Schiedsgericht wenden. Dazu mssen sie sich
durch eine entsprechende Klausel im Vertrag verpflichten, bei eventuellen
Streitigkeiten ein Schiedsgericht anzurufen und die schiedsrichterliche Entscheidung
anzuerkennen.

2.1. Struktur der Antwortbriefe auf Reklamation
Der beschuldigte Lieferer muss sehr darauf achten, wie er die Beschwerde
beantwortet. Er muss zuerst berprfen, ob die Reklamation des Kufers begrndet
ist und er muss sich dann an diesem entschuldigen. Dann muss er auf die Wnsche
des Kunden aufmerksam eingehen, so dass er nicht zu viele Verluste hat. Man muss
dem Kunden zeigen, dass man seine Reklamation ernst nimmt und dass es sich um
einen Einzelfall handelt. Man soll zeigen, dass man Verstndnis fr seine Situation
hat. Es ist gut, wenn der Lieferant die Beschwerde des Kundens mit seinen eigenen
Wrtern wiedergibt. Man sollte versuchen, ein falsches Behandeln des Kunden
zum Beispiel fehlerhafte Behandlung der Ware alllgemein zu erklren, denn man
kann Vorwrfe auch indirekt erklren.
Der Lieferer muss auf die Sprache sehr achten und muss seine Worte mit
sehr groer Sorgfalt auswhlen. Man soll die Sprache des Kundens sprechen. Man
kann mit Fachwissen argumentieren ohne den Kunden mit Fachtermini zu
berfordern. Er darf nicht das Gefhl bekommen, dass man ihn fachlich unterschtzt.
Spott und Ironie mssen weggelassen werden. Vermeiden muss man auch die
Belehrungen dieser Art wie: Sogar Ihnen drfte bekannt sein, dass .... oder Ist
Ihnen als langjhrigem Bezieher der ... tatschlich unbekannt, dass ... oder Sie
sollten wissen, dass ..... Man muss dem Kunden die Mglichkeit erffnen, ohne
Gesichtsverlust seine Meinung zu der Reklamation zu ndern. Es wird nicht verfolgt,
dass er dann zugibt, dass er im Unrecht sei, sondern man knnte ihn dazu bringen,
dass er folgendes sagt: Im Grunde stimmt es was ich gesagt habe, aber unter diesem
Aspekt habe ich die Sache noch nicht gesehen.

Briefkopf

Anschrift des Empfngers

Bezugszeichen Datum


508

Betreff: Angabe auf welche Lieferung sich die Beschwerde bezieht
Datum der Beschwerde
Anrede

Am Anfang soll man die Punkte nennen in denen man mit dem Kunden
bereinstimmt

Wiederholen, um welche Mngel es sich nach Ansicht des Kunden handelt

Objektiv zur Reklamation Stellung nehmen:
- Den Wunsch des Kunden erfllen
- Andere Lsung vorschlagen

Eventuell um Entschuldigung bitten

Gru

Unterzeichnung

Brieffu

===============================================
Positive Antwort auf Beschwerde
===============================================

Ihre Zeichen/Ihr Schreiben vom Wrzburg, den 21.Mrz 2001
VK/se 17.03.

Antwort auf fehlerhafte Lieferung

Sehr geehrte Frau Hannelore Keller,

Ihrem Schreiben entnehmen wir, dass wir teilweise falsche Ware geliefert haben u.
zw. zehn rote statt zehn schwarze Blusen und fnf Jacken mit Deffekte geliefert
haben.

Wir haben den Fall untersucht und uns entschieden, Ihnen die Blusen zu tauschen.
Was die Jacken anbetrifft, sind wir bereit, Ihnen die verlangte Preisreduzierung von
35% zu gewhren und stellen Ihnen eine neue Rechnung auf.

Wir hoffen, die Angelegenheit zu Ihrer vollen Zufriedenheit erledigt zu haben und
bitten Sie uns auch in Zukunft Vertrauen zu schenken.


509

Mit besten Gren

Vera Klnisch
Vera Klnisch
Betriebsleiterin
Anlagen: Rechnung
===============================================
Lieferer verweist den Kunden an die Versicherungsgesellschaft
===============================================

Sehr geehrte Herren,

Durch Ihr Schreiben vom 1. November haben wir erfahren, dass unsere letzte
Sendung beschdigt ankam und dass ein groer Teil der Ware unbrauchbar ist.

Wir bedauern sehr, dass so etwas passiert ist. Wir haben den Fall untersucht und
haben dabei kein Verschulden unsererseits festgestellt, denn wir achten immer auf
sorgfltige Verpackung. Unserer Meinung nach, kann der Schaden nur durch ein
auergewhnliches Ereignis entstanden sein.

Deshalb schlagen wir vor, dass Sie den Schaden unter Vorlage der
Versicherungspolice oder des Versicherungszertifikats bedecken sollen. Falls wir Sie
dabei helfen knnen, stehen wir Ihnen gern zur Verfgung.

Wir hoffen auf eine baldige Regulierung des Schadens und auf weitere
Zusammenarbeit.

Mit freundlichen Gren

Hauptmann AG
Rhauptmann
Roland Hauptmann

Wenn man eine Brcke zum Kunden baut und von den gemeinsamen
Gesichtspunkten ausgeht, wenn man Verstndnis und Mitgefhl - auf die Probleme
des Kufers eingehend - zeigt, wenn man seinen Fehler erkennt und ihn mit Geduld
lst, dann wird man die Probleme, die in einer Reklamation auftauchen gut lsen
und den unzufriedenen Kunden, als ein zufriedener Kunde weiterhin behalten.


510
Bibliographie
Biri, R. (2002): Coresponden comercial n limba german (Deutsche
Handelskorrespondenz), Ed. Servosat, Arad, ISBN 973-9442-31-5
Duden, (2006): Briefe gut und richtig schreiben, Bibliographisches Institut
Mannheim-Leipzig-Wien-Zrich
Duden, (2007): Richtiges und gutes Deutsch, Bibliographisches Institut
Fritsch, U., Knappe, K.(2000): Wirtschaft auf einen Blick, Bank-Verlag,
Kln
Koch, M. (1999): So schreibt man heute Briefe-Faxe-E-Mails, Medienfabrik
Graz, Verlags-und Vertriebs-GmbH
***, Langenscheidts Musterbriefe-100 Briefe Deutsch, Langenscheidt
Verlag, Berlin und Mnchen, 1992.


511
DIE SPRACHE IN EINEM DEUTSCHEN
GESCHFTSBRIEF

Iveta Kontrikova PhD, Mria PomffyovPhD
Matej Bel University Poprad, Slovakia
iveta.kontrikova@umb.sk, maria.pomffyova@umb.sk

Abstract
The language used in business letters has fixed rules that are to be known and used
in business correspondence. These rules are established by DIN Norms. When writing such
letters not only the external form is very important but also the interior form and letter
content play an important role. Some of these rules which are to be taken into account when
composing a business letter are explained by means of examples.
Keywords: Geschftsbrief, Text, Fehler, vermeiden, Seite, Hflichkeit,
Wiederholung

Die Sprache eines Geschftsbriefes beruht auf einige bestimmte Regeln.
Man muss diese Regeln kennenlernen und sie beim Schreiben der Handelsbriefe
anwenden. Diese Regeln werden durch die DIN-Normen von dem Deutschen
Institut fr Normung bestimmt. Bei solchen Briefen ist nicht nur die uere Form
sehr wichtig, sondern auch die innere Form und der Inhalt spielen eine groe Rolle.
In dieser Studie werden einige dieser Regeln, die man beim Verfassen eines
Geschftsbriefes beachten muss anhand von Beispielen erklrt.
Der Text eines Geschftsbriefes soll klar und einfach sein, Unklarheiten soll
man vermeiden, denn diese knnen schlimme Folgen haben. Alle Texte sollen in
einer natrlichen Weise und sehr leichtverstndlich verfasst sein. Deshalb soll man
wenn mglich kurze Stze verwenden. Man soll die Briefe positiv einleiten und
positiv beenden. Der Text des Briefes soll den Leser positiv ansprechen.
In einem Geschftsbrief sollen alle obligatorischen Bestandteile (Briefkopf,
Adresse des Empfngers, Bezugszeichenzeile, Ort und Datum, Betreff, Anrede,
Brieftext, Gru, Unterschrift, Brieffu) enthalten sein. Man soll der ueren Form
des Briefblattes groe Aufmerksamkeit schenken und diese obligatorischen
Elemente an der richtigen Stelle eintragen.
Die Wiederholung von Partnerinformation muss vermieden werden, auer in
einigen Situationen wie zum Beispiel:
- Man bezieht sich auf ein Telegramm oder auf ein Telefongesprch
- Man korrespondiert mit einem Kunden, der selbst mit der Hand geschrieben
hat. Man nimmt an, dass er keine Kopie des Briefes hat und so
ist die Wiederholung einer Aussage ntzlich
- Der Partner hat sich unklar ausgedrckt. Durch die Wiederholung einer
Information kann man eine Klrung erreichen.


512
Man soll hflich sein, aber man darf mit der Hflichkeit nicht bertreiben.
Deshalb muss man auf die Hflichkeitsformeln sehr gut achten. Die Wrter bitte
und danke drfen nicht vergessen werden. Man soll sehr aufmerksam vom Wir
(Wir-Stil) zum Sie (Sie-Stil) bergehen. Die Personalpronomen werden mit
groen Anfangsbuchstaben geschrieben: Du, Dir, Dich, Dein, Ihr, Euer, Euch, Sie,
Ihr, Ihnen
Beispiele: Bitte teilen Sie uns mit, ob.
Wir schicken Ihnen die vollstndige Preisliste
Wir danken Euch fr Eure Muster (Kontrikova, Biris 2004)
In einem Brief soll man, wenn mglich ein einziges Problem auf einer
einzigen Seite behandeln. Wenn der Brief mehr als eine Seite hat, mssen die Seiten
nummeriert werden. Bei den Handelsbriefen schreibt man die neue Seitenzahl gleich
links unter dem Briefkopf. Bei den Briefen die mehr als eine Seite haben, wird die
nchste Seitenanzahl rechts unten angegeben: -/2; 2/3; /; Es wird nie auf die
Rckseite geschrieben. Man darf keine neue Seite nur fr den Abschlusssatz oder
nur fr die Gruformel und die Unterschrift nehmen. Auf der neuen Seite muss
wenigstens ein Textabschnitt geschrieben werden
In der letzten Zeit werden viele Geschftsbriefe am Computer geschrieben.
Das macht das Schreiben leichter und schneller, aber auch in diesem Fall knnen oft
Fehler vorkommen. Er kann eine Fehlerquelle sein, denn bei nachtrglich genderten
Stzen kommt es hufig vor, dass:
- die Zeichensetzung nicht mehr stimmt
- einige Wrter oft ausbleiben, besonders bei den
zusammengesetzten Verben
- das Subjekt im Singular steht und das Verb im Plural oder
umgekehrt
- Wortendungen nicht angepasst werden
Wie kann man das vermeiden?
Man soll diese Unterlagen nicht nur auf dem Bildschirm lesen, sondern in
ausgedruckter Form und sogar mehrmals bevor man diese wegschickt. Man soll eine
andere Person bitten, ihre Unterlagen zu lesen und zu korrigieren. Eine andere gute
Variante um diese Fehler zu vermeiden, ist, dass man nicht nur nach Rechtschreibe-
und Grammatikfehlern, sondern auch nach Tipp- und inhaltlichen Fehlern. Man soll
deshalb beim Korrigieren den roten Stift verwenden.
Es gibt manchmal in den Handelsbriefen veraltete Ausdrucksformeln, die
frher verwendet wurden, aber heute als veraltet erscheinen. Diese soll man,
wennmglich vermeiden. Hier bringe ich einige Beispiele an:
Anstatt: `Wir danken Ihnen im Voraus herzlichst fr Ihre Mhewaltung und zeichnen
mit vorzglicher Hochachtung` soll man heute Herzlichen Dank fr Ihre Mitarbeit,
Mit freundlichen Gren schreiben. Oder
Anstatt: `Zu meinem grten Bedauern muss ich Ihnen leider mitteilen, dass die
Prsentation in Anbetracht meiner Erkrankung nicht stattfinden kann` soll man
heute Leider kann die Prsentation nicht stattfinden, weil ich krank bin. schreiben.


513
Anstatt: `Bezug nehmend auf Ihr Schreiben vom ... wird mitgeteilt, dass wir mit der
Bezahlung des Kredites in vierundzwanzig Monatsraten in der Hhe von 12 000
Euro einverstanden sind` soll man heute Gerne knnen Sie Ihren Kredit in zwlf
Monatsraten bezahlen. schreiben.

Oft werden die wichtigsten Mitteilungen im Nebensatz verdrngt. Man muss
die Vorreiter vermeiden:
Anstatt: `Wir teilen Ihnen mit, dass Ihr Konto auf Ihren Wunsch aufgelst wurde`
soll man heute Ihr Konto wurde auf Ihren Wunsch aufgelst.
Oder: Zur Information: Ihr Konto wurde auf Ihren Wunsch aufgelst. schreiben.
Anstatt: `Wir freuen uns Ihnen mitteilen zu knnen, dass wir den Betrag von ... Euro
auf Ihr Konto bei der Volksbank berwiesen haben` soll man heute Wir haben die
Summe von .... Euro auf Ihr Konto bei der Volksbank berwiesen. schreiben.
Anstatt: `Wir wren Ihnen sehr dankbar, wenn Sie die Freundlichkeit htten, uns
gelegentlich mitzuteilen, ob Sie mit unserem Vorschlag einverstanden sind` soll man
heute Sind Sie mit unserem Vorschlag einverstanden? schreiben.
Das altmodische Kanzleideutsch enthlt viele Papierwrter (starre
schwierige Formulierungen, die in der gesprochenen Sprache kaum verwendet
werden), die vermieden werden mssen. Hier bringe ich dazu einige Beispiele:
Anstatt: Ìch bitte Sie hflich(st) ...
Ich mchte Sie bitten ...` soll man heute Bitte ... schreiben.
Anstatt: `Wir sind nicht in der Lage die Ersatzteile umgehend zu liefern` soll man
heute Wir knnen die Ersatzteile nicht sofort liefern. schreiben.
Anstatt: `Die Preise verstehen sich ohne Mehrwertssteuer` soll man heute Die
Preise enthalten keine Mehrwertssteuer. schreiben.
Man darf nicht zu viel Konjunktiv, Passiv und Superlativ verwenden! Der
Konjunktiv (Mglichkeitform des Verbs) verrt die Unsicherheit in der
Schreibweise. Er wird hufig durch Wrter wie wrde, drfte, knnte und wre
ausgedrckt.
Anstatt Wrden Sie uns bitte darber informieren? soll man heute Informieren
Sie uns bitte darber? schreiben.
Anstatt Drften wir Sie etwas fragen? soll man heute Darf ich Sie etwas fragen?
schreiben.
Anstatt Knnten wir das am Telefon besprechen? soll man heute Besprechen wir
das am ... ? schreiben.
Anstatt Wren Sie mit unserem Vorschlag einverstanden? soll man heute Sind
Sie mit unserem Vorschlag einverstanden? schreiben.
Das Passiv (Leideform des Verbs) macht den Ton unpersnlich. Es
verschweigt, wer etwas tut. Man verwendet besser das Aktiv (die Tatform):
Anstatt: Ìhre Mahnung wurde zur Kenntnis genommen` soll man heute Ihre
Mahnung wurde von uns zur Kenntnis genommen. schreiben.
Anstatt: `Die gewnschten Anlagen wurden am 3.Mai an Sie geschickt` soll man
heute Wir schickten Ihnen am 3.Mai die gewnschten Anlagen. schreiben.


514
Superlative (Meiststufen bei den Eigenschaftswrtern) klingen
unglaubwrdig. Man sollte sie vermeiden oder sehr sparsam einsetzen.
Anstatt: `Das von Ihnen erwhnte Problem wurde zu unserer vollsten Zufriedenheit
gelst` soll man heute Das von Ihnen erwhnte Problem wurde zu unserer
Zufriedenheit gelst. schreiben.
Anstatt: Ìch bin davon in keinster Weise informiert worden` soll man heute Ich
wurde darber nicht informiert. schreiben.
Anstatt: `Gren Sie Ihre Familie herzlichst von mir` soll man heute Gren Sie
Ihre Familie von mir! schreiben.
In der Geschftskorrespondenz sollten Ttigkeiten durch Zeitwrter
ausgedrckt werden, denn sie machen die Sprache lebendig. Wenn ein Satz zu viele
Substantive enthlt, wirkt er steif und mit einer bestimmten Absicht konstruiert. Man
soll die Substantivitis (Hauptwrterkrankheit) vermeiden. Man soll auch die so
genannten Streckformen selten verwenden: eine Erklrung abgeben statt
erklren, eine Feststellung treffen statt feststellen, einen Wunsch uern statt
wnschen, in Abzug bringen statt abziehen.
Anstatt: `Sollte eine berweisung nicht mglich sein, wird um Mitteilung des
Hinderungsgrundes gebeten` soll man heute Bitte teilen Sie uns den Grund mit,
wenn eine berweisung nicht mglich ist. Danke. schreiben.
Anstatt: `Die Bank nahm die berweisung der Raten vor` soll man heute Die Bank
berwies die Raten. schreiben.
Anstatt: `Sie werden hiermit ins Kenntnis gesetzt, dass das Gesetz mit ... in Kraft
getreten ist` soll man heute Das Gesetz gilt (bereits) ab ... schreiben.
Es gibt Wrter, die berflssige Zustze enthalten. Diese heien
Doppelungen und sollten vermieden werden: der weie Schnee, der alte Greis, der
rote Blut, das grne Gras, die gelbe Sonne, ... Sie entstehen auch dann, wenn
Fremdwrter verwendet werden, deren Bedeutung nicht genau bekannt ist. Auch die
Abkrzungen sollen vermieden werden, denn es kann passieren, dass der Adressat
diese Abkrzungen nicht versteht und, dass man so zu Missverstndnisse kommt.
Wenn schwierige Begriffe im Brief vorkommen und wenn man sie nicht vermeiden
kann mssen sie unbedingt erklrt werden.
Eine wichtige Regel, ist auch diejenige, dass man die Abstze des
Brieftextes laut den DIN-Regeln durch jeweils eine Leerzeile trennen soll. Der
Verfasser des Briefe soll abwechslungsreich schreiben. Er darf und muss die
Gedankenstriche, die Doppelpunkte, die Frage- und die Ausrufezeichen verwenden
dort wo man sie setzen muss. Man soll darauf achten, dass der Text normgerecht ist.
Der Schreiber des Handelsbriefes oder eine andere Person soll berprfen, ob die
Zeichensetzung und die Rechtschreibung richtig sind und ob der Text grammatisch
in Ordnung ist. Wenn man einen Text bersetzt soll man aufpassen, dass man nicht
wort-wrtlich in einer anderen Sprache (z.B. ins Rumnische oder ins Englische)
bersetzt, denn so kann es zu groen Missverstndnissen kommen
Man muss die Sprache und die Regeln eines Geschftsbriefes lernen und
beachten, denn sowohl die uere, als auch die innere Form eines Handelsbriefes


515
spielen eine groe Rolle in der Abwicklung eines Geschftes. Beim Schreiben eines
Geschftsbriefes soll man auf alle sprachlichen Elemente achten, denn die richtige
Verfassung eines Handelsbriefes bringt uns einen, Schritt nher zum geschftlichen
Erfolg.

Literature
Biri, R. (2002): Coresponden comercial n limba german (Deutsche
Handelskorrespondenz), Ed. Servosat, Arad, ISBN 973-9442-31-5
Duden, (2006): Briefe gut und richtig schreiben, Bibliographisches Institut
Mannheim
Duden, (2006): Die deutsche Rechtschreibung, Bibliographisches Institut
Hartley, P. Robins, (1997), Germana pentru oamenii de afaceri, Editura
Teora, Bucureti
Koch, M. (1999): So schreibt man heute Briefe-Faxe-E-Mails, Medienfabrik
Graz, Verlags-und Vertriebs-GmbH
Kontrikova, I., Biri, R., (2004) : Der Handelsbrief in der deutschen
Umgangssprache, Studia Universitatis Vasile Goldis Arad, Seria tiine
Economice, 2004
Kontrikova, I., Biri, R. (2004): Die Moeglichkeiten der Wortbildung im
Bereich der Fachwortschatzarbeit, Zbornik, Universitatea P. J. Safarika v
Kosiciach & Universitaet Karl-Franzens Graz, ISBN 80-7097-571-7
Nicolas, G., Sprenger, M., Weermann, W. (1993): Wirtschaft auf Deutsch,
Klett Verlag, Mnchen
Pomffyova, M., Kontrikova, I., , Bis, R., Biris, T., Multikulturne prostredie
ako rozvojovy stimul edukacnych aktivit v oblasti IKT, Acta oeconomica No 18,
Slovacia, 2005
*** Langenscheidts Musterbriefe-100 Briefe Deutsch, Langenscheidt
Verlag, Berlin und Mnchen, 1992.


516
THE MANAGEMENT AND FOOD SAFETY ON WORLD
LEVEL

Petru Aurel Darau
Vasile Goldis Western University Arad
Faculty of Science of Nature
91-93 Liviu Rebreanu str., 310414 Arad, Romania, tel/fax: +40-(257)22 86 22,
biologie@uvvg.ro

Abstract
Food safety is bounded to the presence of different kind of food danger on the
moment that we consume it (the ingestion of food). Because the dangers of food nature may
appear in any stage of the food chain, it is necessary an adequate check all along.
The concept of quality of any product reunites the totality of features, because of
which that sort of product is preferred by the consumer and the use of it satisfies the
physiological and aesthetical needs without harming his integrity.
Key words: food, food safety, consumer, quality

The XXI century brings new challenges in the food domain, it is consumed
more and more processed food and the technology is used more to obtain sure,
nourishing, tasteful food and with an attractive commercial aspect.
The concept of food safety was formulated after the Second World War in
the debates of the Food and Agriculture Organization. FAO defines the safety of
food through the immediate access of people to the food they need. The food safety
at the global level is assured when all nations including the poor ones have access to
food. The access to food and also the request of food depends on the prices and
incomes level. The safety of food has as basic components:
to assure the food need per inhabitant (expressed in calories and
proteins);
the level of economical development and stability of resources;
the purchasing power of the population and the permanent access to
food at low prices;
the food safety which permits a healthy diet.
The food safety of each country may be assured first of all from intern
resources. The accomplishment of this interest was possible only in the developed
countries through the adopted agricultural politics. To assure the food adequacy,
concept connected to food safety, was and remains a basic objective of food politics
on the countries where this level is not accomplished. The countries with insufficient
agricultural resources (the countries which produce oil from the Middle East)
struggle to increase the food self - sufficiency. The reasons which are at the base of


517
agricultural politics in these countries determinate food insecurity created by the
large import of food and dependence on global market, the exigencies of consumers
toward food, the preferences for fresh products, the religious restrictions which
concerns the meat.
Food safety is a dynamic concept, which has evolved different in time and
space. In developed countries food safety is the result of a modern economy and an
agricultural system. In developed countries food safety has different connotations
toward the pot-war period. Nowadays the quality and food safety are very important
and also the social protection of disadvantaged categories. Every developed country
is preoccupied to protect the public health, for this the European Union has
elaborated a very severe food legislation which is permanent adjusted to new created
situations.
At the European level it is considered important that the opulence and food
diversity to be kept and developed, but is necessary to elaborate and to adopt safety
rules of food to assure the same protection for all consumers in Europe.
Analyzing carefully the three components which define a good product -
safety, quality, nourishing value - it is noticed how these become the key of
production and consuming (figure 1).

Figure 1. The Management System of Food Safety/Security
Source: Decun M., Stoita M., 1999, Legislation for the Quality Management of
Animal Product, Mirton, Timisoara,


518
It is considered that the products made in EU are the surest of the world and
although the food safety is a permanent major preoccupation of the European
Committee. In this context, the management of food safety in Romania must be a
priority, if it is wanted that our products to have access and to be competitive on
European market. After rigorously investigations the European Committee has
elaborated a legislation concerning the protection health and politics of consumers,
approaching the problems of biotechnologies in the food section, biological
agricultural and food protection. The European Union agricultural politics has as
basic orientation in present the exigencies of consumers and products safety. The
food safety in countries in progress is limited and in different conditions, and in poor
countries the starvation is extended. The dramatic situation of these countries is the
consequence of poverty which doesnt allow a minimal quantity of products,
moreover the low quality of these products established by low weight of animal
protein. The inadequate diet includes a large part of global population (figure 2).

Figure 2. Food Products Characteristics/Features of Quality
Rotaru O., Mihaiu M., Dan D.S., 2006, The Health Control of Animal Products,
Risoprint, Cluj-Napoca

The World Health Organization estimates that inadequate nutrition occurs
both in the case of poor countries population who take in an insufficient amount of
calories, and in the case of less poor and rich countries where the phenomenon of the
masked famished is encountered. Malnutrition is expressed through deficiency or
excess in the nutritional elements intake. Over the lat few years, a new type of
malnutrition has emerged, determined by over-alimentation in the process of passing
from a cereal- and vegetable-based alimentation to one rich in fat and sugar. This


519
passage is called nutritional transition, which was determined by the following
factors: populations increase in income, migration to cities, womens emancipation,
lack of education, absence of food industry regulations. USA lies at the head of this
over-consumption wave. The share of American obese inhabitants of the total
population has increased from 15% (1980) to 23% (at present). The same tendency
has also appeared in Europe, but it is less intense.
Over-alimentation and obesity are encountered not only in rich countries,
but also in other countries within high-income population categories. WHO asserted,
with respect to over-alimentation, that it is one of the severest health problems in our
time. There is also another category of malnutrition, determined by certain
deficiencies in nutritive elements, which can cause serious diseases.
The implementation of the HACCP system in food industry units is of great
importance, leading to a decrease in incidents regarding consumers health
determined by food, thus attaining the major desiderate of nutritional safety.

Conclusions
Operators with activity in the food domain must prove that they have a
functional management system for food safety based on HACCP.
The European legislation in food domain covers all the production stages,
processing and distribution of products, such as animal food.
According to European legislation, the products cannot be commercialized if
they are not safe.

Bibliography
Darau P.A, 2006, The Hygiene of Units and the Safety of Animal Food
Products, Vasile Goldis University Press;
Decun M., Stoita M., 1999, Legislation for the Quality Management of
Animal Product, Mirton, Timisoara;
Popa G., Stanescu V., 1981, The Medical-Veterinary Control of Animal
Products, Bucuresti;
Rotaru O., Mihaiu M., Dan D.S., 2006, The Health Control of Animal
Products, Risoprint, Cluj-Napoca;
Rotaru Gabriela, Moraru Carmen 1997, The Risks Analyses, Critical Points
of Control, Ed. Academical, Galati;
*** The European Parliament Rule and European Council (CE) 852/2004;
*** The Decision 924/11.08.2005 concerning the approval of General Rules
for animal products hygiene, published in Monitorul Oficial 804/05.09.2005;
*** The Decision 925/11.08.2005 concerning the approval of Rules
regarding official performed checks to assure the verification in keeping with the
legislation of food for animals and products and the rules of health and animal
production, published in Monitorul Oficial Nr. 804/05.09.2005.


520
POLITICA ECONOMIC COMPONENT DE BAZ A
STRATEGIEI GENERALE A NTREPRINDERII

Sabin Iliei,
Universitatea de Vest Vasile Goldi Arad

Abstract.
In this study, the author presents the interfece way between the economic policy in
general and the economic entity in particular with the general strategy of the company
Keywords: stategie, politic, dimensiune procedural, tactic

1. Introducere
Modul de definire a politicii economice, precizarea sferei sale de cuprindere,
nominalizarea elementelor sale, a obiectivelor, scopului i trsturilor sale, a
instrumentelor, principiilor i metodelor folosite, a instituiilor i organelor
specializate antrenate n nfptuirea ei, toate acestea poart pecetea felului n care
tiina n general i aceea a conducerii, n special au reuit s defineasc i s
delimiteze o serie de concepte fundamentale ca acela de politic, n general, i de
politic economic n special, de organizare i de conducere a activitii economico-
sociale, de strategie, tactic i decizie, toate acestea n abordare sistemic i ntr-o
viziune integratoare.

2. Metod i rezultate
n sensul su cel mai larg politica trebuie neleas ca tiina i practica de
guvernare a unui stat, avnd ca sfer de activitate social-istoric care cuprinde
relaiile, orientrile i manifestrile care apar ntre partide, ntre categorii i grupuri
sociale, ntre popoare etc., n legtur cu promovarea intereselor lor, n lupta pentru
putere (Cotreanu I., Seche L. Seche M., 1998).
Politica poate fi privit ca o orientare, o activitate, o aciune a unui partid, a
unor grupuri sociale sa a puterii de stat n domeniul conducerii treburilor interne i
externe a unei ri (Cotreanu I., Seche L. Seche M., 1998).
Dup prerea profesorului universitar Constantin Tulai politica, n sens
general este neleas fie ca o activitate n domeniul conducerii sau sub form de
organizare i conducere (Tulai C., 1972), fie ca o concepie ce st la baza acestor
activiti. Cum activitatea politic se desfoar pe baza unor programe politice,
politica este uneori nfiat ca reprezentnd tactica, strategia, metodele i mijlocele
folosite n vederea realizrii obiectivelor fixate n astfel de programe.
Dei nu sunt explicit delimitate, apar totui deosebiri de nouan ntre
noiuni circumscrise aceluiai domeniu, convergente ca sens, dar complementare ca
sfer. Este vorba despre concepia i despre activitatea politic, despre programele


521
politice i obiectivele nscrise n ele, despre strategia, tactica, metodele i mijloacele
practice folosite.
Activitatea politic const dintr-un ansamblu de aciuni fizice, intelectuale i
morale desfurate de ctre membrii unui partid n scopul ctigrii alegerilor i
implementrii programului de guvernare.
Programul politic cuprind totalitatea aciunilor pe plan intern i extern pe
care un partid l propune electoratului, n vederea ctigrii alegerilor.
Obiectivul politic nscris n program reprezint o int inclus n programul
politic, i pe care partidul trebuie s-l realizeze n cazul n care ajunge la guvernare.
Strategia politic vizeaz, n opinia noastr, intele majore pe care un partid
trebuie s le aib n vedere, ntr-un orizont de ateptare de 3-5 ani, pornind de la
doctrina partidului.
n activitatea politic, tactica reprezint totalitatea mijloacelor folosite
pentru a determina pentru o perioad scurt de timp, linia de conduit a unui partid,
n funcie de situaia economico-social dintr-o ar, pentru a ctiga alegerile i
respectiv de a pune n aplicare programul politic de guvernare a uni partid.
Metoda n activitatea politic reprezint un mod de a proceda a membrilor
de partid, nainte i dup ctigarea alegerilor.
Mijloacele practice folosite n activitatea politic sunt diverse n funcie de
scopul pe care un partid i-l propune s l ating, respectiv atunci cnd se afl n
opoziie sau cnd se afl la guvernare.
Aa cum rezult din cele de mai sus, n tiinele politice nu exist o
concepie general acceptat, unitar asupra politicii. Acest lucru nu este un
inconvenient, deoarece st n natura tiinelor sociale i umaniste s nu ofere
niciodat o singur definiie, i cu att mai puin una "corect". Din aceast cauz, s-
a renunat - i pe bun dreptate - la cutarea n zadar a unei definiii precise a
politicii. Nucleul politicii poate consta n elemente precum puterea, conflictul,
dominaia, pacea sau altceva - totul depinde ns de felul n care este pus o
problem, de interesele implicate i de muli ali factori.
Dup prerea noastr, n abordarea conceptului de politic trebuie s se
porneasc de la etimologia cuvntului. Astfel, potrivit autorilor DEX ului
(Cotreanu I., Seche L. Seche M., 1998) politica este tiina i practica de guvernare a
unui stat. Politica are ca sfer de activitate social-istoric, relaiile, orientrile i
manifestrile care apar ntre partide, ntre categorii sociale, ntre popoare, etc., n
legtur cu promovarea intereselor lor, n lupta pentru putere. Politica poate fi
privit, n acelai timp, pe de-o parte, ca orientare, activitate i aciune a unui partid,
a unor grupuri sociale, a puterii de stat etc., n domeniul conducerii treburilor intere
i externe, iar pe de alt parte ca o ideologie care reflect aceast orientare, activitate
i aciune (Cotreanu I., Seche L. Seche M., 1998).
Pe de alt parte, abordarea conceptului de politic trebuie s se bazeze pe
teoria sistemelor, cu diferitele ei dimensiuni de percepere a politicii. Este vorba aici
de o concepie larg rspndit, care nu este ns n nici un caz i cea mai important
sau mai bun. Ea are totui avantajul c integreaz multitudinea de aspecte i


522
elemente ale sferei politicului, facilitnd structurarea i sistematizarea complexei
realiti politice i gndind politica dintr-o perspectiv multidimensional.
n acest sens deosebim trei dimensiuni (subsisteme) ale politicii:
dimensiunea instituional (polity), dimensiunea normativ i de coninut (politics)
i dimensiunea procedural (policy).
Dimensiunea instituional sau formal a politicii (polity), cuprinde
ansamblul de norme, reglementri procedurale i instituiile, n care se desfoar
politica. Dimensiunea instituional a politicii este stabilit n primul rnd prin
Constituie, prin sistemul juridic i prin tradiie. De asemenea, i principiile formrii
voinei politice sunt canalizate tot prin intermediul instituiilor: alegerile, drepturile
fundamentale - precum dreptul la libertatea de opinie, dreptul de asociere n partide
i asociaii, iar cadrul de activitate este acoperit de instituii. n limba englez,
aceast dimensiune instituional a politicii se numete polity.
Dimensiunea normativ i de coninut (politics) se refer la procesele
decizionale, la conflicte, la urmrirea obiectivelor i intereselor. Aceast dimensiune
a ridicat i unele din problemele clasice ale tiinelor politice (cine are dreptul s i
impun interesele?; Ce mecanisme exist pentru reglementarea situaiilor
conflictuale?; etc.). Felul n care este constituit politica, precum i modul n care
sunt ndeplinite sarcinile depind de diverse interese. De aceea, coninuturile politicii
sunt deseori presrate cu materiale potenial conflictuale. Dimensiunea de coninut a
politicii poart denumirea englez de politics.
n fine, dimensiunea procedural sau policy-ul vizeaz coninutul politicii,
prelucrarea problemelor i executarea sarcinilor prin intermediul sistemului politic i
administrativ, care ia toate deciziile obligatorii i care are ca scop medierea
intereselor prin situaii conflictuale i de consens. Acest proces permanent de
formare a voinei politice i de mediere a intereselor nu poate fi neles doar prin
simplul studiu al instituiilor sau al coninuturilor, ci presupune discutarea i
rezolvarea treburilor statului (Cotreanu I., Seche L. Seche M., 1998). Pentru aceast
dimensiune a conceptului de politic, limba englez ne propune termenul policy.
Privite n unitatea lor aceste trei dimensiuni dau substan conceptului de
politic.
n teoria sistemelor, sistemul politic este, alturi de alte sisteme, precum cel
economic, un subsistem. Particularitatea sistemului politic se manifest prin faptul
c n acest caz sunt alocate valori n mod autoritar (decizii obligatorii pentru toi).
Cnd ne gndim la teoria sistemului n politic nu putem s nu l amintim pe
David Easton (R.Muler, W.Schumann, 1994), care i-a prezentat modele proprii
privitoare la o teorie a sistemelor n trei volume - "The Political System" (1964), "A
Framework for Political Analysis" (1965) i mai ales n "A Systems Analysis of
Political Life" (1979). n centrul cercetrilor sale se afl ntrebarea, cum oare reuesc
sistemele politice s se afirme ntr-o lume caracterizat n acelai timp de stabilitate
i de transformare. Pentru a putea rspunde la aceast ntrebare, el este de prere c
este necesar s privim sistemul politic n contextul mediului su intra- i extrasocial
(fig.2).


523

Fig.2 Sistemul politic Easton
Conform acestei accepiuni, mediul este caracterizat de elemente precum
cererea (demands), ateptarea i susinerea (support), care se adreseaz sistemului
politic i care sunt prelucrate n aa-numitul "proces de conversie" ("Conversion
Process") din cadrul acestui sistem politic i care sunt transmise ulterior tuturor
membrilor unei societi sub forma unor legi i regulamente. Reaciile din cadrul
societii rezult astfel sub forma unui feedback, transformndu-se astfel din nou n
demand-uri i/sau support-uri.
n cazul ciclului dimensiunii procedurale (policy-ului) se pot adopta decizii
pe diferite faze ale acestui ciclu, aa cum se observ din figura 3.

Mediu
Mediu
I
n
t
r
r
i
I
e
i
r
i
Solicitr
Susiner
Decizii
Sistemul
politic
Feedbac
k


524

Definirea
problemei

Reformularea
politicii

Organizarea
agendei

Implementare
Formularea
politicii

Termenii
politici

Fig.3. Fazele ciclului dimensiunii procedurale
Astfel, n mediul economico-social poate s apar o problem i care este
definit pe baza cerinelor anumitor grupri i a valorilor sociale dominante ca
problem relevant pentru un anumit tip anume de activitate (definirea problemei).
Problema ajunge pe agenda politic a unui partid, care va decide cine se va ocupa de
soluionarea problemei, care va fi termenul de soluionare i cum se va rezolva
problema formulat anterior (configurarea agendei). nsoit de ncercri de
influenare, precum i de anumite confruntri n cadrul regulilor din sistemul
respectiv i a actorilor desemnai de acestea, urmeaz formularea politicii, ncheiat
de o repartizare autoritar a valorilor sub forma unei legi, al unui regulament sau al
unui program (formularea politicii). n procesul de aplicare, ea i afl structura
final prin procesul de implementare implicnd actori subordonai politic i
administrativ (implementare). Rezultatele i efectele concrete ale dimensiunii
procedurale vor aduce, n fine, reacii politice de aprobare sau respingere, care vor fi
i ele, la rndul lor, transpuse n sfera politicii i vor conduce la continuarea,
modificarea sau ncheierea Policy-ului (reformularea politicii, ncheierea politicii).
Analiza dimensiunii procedurale (a policy-ului) reprezint un subdomeniu
recunoscut i important al tiinelor politice, al crui interes se ndreapt mai ales
asupra dimensiunii de coninut a politicii n toate formele sale de apariie, ca de
exemplu proiecte, legi sau regulamente. ncercrile de clasificare a tipurilor de
politici au n vedere trei dimensiuni diferite: dimensiunea efectelor, principiile de
manevrare i dimensiunea structurii dimensiunilor procedurale.
Preocuparea actual privind coninutul politicii nu reprezint astfel, n cadrul
analizei dimensiunii procedurale, un scop n sine, ea aflndu-se n strns legtur cu
eforturile de a identifica factorii importani de influen care determin formarea
dimensiunilor procedurale. Pornind de la premisa c politica, n sensul de rezolvare a
problemelor prin intermediul dimensiunilor procedurale statale - avnd n vedere


525
faptul c diferenierea funcional este legat, printre altele, i de complexitatea
extraordinar a materialelor legislative - este determinat mai ales de condiiile-
cadru din fiecare domeniu n parte, analiza dimensiunii procedurale alege n mod
contient, ca punct de plecare n identificarea factorilor cu influen asupra
dimensiunilor procedurale, domenii singulare ale politicii. Ea ncearc prin aceasta
s cuprind ntreaga dimensiune i diversitate a determinanilor, ca de exemplu pre-
condiiile structurale, elementele specifice din decursul proceselor, elementele de
cultur politic, interesele i convingerile actorilor politici, factorii economici
.a.m.d. Pentru a evalua greutatea acestora i locul pe care l ocup, ea face apel la o
serie ntreag de concepte teoretice diferite.
Un alt element esenial n analiza dimensiunii procedurale l constituie faptul
c dimensiunile procedurale sunt analizate dintr-o perspectiv dinamic, care se
orienteaz nu numai dup apariia, ci i dup realizarea i, dup caz, reformularea
politicii de stat. Cu alte cuvinte, este vorba de o perspectiv orientat dup cicluri, n
cadrul creia pot fi distinse faze distincte, care n practic se suprapun sau merg
deseori n paralel (Ciclul Policy-ului). Aceast perspectiv orientat dup cicluri se
ntreptrunde astfel cu celelalte elemente deja amintite din analiza dimensiunii
procedurale, atunci cnd n cadrul acesteia se analizeaz dac i n ce msur se
modific o dimensiune procedural i care sunt factorii responsabili pentru acest
lucru.
3. Politica economic a entitii economice
La fel ca n cazul termenului de politic, i n cazul conceptului de politic
economic nu exist o unanimitate de preri.
Astfel profesorul universitar Gheorghe Manolescu, definete politica
economic prin ansamblul deciziilor adoptate de autoritile publice, n vederea
orientrii activitilor economice ntr-un sens considerat rezonabil pe teritoriul
naional. Se poate vorbi deci de politic economic cnd se decide creterea
deficitului bugetar pentru a se asigura utilizarea muncii, sau cnd se stabilesc norme
ale creterii preurilor i veniturilor pentru a limita inflaia (Gh.Manolescu, 1997).
nelegerea conceptului de politic economic, presupune n viziunea acelorai autori
realizarea a dou delimitri definitorii i anume: pe de-o parte politica economic nu
se substituie deciziilor private, ncercnd numai s le orienteze ex-ante, astfel nct
rezultatul s apar favorabil ex-post iar pe de alt parte politica economic nu se
confund cu economia public, aceasta din urm abordnd activitile economice pe
care statul le ntreprinde n calitate de agent economic.
Abordnd politica economic ca un sistem aceiai autori sunt de prere c
politica economic utilizeaz patru categorii de variabile i anume:
- instrumente ale politicii economice (variabile de comand) ntre care se au
n vedere patru categorii, astfel: instrumente care opereaz n mod automat i
continuu (de exemplu baza de impozitare, n cazul impozitelor directe, variaz
continuu cu variaia volumului activitii economice); instrumente care opereaz
printr-o intervenie discreionar a decidentului public, ns n mod continuu (de


526
exemplu intervenia Bncii Centrale, ca ofertant sau solicitant de capital, pe piaa
deschis); instrumente care opereaz discreionar i discontinuu (de exemplu
variaiile ratei de scont sau contingentarea creditelor) i instrumente cu caracter
discontinuu, ns nediscreionare ( de exemplu creterea cheltuielilor publice);
- obiectivele politicii economice(variabile endogene) care se pot ierarhiza n
funcie de familiile ideologice care promoveaz politicile economice i anume:
obiective social-democrate, obiective de centru i obiective conservatoare i care
vizeaz n fapt creterea economic, ocuparea forei de munc, stabilitatea preurilor
i echilibrul exterior);
- condiiile politicii economice (variabile exogene), controlate parial sau
necontrolate de ctre autoritatea public ca de pild restricii legale, politice, etc.); i
- rezidualele politicii economice ( variabile endogene, indiferente).
Politica economic este nfiat, n opinia profesorului universitar
Constantin Tulai, n general, ca domeniu al politicii statului, dar este deseori
circumscris conceptului de mecanism economic (C.Tulai Op.cit). ntr-o astfel de
interpretare politica economic este prezentat ca element al funcionrii
mecanismului economic n teoria sistemelor mecanismul economic apare ca
subsistem al sistemului de organizare i conducere a economiei, iar conducerea ca
fiind latura cea mai important a mecanismului economic (C.Tulai Op.cit).
Cum conducerea reprezint un ansamblu de decizii sau de decizii i aciuni,
iar decizia ca produs i instrument al acestora presupune precizarea unui scop sau
obiectiv, a anumitor direcii de aciune i modaliti de realizare, toate acestea se
fundamenteaz pe baza unei anumite strategii i se nfptuiesc prin msuri tactice i
operaionale ndreptate spre atingerea scopului propus.
Conducerea strategic implic precizarea de obiective fundamentale pe
termen lung, adoptarea unor decizii i aciuni cu implicaii ample, viznd probleme
de complexitate mrit, a cror rezolvare reclam un volum nsemnat de resurse i
elaborarea de prognoze i programe speciale i de lung durat.
Ele se regsesc i se detaliaz n programele anuale prin adoptarea de decizii
tactice care reprezint tot attea modaliti de transformare a deciziilor strategice n
aciuni concrete. Cum conducerea economic are un caracter normativ, ea se bazeaz
pe legi, regulamente, norme i normative la a cror respectare i aplicare vegheaz
instituiile i organele specializate chemate s nfptuiasc politica economic.
Reducnd conceptul de politic economic la nivelul ntreprinderii, unii
autori sunt de prere c prin politic economic se nelege acea component a
strategiei prin care se precizeaz aciunile care trebuie ntreprinse pentru punerea n
aplicare a strategiei pe orizonturi de timp mici i limitele n cadrul crora trebuie
realizate obiectivele (C.Brbulescu, T.Gavril, Op.cit). Prin elaborarea politicilor
economice se stabilete un ghid larg, general, de a aciona pentru punerea n practic
a unei anumite strategii, canaliznd aciunile care trebuie efectuate.
Aa cum rezult din aceste accepiuni, politica economic este privit numai
din punct de vedere macroeconomic, fr a se analiza politica economic la alte
niveluri precum mezo sau microeconomic. De aceea considerm c din punct de


527
vedere al nivelului la care se face analiza, politica economic se poate structura n
politic mondoeconomic, politic economic regional, politic macroeconomic,
politic mezoeconomic i politic microeconomic.
Astfel politica mondoeconomic vizeaz coordonarea politicilor
macroeconomice a statelor lumii ndreptate spre eradicarea srciei, ridicarea
standardului de via a oamenilor, protecia mediului ambiant, i gsirea de resurse
alternative pentru supravieuirea omenirii.
Politica economic regional, are n vederea deciziile i aciunile
guvernamentale concertate ale unor ri situate ntr-o anumit zon geografic
menite s realizeze ridicarea standardului de via a locuitorilor i dezvoltarea
economic a regiunii.
Politica macroeconomic se refer la ansamblul deciziilor i aciunilor de
natur economic dintr-o ar, concretizate n legi, hotrri, norme i normative
adoptate de puterea legislativ n conformitate cu strategia partidelor politice aflate
la guvernare i care este concretizat n programul de guvernare al acestora.
Politica mezoeconomic sau politica sectorial presupune detalierea pe
sectoare de activitate a politicii guvernamentale, i care se concretizeaz pe de-o
parte n decizii menite s impulsioneze dezvoltarea anumitor sectoare de activitate
competitive pe plan naional i internaional, iar pe de alt parte, n decizii menite s
restrng activitatea anumitor sectoare economice mai puin viabile.
Politica microeconomic se concretizeaz n decizii i activiti de natur
economic, care are n vedere asigurarea i utilizarea eficient a resurselor
ntreprinderii, pe de-o parte, n activitatea investiional iar pe de alt parte n
activitatea curent n scopul asigurrii n permanen a echilibrului resurse-
utilizri.
Toate tipurile de politici nu reprezint simple concretizri ale strategiilor de
dezvoltare. n procesul elaborrii lor, ca urmare a analizelor efectuate, se introduc i
elemente suplimentare, neavute n vedere la stabilirea strategiei. Politicile se
modific astfel nct s fie realiste i, concomitent, mobilizatoare.
n dezvoltarea ntreprinderii, managerul apeleaz nu numai la strategie ci i
la politica economic. Majoritatea ntreprinderilor prospere i-au conturat liniile
directoare pe baza unei politici concepute i dezvoltate de ctre manageri cu
discernmnt.
Pe msur ce organizarea economic ia amploare, sporete necesitatea
definirii clare i nelegerii corecte a politicii economice.


528

Fig.4. Sistemul politicii generale a ntreprinderii

Din reprezentarea grafic de mai sus, rezult c politica general a
ntreprinderii este subordonat strategiei generale elaborat n prealabil la nivelul
ntreprinderii, politic care se descompune n cinci componente:
- politica comercial;
- politica investiional;
- politica de personal;
- politica de producie;
- politica financiar.
Desigur c aceste elemente sunt strns corelate ntre ele, ntruct n oricare
din aceste componente nu se poate face abstracie de elementele definitorii ale
celorlalte componente. Aa de exemplu, politica comercial care vizeaz conexiunea
ntreprinderii cu mediul extern, nu se poate nfptui fr a ine cont de restriciile
financiare impuse de lichiditile ntreprinderii, iar planul financiar, suport al politicii
financiare, integreaz ncasrile previzionate n planul desfacerilor i cheltuielilor
previzionate din planul aprovizionrilor.

STRATEGI
A
GENERAL
POLITICA
GENERAL

POLITICA
COMERCI
AL
POLITI
CA
INVEST
POLITIC
A
DE
POLITICA
FINANCIA
R
DEZVOLTA
REA
AFACERILO
ASIGURARE
A UNEI
COTE DE
POLITIC
A
DE


529
Bibliografie
Coteanu I., Seche L., Seche M., 1998, Dicionarul explicativ al limbii
romne, Editura Univers Enciclopedic, Bucureti, p.820;
Manolescu Gh. (coordonator), 1997, Politici economice, Editura Economic,
Bucureti, p.27;
Muler R., Schumann W., 1994, Politikdidaktik kurzgefasst. Planungsfragen
fur den Politikunterricht, Editur Bundeszentrale fur politishe Bildung, vol.326,
Bonn, p.20-21;
Tulai C., 2003, Finanele publice i fiscalitatea, Editura Cartea Crii de
tiin, Cluj-Napoca, p.84;
*** Dicionarul limbii romne, 1958, Editura Academiei, Bucureti, p.638;
*** Mic dicionar enciclopedic, 1972, Editura Enciclopedic Romn,
Bucureti, p.731, reprodus dup C.Tulai- Op.cit., p 84.


530
CONSIDERENTE PRIVIND FORMAREA LIBER A
PREURILOR CU RIDICATA I AMNUNTUL

Conf. univ. dr. Mircea Teodoru
Universitatea de Vest Vasile Goldi, Filiala Satu Mare, Facultatea de tiine Economice,
str. Mihai Viteazul 26, 440030 Satu Mare, e-mail: teodoru@europe.com

Abstract
The free pricing involves autonomous decisions of the economic agents representing
the supply and the demand. Thus, producers, as sellers, suggest a supply price based upon
the real production conditions (the cost), the profit margin that they should expect as well as
the place that the product takes within the market competition. In return, buyers suggest
demand prices based upon the qualities, the technical and economic advantages and the
comfort offered by the supplied products and services, also considering the consumption
emergency and their reliability.
Keywords: (producers, buyers, price, absolute price, relative price, negotiation,
demand, supply, whole seller, retail seller)

Competenele n materie de preuri se pot delimita la nivelul urm-toarelor
verigi: ageni economici (regii autonome, societi comerciale), burse de mrfuri,
burse de valori, licitaii, mici productori i comerciani particulari, departamente
centrale sau locale ale Ministerului Economiei i Finanelor i Ministerului
Agriculturii i Dezvoltrii Rurale, Guvernul i Parlamentul.
Formarea liber a preurilor implic deciziile autonome ale agenilor
economici ce reprezint oferta, respectiv cererea. Astfel, productorii, ca vnztori,
propun un pre de ofert ce are la baz condiiile concrete n care s-a realizat
producia (costul), marja profitului pe care urmeaz s o obin precum i locul pe
care-l ocup produsul n competiia pieei. La rndul lor, cumprtorii propun preuri
de cerere n funcie de calitile, de avantajele tehnico-economice i de confortul
oferit de produsele i serviciile oferite, innd cont, de asemenea, de urgena
consumului i de solvabilitatea lor. Asupra preurilor propuse de cele dou categorii
de ageni economici influeneaz, la pia, raportul dintre cerere i ofert, concurena
i incidena impozitului indirect (TVA, accize). n urma negocierii, cele dou faete
ale preului (de vnzare i de cumprare) se transform ntr-o dimensiune unic,
reflectnd astfel convergena tendinelor contrarii precum i armonizarea intereselor
reciproce ale agenilor economici.
Se pune problema care din cele dou categorii de ageni economici
(productori sau cumprtori) are, n momentul negocierii, al stabilirii preului
efectiv de pe pia, cuvntul hotrtor. n acest context, se face diferenierea ntre
preuri administrate i preuri determinate sau libere. n cazul n care deciziile
productorilor sunt, totui, eseniale, preul ce urmeaz a fi practicat pe pia va fi un
pre administrat, rezultat din nsumarea costurilor medii i procentajul adugat


531
pentru acoperirea cheltuielilor generale i a profitului productorului, cu alte cuvinte
va fi vorba de un pre care nu este sensibil la jocul dintre cerere i ofert. Atunci
cnd preul de pe pia se formeaz exclusiv ca o consecin a mecanismului cererii
i ofertei, nesupus nici unui fel de reglementri, acesta poate fi considerat un pre
determinat (de forele pieei). Putem aprecia c, n stadiul actual al tranziiei la
economia de pia, ntreprinderile productoare sunt puternic implicate n
mecanismul formrii i practicrii preurilor, majori-tatea preurilor formate pe pia
fiind preuri administrate. Din pcate, omniprezena preurilor administrate nu este
una din consecinele benefice ale tranziiei. Marginalizarea intermediarului care
stabilete legtura dintre productor sau vnztor i distribuitor sau consumatorul
final reprezint ignorarea unui element cheie al economiei de pia nsui
creatorul pieei; pentru c o economie de pia este de neconceput fr creatorul
de pia, iar acest lucru l-am resimit timp de 10 ani.
Rolul creatorului pieei este jucat de distribuitori i angrositi n asociere
cu bncile. Rolul su benefic se manifest atunci cnd plaseaz o comand ferm
unui productor crend, n acelai timp, acea siguran care permite bancherului s
acorde productorului un credit. Funcia de creator de pia este indispensabil i, de
aceea, are nevoie de un cadru legal care s-i permit ncheierea diferitelor contracte
i, totodat, s supravegheze i s impun ndeplinirea lor. Legiuitorul este i el
necesar pentru crearea pieei, la fel cum este necesar i sistemul de legi pentru
respectarea contractelor. Or, la noi toat lumea se teme s mai ncheie astzi
contracte. n mod normal preul devine mrime fix ca rezultat al deciziei celor doi
parteneri, reprezentnd una din clauzele contractuale. n acest punct al negocierilor,
se poate avea n vedere o elasticitate a preului prin bonificaii sau majorri, sau se
poate stipula o anumit rat a inflaiei, dac e vorba de o durat mai mare a
nelegerii (contractului).
Practic, negocierea i stabilirea preurilor la bunurile de consum ale
populaiei cunoate dou momente: primul, negocierea ntre agenii economici
productori i cei beneficiari (comerciani angrositi i detailiti), ce are drept
rezultat formarea preurilor cu ridicata, iar al doilea, formarea preurilor de vnzare
cu amnuntul ctre populaie.
1. La negocierea preurilor cu ridicata se ine cont de noile preuri i tarife
la materiile prime i energie i al celorlali factori de producie. n unele cazuri,
pentru limitarea creterii exagerate a preurilor, se prevd indici maximi de
modificare a preurilor. Rezultatul negocierii preurilor cu ridicata se consemneaz
ntr-o not de negociere care se semneaz de ctre prile negociatoare i, pentru
unele produse, i de ctre organele supraveghetoare.
2. Preurile cu amnuntul se formeaz pe baza preurilor cu ridicata
negociate i a cotelor de adaos comercial sau comision. Pentru ca bunul de consum
s poat fi vndut, se mai adaug taxa pe valoarea adugat i, dup caz, accizele.
Nivelul i micarea preurilor sunt influenate de o serie de factori, un loc
central ocupndu-l cererea i oferta. Preul constituie, n ultim instan, rezultatul
confruntrii intereselor economice ale purttorilor cererii i ofertei.


532
Interdependenele dintre forele pieei i nivelului preului, care exprim de
fapt, coninutul legii cererii i ofertei sunt urmtoarele:
1. Influena modificrii cererii asupra preului. Creterea cererii va
determina, cnd celelalte condiii rmn constante, creterea preului, iar scderea
acesteia va determina diminuarea preului:
q
c
= q
c1
q
c0
0 p = p
1
- p
0
0; q
c
= q
c1
q
c0
0 p = p
1
- p
0
0

Figura nr. 1 - Influena creterii Figura nr. 2 Influena scderii
cererii asupra preului cererii asupra preului

Se poate trata aici un caz concret n care scderea cererii poate s determine
o scdere nedorit a preului pe pia: neachitarea la termen a salariilor i altor
drepturi bneti cuvenite, situaie nregistrat la noi la sfritul anului, n pragul
srbtorilor de iarn.
ntrzierea plii drepturilor bneti constituie, de fapt, o form
netradiional de finanare a statului de ctre populaie, dezvoltat fr
consimmntul salariailor. Cu ntrzierea salarizrii din partea statului se
deregleaz procesul de producie i consum al mrfurilor. Dac salariile sunt achitate
la timp, pe pia avem echilibru, adic cererea este egal cu oferta. n caz contrar,
scznd veniturile populaiei, are loc diminuarea cererii. Din aceast cauz,
productorul trebuie s reduc preul de pe pia i s produc, apoi, marfa ntr-o
cantitate mai mic. n aceste condiii, cnd preurile la resursele energetice i de
materie prim sporesc, productorului nu-i mai este convenabil s fabrice produsele
tradiionale la un pre sczut. n acest fel, poate avea loc o orientare nejustificat spre
produsele din import mai ieftine dect cele indigene.
Paralel pot s apar i diferene majore de calitate, prin producerea unor
mrfuri inferioare sau chiar falsificate. Rezult, aadar, c amnarea salarizrii este
un factor negativ i duce la scderea accentuat a nivelului de trai i a calitii vieii.


533
2. Influena modificrii ofertei asupra preului. Cnd celelalte
condiii rmn constante, creterea ofertei va determina reducerea preului, iar
scderea ei va determina creterea preului.

q
0
= q
01
q
00
0 p = p
1
- p
0
0; q
0
= q
01
q
00
0 p = p
1
- p
0
0

Figura nr. 3 Influena creterii Figura nr. 4 Influena scderii
ofertei asupra preului ofertei asupra preului

3. Influena modificrii egale a cererii i ofertei asupra preului. Att n cazul
creterii concomitente i egale a cererii i ofertei, ct i n cazul diminurii
lor egale i concomitente, preul rmne constant ntruct influenele
separate ale cererii i ofertei se neutralizeaz reciproc.


534

Figura nr. 5 Influena creterii Figura nr. 6 Influena scderii
egale i concomitente a cererii i egale i concomitente a cererii i
ofertei asupra preului ofertei asupra preului

4. Influena creterii inegale a cererii i ofertei asupra preului. n
cazul creterii mai accentuate a cererii dect a cererii, are loc majorarea preului, iar
n cazul creterii mai accentuate a ofertei dect a cererii are loc scderea preului.
5. Influena diminurii inegale a cererii i ofertei asupra preului. n cazul
q
c
= q
0
= q
1
q
0
0 p = 0; q
c
= q
0
= q
1
q
0
0 p = 0
q
c
= q
c1
q
c0
0; q
0
= q
01
q
00
0 q
c
= q
c1
q
c0
0; q
0
= q
01
q
00
0
q
c
q
0
p = p
1
- p
0
0; q
0
q
c
p = p
1
- p
0
0

Figura nr. 7 Influena creterii mai Figura nr. 8 Influena creterii mai
accentuate a cererii dect a ofertei accentuate a ofertei dect a cererii
asupra preului asupra preului


535
diminurii mai accentuate a cererii dect a ofertei, are loc scderea preului, iar
atunci cnd scderea ofertei e mai accentuat dect cea a cererii are loc creterea
preului.
q
c
= q
c1
q
c0
0; q
0
= q
01
q
00
0 q
c
= q
c1
q
c0
0

q
0
= q
01
q
00
0
q
c
q
0
=

p = p
1
- p
0
0 q
0
q
c
= p = p
1
- p
0
0

Figura nr. 9 - Influena mririi mai Figura nr. 10 Influena scderii mai
accentuate a cererii dect a ofertei accentuate a ofertei dect a cererii
asupra preului asupra preului

Am fcut pn aici o trecere n revist a tuturor cazurilor n care modificrile
separate sau concomitente ale cererii i ofertei au influenat formarea preului,
pornind ns de la premiza c este vorba de preuri individuale, toate celelalte preuri
rmnnd constante.
n acest caz, ar exista temerea c legea cererii i ofertei nu mai este valabil
atunci cnd trebuie s ii cont i de preurile celorlalte produse, mai ales n timpul
perioadelor inflaioniste cnd toate preurile cresc.
Un rspuns poate fi gsit recurgnd la termeni de pre absolut i pre relativ.
n mod firesc, raportul dintre cererea i oferta pentru un anumit produs este
influenat de raportul dintre preul produsului n cauz i preurile altor produse.
n acest context trebuie fcut deosebirea ntre preul absolut sau preul
bnesc al produsului i preul relativ al produsului exprimat, apreciat, n funcie de
preurile altor bunuri.
Preul relativ al produsului poate fi msurat prin modificrile preului
absolut al bunului, comparativ cu modificrile survenite n media tuturor celorlalte
preuri, numit nivelul general al preurilor. Dac n timpul unei perioade preul
absolut al produsului analizat a crescut mai mult dect nivelul general al preurilor,
atunci produsul a devenit relativ scump. Invers, dac preul absolut al produsului


536
analizat a crescut mai puin dect nivelul general al preurilor, produsul a devenit
relativ ieftin.

Bibliografie
Kregel J., E, Matzner, G. Grabher ocul pieei, Ed. Economic, Bucureti,
1995, p. 64
Lipsey R.G. , K.A. Chrystal Economia pozitiv, Ed. Economic,
Bucureti, 1999, p. 109
Teodoru Mircea - Influena raportului dintre cerere i ofert asupra
preului, Economistul, Supliment nr. 390/ 19 aprilie 2004


537
AKTUALITT WISSENSORIENTIERTEN
MANAGEMENTS IN ORGANIZATIONEN

tibli Florin
stibliflorin@yahoo.com

Abstract
Knowledge management refers to the critical issues of organizational adaptation,
survival and competence against discontinuous environmental change. Essentially it
embodies organizational processes that seek synergistic combination of data and information
processing capacity of information technologies, and the creative and innovative capacity of
human beings. Knowledge management is more about the pragmatic and thoughtful
application of any concept or definition, as it is not in the definition but in real world
execution where opportunities and challenges lie. Knowledge Management is a new branch
of management for achieving breakthrough business performance through the synergy of
people, processes, and technology. Its focus is on the management of change, uncertainty,
and complexity.
Keywords: knowledge, knowledge management, information, organization.

1. Einleitung
Wissen wird in der Informationsgesellschaft zunehmend als wichtiger Faktor
fr den Unternehmenserfolg angesehen. Das Management von Wissen greift dieses
auf und versucht, durch Organisationsgestaltung, Technikeinsatz und
Personalentwicklung
Wissensprozesse zu untersttzen.
Im Wissensmanagement herrscht ein pragmatischer Begriff von Wissen vor.
Wissen wird beschrieben in dem aufgezhlt wird, in welchen Formen es im
Unternehmen auftritt.
Davenport und Prusak (1998) beispielsweise beschreiben Wissen als Mixtur
von Erfahrungen, Werten, kontextualisierter Information, und dem Verstndnis von
Experten.

2.Aktualitt wissensorientierten Managements
Unternehmen mit einem Anteil von mehr als 40% "Wissensarbeitern" an
ihren Gesamtbeschftigten machen in den USA bereits 28% aller Unternehmen aus
bei einer Zuwachsrate von 43% in den letzten fnf Jahren. Schtzungen zufolge
werden zur Jahrhundertwende in den USA nur noch 41% der Beschftigten
konventionelle ("wissensarme") Ttigkeiten in der Industrie sowie im (einfachen)
Servicessektor ausben, wohingegen 59% informationsbezogene (und damit zumeist
wissensintensive) Arbeiten verrichten werden (Stewart 1997). Diese Zahlen sind


538
Beleg fr eine grundlegende Umorientierung der Leistungserstellung in
hochentwickelten Lndern, aus der Konsequenzen fr das effektivitts- und
effizienzorientierte Management von Organisationen zu ziehen sind. So ist zu
vermuten, dass bisherige Managementpraktiken, -prinzipien und -systeme sowie
Organisationsstrukturen und Fhrungsphilosophien auf diese neue Orientierung
nicht optimal abgestimmt sind.
Die praktische Relevanz des Themas wird dadurch verdeutlicht, dass sich
zahlreiche wissensintensive Unternehmen u.a. Anderson Consulting, Booz Allen
& Hamilton, Canon, CIBC, Dow Chemical, Ernst & Young, KPMG, Polaroid, Price
Waterhouse, Hewlett-Packard und Skandia (Steward 1997) neuerdings verstrkt
auf ein Wissensmanagement wie dies auch immer ausgestaltet sein mag
konzentrieren. Aus theoretischer Sicht ist die Vielzahl der Beitrge in
wissenschaftlichen Fachzeitschriften in den letzten ca. zwei Jahren anzufhren (u.a.
in Organization Science, International Journal of Technology Management, Harvard
Business Review, Long Range Planning und European Management Journal). Zu
dem wurden etliche Konferenzen abgehalten und einige Monographien erstellt.
Wie Wikstrom und Normann(Wikstrom; Normann 1994) ausfhren, finden zur
Zeit grundlegende Umbrche im Geschftsleben statt. Basierend auf der Darstellung
S-frmiger Technologiekurven wird in Anlehnung an Foster (1968) argumentiert,
dass der momentane bergang von einer die wirtschaftliche Entwicklung
skizzierenden S-Kurve auf die nchste nur diskontinuierlich mglich ist, woraus
erhebliche Turbulenzen in der Unternehmenspraxis resultieren. Zu beobachten seien
insbesondere:
vernderte Rollen im kommerziellen System
(Fertigungstiefenreduzierung/Outsourcing),
intensivere Interaktionen zwischen den Akteuren (Partnerschaften, Netzwerke),
flexiblere, wissensintensivere und vielseitigere Angebote an Kunden (die
vielseitiger interessiert sind, Problemlsungen und nicht Standardprodukte suchen
und oft mehrere Produkte simultan konsumieren),
Orientierung an den Prozessen des Kunden (nicht an Produkten und eigener
Fertigung),
Untersttzung des Kunden bei seinen Aufgabenstellungen bzw. seiner
Wertschpfung.
Des weiteren weisen Wikstrom und Normann (Wikstrom; Normann 1994)
darauf hin, dass neben technologischen Impulsen die insbesondere von der
Informationstechnologie ausgehen soziale Impulse fr die vernderten
Rahmenbedingungen verantwortlich sind. Bezglich des letzten Aspekts werden
genannt: hherer Bildungsstand der Bevlkerung; "Welterfahrung" des einzelnen;
offene Artikulation von Kritik, Fragen und eigenen Vorstellungen;
Selbstverwirklichungswunsch (anstelle rein materieller Bestrebungen) des einzelnen.
Hier mit verbunden sind vernderte Konsumgewohnheiten (siehe auch "Patchwork-
Kunde": der Turnschuhe tragende Porschefahrer; der radelnde Manager; der


539
Rockmusik liebende Mozartfan). Aus den Ausfhrungen lsst sich schliessen, dass
die vernderten Umgebungsbedingungen die Art und Weise wirtschaftlichen
Denkens und Handelns beeinflussen und zwar in Richtung einer hheren
Wissensintensitt.
Drucker (1999a) sieht Wissen als die einzige bedeutsame Ressource an, die
sogar das Kapital als treibende Kraft ablsen soll. Eine der wesentlichen Ursachen
hierfr sieht Drucker (2004) in der demographischen Entwicklung, die eine
Abnahme der Bevlkerung in den hochentwickelten Lndern und eine gleichzeitige
beralterung aufzeigt. Produktivittssteigerungen und Wirtschaftswachstum seien in
diesen Lndern primr durch wissensbezogene Aktivitten zu erwarten. Der
Wettbewerbsvorteil gegenber anderen Lndern, die ebenfalls die Wissensarbeit
intensivieren, liegt in erster Linie darin, dass hochentwickelte Lnder zahlenmssig
mehr Wissensarbeiter aufweisen.
Bereits seit geraumer Zeit wird ber die postindustrielle und die
postkapitalistische Gesellschaft (Drucker,1999b) gesprochen. Die
Wissensgesellschaft (Drucker 1968, 1999a, 1999b;Toffler 1993) wird als die grsste
Gruppe innerhalb der zuknftigen gesamten sozialen Gruppenstruktur gesehen, die
zudem stark prgend wirken wird. Grundlage dieser Gesellschaft ist Bildung, wobei
hiermit primr die Fhigkeit zu lernen im Zuge eines "lebenslangen" Lernprozesses
gemeint ist. Diese Gesellschaft ist zudem hochkompetitiv, da alle Individuen nahezu
unbeschrnkten Zugriff zu Informationen haben werden. Die Arbeit werde primr in
Teams vollzogen, und die Individuen gehren einer oder mehreren Organisationen
fest oder im Rahmen eines temporren Mitarbeiter- bzw.
Dienstleistungsverhltnisses an. Winslow und Bramer(1994) sprechen von der
"Jger- und Sammler-konomie", womit sie ausdrcken wollen, dass im globalen
Informationsnetz bzw. "-kosmos" wertvollen Informationen nachgejagt wird und
diese gesammelt werden. Kleine Organisationen oder Einzelpersonen werden
Wissen entwickeln und kombinieren und auf immer neue Weise versuchen, dieses
zu vermarkten, wobei permanent neue begleitende Serviceleistungen angeboten
werden.
Drucker (1999a) konstatiert, dass Unternehmen zu stark an
vergangenheitsbezogenen finanziellen Grssen orientiert gesteuert werden, und
fordert die Bercksichtigung weiterer Aspekte, insbesondere von Ressourcen und
Kompetenzen. Wissen produktiv werden zu lassen, sieht Drucker (1999a) als Essenz
des Managements an. Wesentlichste Herausforderung sei (Drucker,1999b), die
Selbsttransformation systematisch zu "managen", was gezieltes "Verlernen" nicht
mehr bentigten Wissens und das Lernen, kreativ zu sein, beinhaltet. Letzteres
bedeutet: permanentes Verbessern jeder Aktivitt, Entwicklung neuer Anwendungen
aus bisherigen Erfolgen heraus und permanente Innovationen als organisierter
Prozess. Hierfr muss die Produktivitt der Wissensarbeiter stndig erhht werden
(Drucker,2006).
Handy (1995) sieht die 3-I-konomie Informationen, Ideen, Intelligenz
als Ausweg aus dem Dilemma von materiellem Wachstum und Umweltproblemen.


540
Diese drei Begriffe knnten durch den Wissensbegriff ersetzt werden, ohne die
inhaltliche Aussage einzuschrnken. Die Bedeutung des Informationssektors kann in
konkreten Zahlen ausgedrckt werden: Beispielsweise investierten 1991 US-
amerikanische Unternehmen USD 112 Mrd. in die Informationstechnologie. Dem
stehen lediglich USD 107 Mrd. an Investitionen in Fertigungstechnologien
gegenber (Stewart, 1993), deren Wert letztlich wiederum zum grssten Teil auf
intellektuellen Leistungen basiert und die heute oft mit informationstechnologischen
Einrichtungen ausgestattet sind.
Nonaka (Nonaka ,1991) fhrt die starke und schnelle Vernderung der
Mrkte, der Technologien, der Konkurrenzsituation und angebotener Produkte als
Ursachen fr die zunehmende Unsicherheit an, der sich Unternehmen heute
ausgesetzt sehen. Hieraus leitet er die Aussage ab, dass die einzige sichere Quelle fr
anhaltende Wettbewerbsvorteile die laufende Entwicklung neuen Wissens, seiner
Verteilung in der Organisation und seiner anschliessenden bertragung auf neue
Technologien und angebotene Produkte sei. Nonaka (Nonaka ,1994) fordert
Vernderungen im Denken hinsichtlich technischer, produktorientierter,
strategischer und organisationaler Innovationen in grossen Organisationen in
Richtung auf eine grssere Beachtung der Wissenskreation und -nutzung.
Ford und Thomas (Ford; Thomas,1997) betonen das Problem, dass
Unternehmen die von ihnen genutzten und/oder entwickelten Technologien nicht
ausreichend konzeptualisieren und kodifizieren knnen, zumal deskriptive und
analytische Anstze nicht ausreichend seien, um die vorhandene Komplexitt
auszudrcken. Als wesentliche unternehmerische Aufgaben sehen die Autoren die
Akquisition und das Management von Wissen an, das wiederum die wesentliche
Grundlage fr die Entwicklung wettbewerbsfhiger Produkte bilde.
Thurow ( Thurow,1997) behauptet, dass einzigartige von Konkurrenten
nicht realisierbare Betriebsmittelausstattungen nicht (mehr) existent sind, so dass
Wissen das bisher nach Rohmaterialien und Kapital als tertir in seiner Bedeutung
angesehen wurde zur einzigen Quelle langfristig aufrechtzuerhaltender
Wettbewerbsvorteile geworden ist.
Demarest (Demarest,1997)konstatiert, dass Wissen der Schlssel zu
effektivem Wettbewerb, zu hervorgehobener Marktstellung und zur Rentabilitt in
der globalen postindustriellen Wirtschaft sei. Er kritisiert gleichzeitig, dass
Unternehmen ber kein einheitliches Modell der Wissenskreation und -verbreitung
verfgen, dass keine diesbezglich untersttzenden Prozesse und Systeme existieren,
keine Bewertungsmassstbe vorhanden sind und keine effiziente Autorittsstruktur
implementiert ist.
Das Wissensmanagement stellt jedoch auch Thesen auf bzw. verleitet zu
Aussagen, die den Entwicklungstrends in der Praxis teilweise diametral
entgegenstehen. So weisen Chesbrough und Teece (Chesbrough; Teece,1996) darauf
hin, dass Unternehmen, die einseitig auf Allianzen setzen, anstatt ihre eigenen
Fhigkeiten zu entwickeln, ihre eigene Zukunft aufs Spiel setzen. Ebenso kann
argumentiert werden, dass die Offenlegung der eigenen Strken bzw. der


541
Fhigkeiten und des Wissens im Rahmen eines Benchmarking aus
wettbewerbsstrategischer Sicht hchst gefhrlich sein kann.
Schliesslich ist festzustellen ( Winslow; Bramer, 1994), dass der
Servicesektor, der in seinen bedeutenderen Bereichen (z.B. Softwareerstellung,
Beratung, Kredit- und Versicherungswesen, Gesundheit u.a.) sehr wissensintensiv
ist, eine immer grssere Bedeutung in den Volkswirtschaften hochentwickelter
Lnder einnimmt. Beispielsweise sind im US-amerikanischen Servicesektor 79%
aller Beschftigten ttig, und dieser Bereich trgt 74% der Wertschpfung zum
Bruttoinlandsprodukt bei. Fr den Produktionssektor ist anzumerken, dass die dort
stattfindenden wesentlichen wertschpfenden Prozesse ebenfalls wissensdominiert
sind.

3. Schlussfolgerung
Trotz der grossen Relevanz, die dem Wissen in Unternehmen heute
beigemessen wird, kann keinesfalls davon ausgegangen werden, dass die
Generierung umfangreichen Wissens bereits ausreicht, um als Unternehmung
erfolgreich zu sein. Vielmehr ist das vorhandene Wissen permanent effektiv und
effizient umzusetzen, um Aufgaben zu lsen und letztlich Kundenwnsche zu
befriedigen. Welcher Art das Wissen sein sollte, das in Zukunft strategische
Wettbewerbsvorteile erlaubt, ist eine Frage, die eng mit der Unternehmensstrategie
zusammenhngt und deren Beantwortung mit Unsicherheit behaftet ist, da die
definierte Strategie scheitern kann. Ebenso darf die wissensorientierte Sicht des
Unternehmens nicht die einzige Perspektive sein, unter der wirtschaftliches Handeln
betrachtet wird. Vielmehr ist diese mit anderen Sichtweisen zu kombinieren bzw.
diesen kritisch gegenberzustellen.

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Davenport, Thomas H.; Prusak, Laurence, 1998, Working Knowledge,
McGraw-Hill;
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542
Ford D., Thomas R., 1997, Technology Strategy in Networks, in:
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543
METODE DE STABILIRE A PREURILOR N
NTREPRINDERILE MICI I MIJLOCII

Felicia Sabou
email:feliciasab@yahoo.com

Abstract
Price is one of the key elements in a winning marketing mix. This paper presents the
most important price methods used by small and medium enterprises. The purpose of the
study was to identify the most important price strategies used in small and medium
enterprises from Maramures County. The research was based on a questionnaire and was
conducted on a sample of 295 small and medium enterprises, from Maramures County. The
recommendation are: in order to become competitive is not enough to determine the price
using price competitors strategies or customer demand strategies; the small and medium
enterprises did not use enough cost management while determining the price for their
products and services; in price determination of small and medium enterprises, there are
some important price factors, such us: costs, price competitors and customer demand.
Keywords: objectives, price methods, price strategies

1. Obiective ale politicii de marketing
Obiectivele politicii de pre sunt deosebit de complexe, au n vedere, n
primul rnd, raportul dintre firm i pia i constituie elemente de fundamentare a
strategiei de marketing.
Principalele obiective ale politicii de marketing sunt:
Obiective privid supravieuirea firmei. Acest tip de obiective se impun atunci
cnd pe pia se intensific concurena i au loc schimbri n nevoile i preferinele
consumatorilor. O posibil soluie, n acest caz ar fi reducerea preurilor (volumul
vnzrilor realizate trebuie s permit recuperarea cheltuielilor directe) sau
mbuntirea produselor, reorientarea spre alte produse mai profitabile sau spre
alte piee, care au capacitatea de a absorbi produsele firmei (soluie pe termen
lung).
Obiective privind maximizarea profitului. Pornindu-se de la nivelul cererii i
costurile estimate se pot stabili mai multe preuri, care vor fi apoi comparate i se
va selecta acel pre care asigur maximizarea profitului. n acest caz, este bine ca
profitul suplimentar obinut s fie repartizat ca surs de investiii.
Obiective privind maximizarea venitului actual. n situaia maximizrii cifrei de
afaceri este necesar o analiz atent a cererii. Acest obiectiv presupune
maximizarea pe termen lung a profitului i creterea cotei de pia.


544
Obiective privind consolidarea poziiei pe pia. Prin reuita meninerii pe pia
a unui pre acceptat de consumator i profitabil pentru firm, se poate realiza, n
timp, o consolidare a poziiei acesteia pe pia.
Obiective privind poziionarea produsului pe pia. Cu ajutorul preului se
poate realiza o anumit poziionare a produsului pe pia. n general, un pre redus
creeaz pentru consumator o imagine de produs economic, iar un pre ridicat este
asociat de ctre consumatori cu un nivel ridicat de calitate.
Obiective privind optimizarea vnzrilor unei game de produse. Nivelul
preului unui produs are efect asupra celorlalte produse din gam, astfel creterea
vnzrilor unui produs se poate realiza pe seama celorlalte produse, volumul i
vnzrile la nivelul ntregii game rmnnd acelai. De asemenea, reducerea
preului unui produs poate duce la creterea vnzrilor celorlalte produse i ale
gamei de produse n ansamblu.

2. Metode de stabilire a preurilor
La stabilirea preurilor, n cele mai multe cazuri, firmele se orienteaz n
funcie de cerere, de costuri sau dup concuren.

Stabilirea preurilor de vnzare pornind de la analiza cererii
Determinarea preului n funcie de cerere se poate face folosind urmtoarele
metode:
Metoda elasticitii;
Metoda valorii percepute;
Metoda intervalului preului de referin;
Metoda elasticitii
Aceast metod presupune calcularea coeficientului de elasticitate a
cererii n raport cu preul, stabilindu-se astfel sensibilitatea cumprtorilor la
pre i determinndu-se preul de vnzare optim, care duce la maximizarea
profitului.

C
1
-C
0
P
1
-P
0

E = _______ : ________
C
0
P
0

E = coeficientul de elasticitate a cererii n funcie de pre;
C
0, 1
= cererea;
P
0,1
= preul;

Metoda valorii percepute
Metoda valorii percepute pornete de la ideea c sensibilitatea la pre a
consumatorului se manifest n funcie de valoarea pe care o atribuie mrcii.


545
Aceast metod presupune parcurgerea urmtoarelor etape:
-identificarea mrcilor de produse, care fac obiectul studiului;
-stabilirea caracteristicilor acestor mrci, n vederea evalurii i comparrii lor;
-stabilirea importanei acordate, fiecrei caracteristici, de ctre consumatori i
acordarea unei valori pentru fiecare caracteristic;
-nsumarea valorilor fiecrei mrci i ierarhizarea mrcilor n funcie de aceasta;
-determinarea preului mediu de vnzare practicat pe piaa produsului respectiv;
-stabilirea preului de vnzare al mrcii considerate, n funcie de preul mediu al
pieei i ierarhizarea mrcilor;
Metoda intervalului preului de referin
n conformitate cu aceast metod, stabilirea preului de vnzare a
unui produs se face n mai multe etape, astfel:
-se constituie un eantion reprezentativ, format din clienii poteniali ai
produsului;
-se efectueaz un chestionar prin care se solicit rspunsul la dou ntrebri, i
anume: peste ce pre considerai c produsul este exagerat de scump? i sub ce pre
considerai c produsul este de o calitate nesatisfctoare?
-se analizeaz datele n vederea identificrii intervalului preului de referin;

Stabilirea preurilor de vnzare pornind de la costuri
n acest caz se pornete de la premisa c preul trebuie s acopere integral
costurile i s permit obinerea unui profit. Literatura de specialitate precizeaz
faptul c strategia orientrii dup costuri este practicat de aproximativ 25-30% din
totalul firmelor .
Principalele metode de stabilire a preului de vnzare, pornind de la costuri
sunt:
Metoda costului total;
Metoda costurilor pariale;
Metoda costului global i a rentabilitii capitalului investit;
Metoda costurilor variabile i a profitului prevzut;
Metoda pragului de rentabilitate;

Metoda costului total
Conform acestei metode preul de vnzare al produsului se determin
cu ajutorul costului total, la care se adaug o marj de profit, calculat ca
procent din costul total (varianta a), fie se nmulete preul de cumprare cu
un coeficient multiplicator (varianta b).
a) P=Ct+M M=Ct x m% P=Ct x (1+m%)
P=preul de vnzare;
Ct=costul total;
M=marja de profit;


546
m=rata marjei sau adaosul comercial;
b) P=Pc x k k=1/(1-m%) P=Pc/(1-m%)

P=preul de vnzare;
Pc=preul de cumprare(de achiziie);
K=coeficient multiplicator;
Aceasta metod se folosete de ctre firmele de comer, care pentru stabilirea
preului de vnzare, pornesc de la preul de achiziie.

Metoda costurilor pariale
Pentru stabilirea preului de vnzare a produsului, n acest caz, se iau
n considerare costurile unitare variabile i adaosul comercial. Adaosul
comercial trebuie s fie mai mare dect n cazul metodei costurilor totale,
pentru a acoperii costurile fixe ale produsului.

P=Cvu x (1+m%)

P=pre de vnzare;
Cvu=costuri variabile unitare;
m%=rata marjei sau adaosul comercial;

Metoda costului global i a rentabilitii capitalului folosit

P=Cu+M M=m% x Cu m%=Kp/Cg x r%=Pf /Cg r%=Pf/Kp

P=pre de vnzare;
Cu=cost unitar(lei/UM);
M=marja de profit unitar(lei/UM);
m-rata de profit;
Pf=profit total;
Cg=cost global;
Kp=capital utilizat;
r= rata de rentabilitate a capitalului investit;
Metoda costurilor variabile i a profitului prevzut
P=cvu + Cf/Q + (Kp x r)/Q
P=preul de vnzare;
cvu=cost variabil pe unitatea de produs;
Cf=cheltuieli fixe totale;
Q=cantitatea produs i vndut;
Kp=capital utilizat;
r=rata de rentabilitate a capitalului investit;


547

Metoda pragului de rentabilitate
Pragul de rentabilitate este nivelul la care veniturile sunt egale cu
cheltuielile, profitul fiind zero. Prin introducerea n formula de calcul a pragului de
rentabilitate, a variabilei profit anticipat, se poate calcula cantitatea necesar a fi
vndut pentru obinerea unui profit anticipat.
P=Cf / (pv-cvu)

Q=(Pfa+Cf) / (pv-cvu)

P=prag de rentabilitate ;
Q=cantitatea ce trebuie vndut pentru a se obine profitul anticipat;
Pfa=profit anticipat;
Cf=cheltuieli fixe;
pv=pre de vnzare unitar;
cvu=cost variabil pe unitatea de produs;
Metodele de stabilire a preului pornind de la costuri prezint o serie de
avantaje, cum ar fi: cunoaterea nivelului pn la care trebuie s creasc vnzrile,
pentru a nu afecta profitul firmei, n cazul unor reduceri de preuri; cunoaterea
nivelului pn la care pot scdea vnzrile, n cazul majorrii preului, fr a se
diminua profitul; care este nivelul preului stabilit n raport cu preurile concurenilor
etc;
Principalul dezavantaj al acestor metode const n faptul c ele ignor
reaciile consumatorilor fa de modificrile de pre.

Stabilirea preurilor de vnzare pornind de la concuren
ntr-o economie de pia riscul nelurii n seama a concurenei este un risc
imens, care este greu de presupus c poate s i-l asume o firm.
Modul concret de raportare la concuren a unei firme este dat de poziia
firmei pe pia, obiectivele i perspectivele ei. n funcie de acestea, apar mai multe
variante de strategii referitoare la orientarea preului dup concuren.
Astfel, n pieele dominate de un lider, preul practicat de acesta este de
referin n stabilirea preului de ctre ceilali concureni. Alinierea sau nu la preul
liderului depinde de gradul de autonomie al firmei. Principalii factori care
influeneaz gradul de autonomie a firmei n stabilirea preului sunt: numrul de
firme concurente, intensitatea concurenial i nivelul de difereniere a produsului.
n cazul unei firme mai slabe, strategia de preuri practicate va fi una
imitativ sau difereniat i va avea ca scop principal acela de a rmne n competiie
i de a rezista presiunii concurenei. Strategia imitativ a concurenei este o strategie
defensiv, constnd n imitarea micrilor principalilor concureni. Strategia
difereniat presupune mult abilitate, o supraveghere atent i o evaluare corect a
aciunilor concurenei. Astfel, orientarea concurenei spre creterea sau scderea


548
preurilor va fi urmat i de firma n cauz, ns aceste modificri de pre pot fi
diferite i cu un anumit decalaj n timp.

3. Strategii de pre
Realizarea obiectivelor de marketing ale firmei impune existena unei
strategii n domeniul preurilor. Aceast strategie este influenat de o serie de
factori externi, n special factori caracteristici pieei, dar i de condiiile interne ale
firmei. Strategia adoptat de firm n domeniul preurilor va evidenia reacia firmei
la cerinele pieei, condiionat fiind ns de resursele de care aceasta dispune.
Principalele strategii adoptate de firm n domeniul preurilor, sunt:
Strategii de pre pentru lansarea noilor produse;
Strategii de pre privind gama sortimental;
Strategii de pre legate de reaciile concurenilor;
Strategii de pre pentru lansarea noilor produse
n vederea lansrii noilor produse firma poate adopta urmtoarele tipuri de
strategii de pre:
Strategia de smntnire a pieei;
Strategia de ptrundere pe pia;
Strategia de smntnire a pieei const n lansarea unui produs nou la un
pre ridicat i cu o promovare semnificativ. Firma fixeaz preul la un nivel ridicat
pentru a obine un profit mare, n acelai timp ea cheltuiete mult pentru
promovarea produsului, pentru a convinge piaa de avantajele produsului su.
Aceast strategie se justific dac urmtoarele condiii sunt ndeplinite: majoritatea
pieei nu cunoate nc produsul; cei care cunosc produsul sunt foarte dornici s-l
cumpere, chiar dac preul este ridicat; firma se confrunt cu o concuren
potenial i trebuie s dezvolte rapid preferina pentru marca sa.
n cazul n care lansarea produsului, la un pre ridicat, se face cu o
promovare redus, avem de-a face cu strategia de smntnire progresiv. Acest tip
de strategie se justific atunci cnd cei care doresc s cumpere produsul sunt
pregtii s plteasc un pre mare, nu exist nici o ameninare din partea concurenei
(expl. produs protejat prin brevet), mrimea pieei este relativ limitat.
Strategia de ptrundere pe pia poate fi de dou tipuri: masiv i
progresiv.
Strategia de ptrundere masiv a pieei const n a lansa produsul la
un pre mic, cu o promovare puternic. Aceast strategie permite obinerea
unei ptrunderi deosebit de rapide a pieei i deci a unei pri de pia mare,
pentru firm. Aceast strategie se recomand dac: produsul nu este cunoscut,
piaa este vast, cumprtorii sunt sensibili la pre, exist o concuren
potenial puternic, etc.


549
Strategia de ptrundere progresiv a pieei const n a lansa produsul la un
pre mic, cu o promovare redus. Firma i menine cheltuielile promoionale n
limite reduse, ceea ce i permite obinerea de profit.
Strategii de pre privind gama sortimental
Din aceasta categorie fac parte :
Strategia preurilor captive, se adopt atunci cnd produsele din gam sunt
complementare, alegndu-se un produs care prin preul su accesibil poate s
stimuleze consumatorii n adoptarea ntregii game;
Strategia preului de prestigiu are ca scop principal ridicarea prestigiului firmei.
Ea presupune introducerea n cadrul gamei a unui produs de calitate superioar sau
care nglobeaz o tehnologie avansata, la un pre ridicat, cu scopul de a crea o
imagine pozitiv pentru toate celelalte articole ale gamei.
Strategia de difereniere a preului are ca obiectiv principal creterea cifrei de
afaceri i a profitului, la nivelul ntregii game de produse. n conformitate cu
aceast strategie se difereniaz preul produselor n funcie de particularitile
segmentelor de pia crora se adreseaz. Diferenierea preului se face avnd n
vedere calitatea produselor i percepiile consumatorilor privind valoarea
produselor;

Strategii de pre legate de reaciile concurenilor
La o schimbare a preului de ctre concureni, firma va trebui s reacioneze,
lund decizia optim n privina acestei aciuni. Astfel, dac avem de-a face cu o
cerere elastic este necesar alinierea la reducerea de pre impus de concureni. De
asemenea, dac majorarea preului de ctre concureni este determinat de creterea
preului materiilor prime, combustibil, energie,etc, pentru a evita reducerea
profitului, firma trebuie s creasc i ea preul.Totodat trebuie avut n vedere i
posibilitatea pstrrii unei anumite distane fa de micrile concurenei, att pentru
a putea previziona inteniile concurenei, ct i pentru a gsi alte posibiliti de
egalare a efectului modificrii de pre. Astfel, la o eventual reducere a preului de
ctre concuren, s-ar putea rspunde prin: acordarea unor faciliti la cumprare (n
rate, perioad de garanie mare, etc), mbuntirea service-ului, etc [Sabou F.,
2007].

4. Rezultate i concluzii
La finele anului 2007 am realizat un studiu referitor la principalele metode
utilizate in stabilire a preturilor, pe un eantion format din 295 ntreprinderi mici i
mijlocii din judeul Maramure. Metoda de cercetare folosit a fost ancheta de pia,
realizat cu ajutorul instrumentului de cercetare specific chestionarul.
Dup prelucrarea i analiza informaiilor au rezultat urmatoarele:
30,51% din ntreprinderi mici i mijlocii stabilesc preurile n funcie de
concuren i cererea de pe pia;
23,39% din ntreprinderi mici i mijlocii stabilesc preurile n funcie de costuri;


550
4,74% din ntreprinderi mici i mijlocii stabilesc preurile n funcie de costuri si
concurenta;
6,10% din ntreprinderi mici i mijlocii nu utilizeaza nici o metoda de stabilire a
pretului;
1,69% din ntreprinderi mici i mijlocii stabilesc preurile n funcie de costuri si
cerere;
0,68% din ntreprinderi mici i mijlocii stabilesc preurile n funcie de costuri,
cerere si concurenta;
32,89% din ntreprinderi mici i mijlocii stabilesc preurile n funcie de alti
factori, cum ar fi: calitatea produsului, complexitatea lui, profitul, etc;
Din analiza informatiilor prezentate mai sus, rezulta faptul ca ntreprinderi
mici i mijlocii din judeul Maramure nu acorda o importanta prea mare metodelor
de stabilire a preturilor in functie de costuri si de asemenea nu stabilesc preturile
utilizand mai multe categorii de metode de stabilire a preturilor, cum ar fi cele legate
de cerere, costuri sau concurenta.

Bibliografie
Armstrong G., Kotler Ph., 2006, Marketing: An Introduction, Prentice Hall
Publisher;
Dumitras C., Ursu D., 2005, Cercetarea nivelului de implementare a
marketingului strategic in cadrul IMM-urilor, Buletin tiinific seria tiine
economice 15/2005, Universitatea de Vest Vasile Goldi Arad;
Niculescu E., 2000, Marketing modern, Polirom Publisher, Bucuresti;
Sabou F., 2007, Marketing, Risoprint Publisher, Cluj-Napoca;
Somean C., 2001, Cosma S., Bazele marketingului, Editura EFES, Cluj-
Napoca.


551
CONSIDERAII PRIVIND IMPORTANA COSTULUI
SUBACTIVITII N CALCULAIA COSTURILOR

Felicia Sabou
Universitatea de Vest Vasile Goldi Arad, feliciasab@yahoo.com

Abstact
This article presents the costs and the calculation of the production cost, with the
influence of the fixed expenses anallocated to the production cost.The studies have revealed
that only some companies calculate in a corect manner the costs, given the importance of
fixed expenses anallocated to the production cost. IAS 2 Inventories prescribe, the cost of
inventories comprises: purchase costs, costs of conversion - direct labor and production
overheads, including variable overheads and fixed overheads allocated at normal production
capacity and other costs, such as design and borrowing costs.
Keywords: fixed expenses, variable overheads, rational cost, production cost

1. Costurile
n contabilitatea managerial, n vederea calculrii costului produselor,
lucrrilor realizate i serviciilor prestate, se utilizeaz cheltuielile de exploatare, nu
se i-au n considerare cheltuielile financiare (excepie cheltuielile cu dobnzile
aferente mprumuturilor, la firmele cu ciclu lung de fabricaie) i nici cheltuielile
extraordinare. Aceste cheltuieli (financiare i extraordinare) sunt denumite cheltuieli
nencorporabile.
n scopul determinrii costurilor unitare, astfel nct bunurile, lucrrile,
serviciile s poat fi evaluate i recunoscute n contabilitatea financiar iar preurile
de vnzare s poat fi stabilite i verificate, precum i pentru analiza costurilor i a
eficienei activitii, n contabilitatea managerial costurile se clasific n:
1. costuri de achiziie;
2. costuri de producie;
3. costuri de prelucrare;
4. cheltuieli ale perioadei;
Costul de achiziie al bunurilor cuprinde preul de cumprare, taxele de
import i alte taxe (cu excepia acelora pe care firma le poate recupera de la
autoritile fiscale), cheltuielile de transport, manipulare i alte cheltuieli care pot fi
atribuibile direct achiziiei bunurilor respective. Reducerile comerciale, rabaturile i
alte elemente similare nu se includ n costul de achiziie.
Costul de producie cuprinde cheltuielile aferente produciei, i anume:
materiale directe;
manoper direct;
energie consumat n scopuri tehnologice;
alte cheltuieli directe de producie;


552
cota cheltuielilor indirecte de producie, alocat n mod raional ca fiind legat de
fabricaia acestora;
Costul de prelucrare cuprinde manopera i alte cheltuieli legate de
personalul direct angajat n furnizarea serviciilor (inclusiv personalul nsrcinat cu
supravegherea), precum i cheltuielile indirecte corespunztoare (regiile) .
Alte cheltuieli care pot fi incluse n anumite condiii specifice n costul
bunurilor, lucrrilor, serviciilor sunt:
costurile ndatorrii, care pot fi incluse n costul bunurilor, lucrrilor, serviciilor
numai n msura n care sunt direct atribuibile achiziiei, construciei sau producerii
unui activ cu ciclu lung de fabricaie, n conformitate cu reglementrile contabile.
Costurile ndatorrii cuprind dobnzile i alte cheltuieli suportate de persoana
juridic, n legtur cu mprumutul de fonduri. Un activ cu ciclu lung de fabricaie
este un activ care solicit n mod necesar o perioad substanial de timp pentru a fi
gata n vederea utilizrii sale prestabilite sau pentru vnzare.
Cheltuielile generale de administraie pot fi incluse n costul bunurilor n msura n
care reprezint cheltuieli suportate pentru a aduce bunurile n forma i n locul n
care se gsesc n prezent i se justific luarea lor n considerare, n anumite condiii
specifice de exploatare.
Cheltuielile perioadei sunt acele cheltuieli reprezentate de consumurile de
bunuri i servicii aferente perioadei curente, care nu se pot identifica pe obiectele de
calculaie stabilite, deoarece nu particip efectiv la obinerea stocurilor, fiind
necesare la realizarea activitii n ansamblul ei. n costul bunurilor, lucrrilor,
serviciilor nu trebuie incluse urmtoarele elemente care se recunosc drept cheltuieli
ale perioadei n care au survenit:
Pierderile de materiale, manopera sau alte costuri de producie nregistrate peste
limitele normal admise;
Cheltuielile de depozitare, cu excepia cazurilor n care astfel de costuri sunt
necesare n procesul de producie, anterior trecerii ntr-o nou faz de fabricaie;
Cheltuielile generale de administraie (regiile) care nu particip la aducerea
stocurilor n forma i n locul n care se gsesc n prezent;
Cheltuielile de marketing;
Cheltuielile fixe (regia fix) nealocate costului, adic costul subactivitii (Ordinul
ministrului, 2003);
Pentru calculul costurilor bunurilor, lucrrilor, serviciilor i al costurilor
perioadei, cheltuielile nregistrate n contabilitatea financiar, dup natura lor, se
grupeaz n contabilitatea managerial astfel:
a)cheltuieli directe;
b)cheltuieli indirecte;
c)cheltuieli de marketing;
d)cheltuieli generale de administraie;


553
Costul de producie are n componena sa cheltuielile directe i o cot parte
din cheltuielile indirecte de producie (fixe i variabile), efectuate cu ocazia realizrii
produciei.
Calculul costului unitar se realizeaz cu ajutorul structurii cheltuielilor pe
articole de calculaie, astfel :
a) cheltuieli directe :
-materii prime i materiale directe ;
-salarii directe i contribuiile aferente salariilor directe (asigurarea i
protecia social, fonduri speciale) ;
-energia consumat n scopuri tehnologice;
-alte cheltuieli directe;
b) cheltuieli indirecte de producie (cheltuieli comune ale seciei) :
-cheltuieli cu ntreinerea i funcionarea utilajelor (CIFU) ;
-cheltuieli generale ale seciei (CGS) ;
________________________________________________
c)costul de producie (a+b)
d)cheltuieli de marketing
e)cheltuieli generale de administraie
___________________________________________________
Costul complet (c+d+e)

Cheltuielile directe sunt acele cheltuieli care se identific pe un anumit
obiect de calculaie (produs, serviciu, lucrare, comand, faz, activitate, funcie,
centru de profit, centru de cheltuieli etc) nc din momentul efecturii lor i ca atare
se includ direct n costul obiectelor de calculaie respective.
Cheltuielile indirecte sunt acele cheltuieli care nu se pot identifica i atribui
direct pe un anumit obiect de calculaie, ci privesc ntreaga producie a unei secii
sau a firmei n ansamblul ei.
Cheltuielile indirecte cuprind:
Cheltuieli fixe de producie (regia fix), formate din cheltuieli indirecte de
producie, care rmn relativ constante indiferent de volumul produciei, cum ar fi:
amortizarea utilajelor i echipamentelor, ntreinerea seciilor i utilajelor, precum
i cheltuielile cu conducerea i administrarea seciilor;
Cheltuieli variabile de producie (regia variabil), care constau n cheltuielile
indirecte de producie, care se modific n raport cu volumul produciei, cum ar fi
cheltuielile indirecte cu consumul de materiale i for de munc;
Alocarea sau repartizarea cheltuielilor fixe (regia fix) asupra costurilor se
face avnd n vedere capacitatea normal de producie a firmei.
Capacitatea normal de producie reprezint producia estimat a fi obinut,
n medie, de-a lungul unui anumit numr de perioade, n condiii normale, avnd n
vedere i pierderea de capacitate rezultat din ntreinerea planificat a
echipamentului.


554
2. Costul subactivitii
Regia fix de producie nealocat costului (aa cum este denumit n
Ordinul nr.1826/2003) sau cheltuielile fixe care nu se includ n cost i care se
recunosc ca o cheltuial a perioadei (cheltuial n contul de profit i pierdere), poart
denumirea de cost al subactivitii (Cs).
Formula de calcul a costului subactivitii), este:
Cs = Cheltuielile fixe x [ 1- Nr/Nn]
Unde:
Cs = cost al subactivitii;
Nr = nivel real al activitii firmei;
Nn = nivel normal al activitii firmei;
Nivelul real al activitii este reprezentat de producia obinut, iar nivelul
normal al activitii este reprezentat de capacitatea normal de producie.
Conform IAS 2 Stocuri, in costul stocurilor se includ:
Costurile aferente achiziiei, cum ar fi preul de achiziie i taxele de import;
Costurile aferente prelucrrii;
- Manopera direct;
- Costurile aferente regiei de producie, inclusiv regia variabil de
producie i regia fix de producie, alocate la capacitatea normal de
producie;
Alte costuri, cum ar fi cele de proiectare i ndatorare (Hennie van Greuning,
2007);
3.REZULTATE I CONCLUZII
In anul 2007 am realizat un studiu referitor la aplicarea n practic a costului
subactivitii, pe un eantion format din 156 ntreprinderi mici i mijlocii din judeul
Maramure. Prin acest studiu am dorit s rspund la ntrebarea: utilizeaz
ntreprinderile mici i mijlocii din Maramure costul subactivitii, atunci cnd
calculeaz costul de producie?
Metoda de cercetare folosit a fost ancheta de pia, realizat cu ajutorul
instrumentului de cercetare specific chestionarul.
Dup prelucrarea i analiza informaiilor a rezultat faptul c din 156 de
ntreprinderi mici i mijlocii chestionate din Maramure, doar 10,26% calculau
costul subactivitii i influenau costul de producie n mod corespunztor.
Dei noiunea de cost al subactivitii nu este nou, ea apare i n
Regulamentul privind aplicarea Legii contabilitii nr.82/1991 (capitolul II
Organizarea contabilitii patrimoniului), totui puine societi comerciale
calculeaz costul subactivitii i influeneaz costul unitar cu ajutorul acestuia.
Avnd n vedere faptul c modul de calcul al costului subactivitii nu este foarte
complex, este bine ca societile comerciale s in cont de acesta n calculul


555
costurilor produselor pe care le realizeaz, cu att mai mult cu ct prin utilizarea
costului subactivitii se obine un cost real.

BIBLIOGRAFIE
Feleag (Malciu) L. Feleag N., 2005, Contabilitate financiar aprofundat,
Editura InfoMega, Bucureti;
Sabou F., 2007, Contabilitate managerial, Editura Risoprint Cluj Napoca;
Hennie van Greuning., 2007, Standarde internaionale de Raportare Financiar,
Ghid practic, Ediie revizuit 2007, Institutul Irecson;
*** Ordinul ministrului finanelor publice nr.1826/2003 Precizri
privind unele msuri referitoare la organizarea i conducerea contabilitii de
gestiune.


556
AMBIII I ATEPTRI PE PIAA FOREI DE MUNC
DIN ROMNIA PACHETELE SALARIALE

Dorel Ursu
Filiala Alba Iulia, str. Avram Iancu 7A, tel: 0258 816045
dorel_ursu@yahoo.com

Abstract
The Romanian workforce is in a continuous movement. On the one hand, the
attraction of working abroad is growing day by day, and, on the other hand, changing
employment is what more than 70% of the Romanian workforce plan. This study shows that
employers increase salaries as the main mechanisms of attracting the best qualified
workforce. However, this, on its own, is not sufficient. It does not prevent personnel
fluctuation, nor does it increase the employees loyalty. Employees do want bigger salaries
and stability, but they are also interested in other factors, such as good management and an
amicable work environment.
Keywords: employer, employee, salary, personnel fluctuation, management, quality,
loyalty

Introducere
ntr-o competiie pentru atragerea celor mai buni angajai se pluseaz la
capitolul beneficii, din partea organizaiilor.
Un studiu ntreprins de ctre Corporate Leadership Council, la sfritul
anului 2007, n companii din rile dezvoltate din punct de vedere economic ale
Europei, scoate n eviden faptul c oamenii sunt atrai de diversele organizaii prin
salarii mari i stabilitatea stabilitatea acestora, dar pot rmne fideli i devotai
acestora i datorit unui management performant i de calitate, ct i unui mediu de
lucru colegial.
Personalul angajat, participant la acest studiu, precizeaz urmtoarele:
Tabelul 1
Atractivitate i stabilitate n companie
Atractivitatea fa de
companie se datoreaz
% Stabilitatea n cadrul
companiei se datoreaz
%
Salariului fix 44 Oportunitii de dezvoltare 45
Oportunitii de dezvoltare n
carier
35 Respectului 45
Stabilitii organizaionale 33 Calitatea managementului 43
Echilibrul via personal-via 33 Imputernicirilor 41


557
profesional
Respect 28 Salariului fix 29
Conform acestui studiu ateptrile angajailor sunt legate de salariu i
dezvoltarea carierei, n schimb, rmnerea n organizaie este condiionat doar de
oportunitatea de dezvoltare a carierei, salariul fiind poziionat pe ultimul loc. Este o
dovad n plus a inteligenei umane, deorece dezvoltarea carierei impune o alt
poziie social n organizaie, ceea ce conduce implicit la pachete salariale
superioare. n aceeai ordine de idei, atractivitatea fa de companie prin stabilitate
organizaional este echivalentul rmnerii n organizaie datorit calitii
managementului.
Criza de specialiti pe piaa forei de munc din Romnia este o preocupare
consistent a responsabililor de resurse umane din ara noastr. Stephen Moroz,
director general al Hudson Romnia spune c : Exist mai multe posturi dar mai
puine persoane cu potenial, care s le ocupe. Exist personal pentru a ocupa
locurile libere dar este mai greu s-i gseti pe cei cu potenial maxim.
Fluctuaia de personal a atins n Romnia cote alarmante, ajungndu-se pn
la un procent de 70%. Cel mai mult sufer angajatorii din construcii pentru c
acetia nu mai pot acoperi nevoile, cu generaiile ce vor veni. Dezvoltarea sectorului
este att de consistent nct se apeleaz deja la lucrtori din alte ri (Moldova,
Ucraina, China). Mai mult dect att, se pare c aproximativ 68% dintre romni i-au
propus schimbarea locului de munc pentru anul 2008.

Variante salariale i loialitate
Prerea unanim este c, pe piaa muncii din Romnia, problema cea mai
important o reprezint salariile, Bestjobs anunnd c peste 55% dintre romni
consider c sunt prost pltii pentru efortul pe care l depun. Este posibil o
escaladare a ofertelor salariale din partea multor angajatori, att pentru a atrage
personal, ct i pentru a-l reine pe angajat n organizaie. Aceast competiie ntre
cei ce ofer mai multe beneficii salariale poate deveni pguboas. O seam de studii
internaionale scot ca element hotrtor asupra indicatorilor ce reflect performana,
factorul demografic, n special vrsta. Managementul organizaional trebuie s
defineasc anumite componente ale pachetului salarial pentru a atrage talente n
companie, altele dect stimulentele pe care le atept vechii angajai, att pentru
fidelizare ct i pentru creterea performanei la locul de munc.
O metod salvatoare ar putea fi implementarea managementului talentelor
. Trebuie pornit nc de la intrarea angajailor n organizaie, aa nct s se evite
pierderea valorilor, nainte ca acestea s se dezvolte i manifeste la adevratul lor
potenial. La noi n ar, ne aflm nc n fat de pionierat n ceea ce privete
managementul talentelor. Top managementul poart ntreaga responsabilitate. Nu s-a
investit n cultura organizaional, nu s-a acordat importan climatului social din
interiorul companiei, atta timp ct mai exist soluii ieftine de nlocuire i la nivel
ridicat de competen. Abia cnd se intr n criz de personal, managerii romni (n
marea lor majoritate) ncep s ncropesc msuri pompieristice de stopare a migraiei


558
forei de munc. Creterile salariale nu sunt msuri pe termen lung, angajetorii
trebuind mai nti s-i defineasc strict poziia pe pia prin atribute viabile
inconfundabile, s mbogesc cultura organozaional i s mbuntesc
procesele interne de resurse umane.
Exist i exemple pozitive la noi, precum OMV Romnia. Aceast companie
i-a creeat profilul angajatului, ca fiind un tnr puternic, dinamic, inteligent, cald,
prietenos i dornic de dezvoltare ntr-un mediu profesionist. OMV Romnia pune
accent deosebit pe programme de dezvoltare i pe cultura organizaiei, fiind orientat
ctre angajai i avnd o viziune clar asupra afacerii.
Din pcate exist multe alte mari companii la care oferta de compensaii,
beneficii i stimulente pe termen lung, pentru angajaii din ara de origine, cuprind
pn la 40 de itemi, iar pentru angajaii lor, dar din Romnia, oferta nu depete 6
itemi. Multe companii mari i profitabile din Romnia, autohtone i internaionale,
au constatat c gradul de satisfacie nu s-a ameliorat, dar pun aceasta pe seama
climatului socio-economic, a caracteristicilor culturale din spaiul Carpato-
Dunrean. Acesta se bazeaz pe principiul merge i aa foarte rapid adoptat i de
multe dintre companiile internaionale prezente n Romnia.
Un studiu recent realizat de ctre ISRA Center a urmrit evaluarea de ctre
angajai a propriilor condiii de munc. Rezultatele arat c peste jumtate dintre
respondeni, 57%, sunt interesai de ceea ce realizaeaz la locul de munc i aproape
40% au satisfacia c fac ceea ce tiu mai bine. Aceasta nseamn c o pondere
important dintre angajai nu duc lipsa motivaiei fa de natura activitilor lor. Un
punct sensibil al studiului arat faptul c aproximativv 1/3 dintre angajai sunt
nemulumii de faptul c nu le sunt pltite orele suplimentare, iar 25% consider c
nu mai au timp pentru viaa personal datorit orelor petrecute la locul de munc.
Atunci cnd este evaluat locul de munc, este interesant faptul c mai bine de 60%
dintre respondeni, au sigurana acestuia n viitor. Se simt ns mai mulumii de
relaiile cu colegii dect de cele cu superiorii, ambele rspunsuri depind 70% n
favoarea celor afirmate anterior. Atunci cd se vorbete despre salarii, 41% dintre
angajai se declar nemulumii, dar aproximativ 50% dintre acetia, cu vrste
cuprinse ntre 40 i 50 de ani, ar renuna la actualul loc de munc.
Exist i frustrri ale angajailor romni. 37% dintre acetia consider c
lucreaz mult i bine, dar nu sunt pltii pe msur, iar 30% consider c lucreaz
mult dar prost. Interesant este faptul c 25% dintre respondeni cred c n Romnia
se lucreaz mai mult dect n Occident, iar 24% spun c se lucreaz la fel de mult ca
i n Occident. Din pcate avem un procent de 10% respondani care cred ca la noi se
lucreaz puin i prost. Varietatea mare a rspunsurilor, pe aceast tem, este cu
siguran rezultatul unor minime investiii n cultura organizaional.
n urma sondajelor efectuate i dup prelucrarea datelor i informaiilor
obinute, ISRA Center ne propune 11 criterii de loializare a angajailor, criterii ce ar
trebui s fie permanent n atenia managerilor de resurse umane i a top-
managementului la nivel organizaional.


559

Tabelul 2
Criterii de loializare a angajailor
Nr.
Cr
t.
CRITERII DE LOIALIZARE
1 Sigurana locului de munc
2 Relaia bun cu colegii
3 Pachete salariale atractive
4 Programul de lucru
5 Posibilitatea de avansare
6 Poziia n cadrul organizaiei
7 Aprecierea muncii depuse
8 Volumul de munc
9 Dezvoltarea profesional
10 Localizarea sediului
11 Spaiul de lucru

Tineretul i fluctuaia la locul de munc
Fluctuaia la locul de munc n rndul tinerilor este determinat de
ascensiunea acestora i nu de rezolvarea unor frustrri sau insatisfacii.
Daedalus Consultyng mpreun cu Catalyst Recruitment Services a efectuat
un studiu pe un eantion de persoane cu vrste cuprinse ntre 19 i 28 de ani, studeni
i absolveni de nvmnt universitar, referitor la modul n care este afectat piaa
muncii pe acest segment de populaie.
Tinerii de astzi pot identifica cu mult mai mult uurin oportunitile de
pe pia i reuesc s le capitalizeze eficient. n anul 2007, 39% dintre cei ce au
absolvit recent o facultate, sau studeni ce aveau deja un loc de munc, lucrau n
domenii fr legtur cu specializrile pentru care se pregtesc. Pragmatismul
tinerilor este extrem de benefic n a corecta rspunsurile prea lente ale
nvmntului la schimbrile rapide intervenite pe piaa muncii. Pe de alt parte se
creeaz comportamente speculative ale tinerilor, ce conduc la schimbri frecvente de
joburi i la creteri salariale mult peste cele de compeeten sau productivitate.
Implicarea redus a tinerilor, pe plan profesional, se manifest printr-un
ataament sczut fa de firma n care lucreaz, urmare a acestei atitudini fiind


560
fluctuaia mare n rndul acestei categorii sociale, aproximativ 45%, cu mult mai
mare dect procentul de pe pieeele occidentale. Tinerii romni suport mai greu
modelul ierarhic tradiional romnesc, care aduce a atmosfer de vasalitate, a climat
nedemocratic, n care strategia supunerii rmne important.
Tinerii din Romnia sunt tot mai puin dispui s fac ore suplimentare
pentru a ctiga bani n plus i mai puin interesai de provocri la locul de munc,
dac acestea sunt generatoare de stress. Dintre domeniile cele mai cutate de tineri
sunt tehnologia informaiei (21 %), project management (14,5 %), finane-
contabilitate (11,7 %), cercetare-dezvoltare (11,2 %).
n general, tinerii ridic tacheta salariilor pe piaa muncii. Preteniile
salariale ale studenilor i proaspeilor absolveni de facultate au crescut n 2007 cu
37% pentru cei care nc nu lucreaz i cu 35% pentru cei caare sunt deja angajai.
Un nceptor sper s ctige, la intrarea n organizaie, un salariu de 380
Euro, n timp ce la o vechime de trei ani ateptrile se situeaz la aproximativ 680
Euro. Ateptrile sunt n medie cu 50% mai mari dect salariul curent alocat
angajailor. La un an de experien salariul mediu real este de 344 Euro, iar cel
ateptat este de 530 Euro. Specialitii din IT&C au cele mai mari pretenii salariale,
ateptndu-se la 660 Euro pe lun, fa de cel real care se situeaz n jurul a 455
Euro. Interesant este faptul c Bucuretenii ctig cu peste 35 % mai mult dect cei
din provincie, diferena fiind de la 440 Euro la 320 Euro pe lun.
n aria beneficiilor nonsalariale, au crescut ateptrile angajailor pentru
asigurri medicale i pensii private n detrimentul telefoniei mobile, a primelor de
concediu i a meselor de prnz.

Responsabilizarea social a organizaiei
n viziunea Comisiei Europene a fi responsabil din punct de vedere social
nseamn nu doar a respecta normele legiferate, ci a merge dincolo de aceste
ateptri, investind mai mult n capitalul uman, n mediu i n grupurile de interes.
Aface mai mult n domeniul social dect ceea ce impun reglementrile n vigoare, de
exemplu formarea profesional, condiiile de munc, relaiile dintre manageri i
angajai, poate avea un impact pozitiv asupra productivitii i imaginii.
Dimensiunea intern a responsabilizrii sociale a unei organizaii vizeaz
proprii angajai i condiiile din interiorul acesteia. Aceasta presupune un anumit tip
de relaii ntre conducere i angajai, relaii ce s induc efecte benefice, ce pot da
antere la soluii novatoare, la asumarea unor responsabiliti lrgite de ctre
organizaie i angajaii si. ntruct angajaii reprezint principalul grup de interes
pentru firm, responsabilitatea social a acesteia i va avea n vedere cu prioritate.
tiut fiind faptul c, angajaii sunt primii interesai ca firma s obin performane
superioare, organizaiile responsabile apeleaz la diverse metode de implicare activ
a angajailor prin lrgirea canalelor de comunicare, diversificarea mecanismelor de
informare i consultare, motivare.
Orice organizaie trebuie s apere i s protejeze drepturile salariailor, astfel
nct acestora s li se permit accesul la formarea profesional, recalificare,


561
reinserie pe piaa muncii, dezvoltarea unor activiti pe cont propriu, prin
mobilizarea iniiativei private, parteneriate i acces la finanare.
Rspunderea social este stimulat de o varietate de motivaii pozitive, cum
ar fi :
- atragerea i meninerea de personal competent, instruit i capabil de performane
nalte, deoarece astfel de indivizi prefer s lucreze pentru organizaii responsabile
din punct de vedere social.
- Reducerea posturilor de tranzacionare, ca urmare a reactivizrii unui important
stoc de capital social prin crearea unor reele de parteneriat.
- Dezvoltarea culturii organizaiei i a competenelor angajailor, stimularea
creativitii i inovrii.
Rspdirea practicilor ce vizeaz responsabilizarea social a organizaiilor
reprezint o reacie la transformrile i provocrile lumii contemporane, n care
capitalul uman i resursele informaionale devin motorul principal al progresului,
fr de care nu se poate face fa concurenei din ce n ce mai acerbe.
O practic din ce n ce mai ntlnit pe plan internaional este publicarea
voluntar, de ctre organizaii, a unor coduri de etic privind propriile activiti, ce
cuprind informaii referitoare la condiiile de munc oferite, respectarea drepturilor
omului i a conveniilor internaionale. Un rol deosebit n asigurarea unor practici
responsabile i coerente, revine standardelor de management, a cror implementare
permite organizaiilor s sesizeze mai bine care sunt implicaiile aciunilor lor,
asupra factorilor sociali, ajutndu-le s se focalizeze asupra celor eseniali i s-i
gestioneze n mod adecvat.
Deficitul de for de munc bin e calificat oblig companiile din lumea n
treag s acorde o atenie sporit pachetelor de beneficii. Ierarhizarea celor mai buni
angajatori, sau a celor mai bune locuri de munc, au la baz standarde nalte la acre
aspir att angajaii ct i angajatorii. Revista Fortune a publicat la nceputul anului
2007 clasamentul celor mai buni angajatori pe 2006. n SUA, cel mai bun angajator
s-a dovedit a fi GOOGLE care, pe lng pachetele salariale deosebite, ofer 100 ore
de training gratuit pe an fiecrui angajat, 20% din timp pentru proiecte independente,
mese gratuite zilnic, etc. n Europa, printre cei mai buni angajatori se situeaz
Colgate Palmoliv din Grecia, Bain & Company din Marea Britanie, Ferrari din Italia.
Sunt de reinut programele flexibile pentru angajai (Colgate), construirea de
apartamente pentru angajai (Ferrari), oferirea de aciuni pentru angajai cu
disconturi de pn la 15%, mese cu top managerii, etc. Un exemplu de urmat ar fi
firma american de avocatur, Arnold&Porter, care ofer un bonus oricrui angajat
care recomand un prieten ce dovedete c merit s fie recrutat. Aa cum se vede nu
doar banii sunt importani. Angajatorii privesc i spre asigurri de sntate,
flexibilitatea programului, bonusuri, programme de instruire, perioade de odihn,
etc.
Exist i exemple bune n Romnia, cum ar fi firmele Energi-Co Holding,
TotalSoft, Romcar, Transavia. Printre beneficiile oferite de acestea se numr daruri


562
la ocazii speciale, bonusuri la sfrit de an, programe de pregtire profesional n
ar i strintate.

Concluzii
In urma analizei efectuate se pot desprinde urmtoarele concluzii:
1. Companiile cu strategii pe termen lung experimenteaz modele noi de atragere i
reinere a angajailor cu potenial mare.
2. Multe dintre companii reacioneaz trziu, n loc s previn crizele.
3. Romnia este pe primul loc n Uniunea European la creterea produciei n
construcii, dar avem cele mai mici salarii.
4. Muncitorii se calific pe banii notrii i se angajeaz n strintate pe salarii de trei
ori mai mari.
5. Pragmatismul i implicarea redus la locul de munc sunt caracteristicile tinerilor
angajai din zilele noastre.
6. Preteniile salariale ale tinerilor specialiti sunt n continu cretere i afecteaz
piaa forei de munc n Romnia.
7. salariul bun, programul de lucru i trainingurile profesionale nu aduc mulumirea
pe care o presupune sigurana loculuui de munc.
8. Oamenii sunt interesai de un management de caliate i de un mediu de lucru
colegial.
9. Oamenii au nevoie de planuri de carier, bazate pe evaluri, care s le pun n
valoare potenialul cu obiectivitate.

Bibliografie
Ceau C., 2003, Dicionar enciclopedic managerial, Ed. Academic de
Management Bucureti, Vol. I III;
Ursu D., 2005, Managementul resurselor umane, Ed. Dacia Cluj Napoca,
pp. 189-195;
***, 2001, Consilier managementul resurselor umane, Ed. Rentrop &
Straton, Bucureti;
***, 2008, Colecia Revistei Capital;
www.insse.ro


563
MANAGEMENTUL CALITII
N TRATAMENTE TERMICE

Ivnu Radu Cristian
Universitatea din Craiova, Facultatea de Mecanic, str. Calea Bucureti nr. 107,
e-mail: rivanus@rdslink.ro

Abstract
An appropriate quality of the heat treatments is directly connected to the safety of
the process that takes place in various plants and depends on several factors. The first factor
is represented by the way the ovens used for the production process work, the second one by
the correctness of the processes undergone by the parts and the third one by the quality of
the human factor involved in the process. The type of the process, as well as its contribution
to the obtaining of the required quality, depends on the factors involved in the treatment of
different parts: the quality of the steel, the type of the splintering procedure and the type of
the surface. A complete automatization and the utilization of the process computers ensure
the necessary quality by removing the human error: however the other conditions related to
the process and the materials that are utilized must also be fulfilled.
Keywords: heat treatment, quality management, factors

1. Introducere
Asigurarea calitii n tratamente termice decurge direct din sigurana
procesului realizat n instalaiile utilizate i depinde de diveri factori grupai n
tabelul 1.
Tab. 1.
Factorii asigurrii calitii n tratamente termice
Asigurarea calitii n tratamente termice
Calitatea cuptorului Procesul de carburare Piesele de
tratat
Factorul uman
Apt pentru
utilizare
Stare Atmosfera
Concepie-
alegere
Mentenan
+
reparaii
Tehnica
de
msurar
e reglare
Temperatu
ra
Oel,
masa,
densitatea
arjei,
suprafaa,
calitatea
suprafeei,
mod de
arjare
Calitate
-
pregtir
e
Automatiz
are
Control
SPC
Sursa : Aubry R., 1997, Letalonage du processus et sa verification periodique in
Traitement Thermique, 301.

Primul factor este gradul de ncredere acordat cuptoarelor utilizate n


564
producie, apoi cel acordat corectitudinii proceselor aplicate pieselor i nu n ultimul
rnd calitii factorului uman folosit la realizarea procesului.
Fiabilitatea unui cuptor este evident un factor preliminar care garanteaz
calitatea produsului final. n acest domeniu cuptoarele cu atmosfer controlat cu
bazine incorporate sunt superioare prin concepie i robustee cuptoarelor clasice de
tratament termic.
Tipul procesului utilizat i rolul jucat n obinerea calitii i a
reproductibilitii ei depind de piesele tratate prin calitatea oelului, felul prelucrrii
prin achiere i starea suprafeei.
Desigur, eliminarea riscurilor erorilor umane printr-o automatizare complet
i utilizarea calculatoarelor de proces face posibil asigurarea calitii, dar numai n
msura n care celelalte condiii legate de proces i material sunt asigurate.

2. Factorii principali care asigur calitatea
Diversele tehnici utilizate n tratamente termice sunt caracterizate prin
profilul temperaturii realizate n cuptor, mediul de nclzire (de protecie sau reacie)
utilizat, respectiv mijloacele de msurare i nregistrare a temperaturii i a
caracteristicilor mediului (EDENHOFER 1993).
n continuare este prezentat efectul datorat atmosferei utilizate, a modului de
msurare i control asupra calitii produselor.

Tipul atmosferei utilizate i mijloacele de control
Ca gaz suport, n cuptoarele de tratament termic i termochimic se folosesc
de regul gazul endoterm, gazul exoterm, atmosferele azot-metanol sau atmosfere
realizate direct n cuptor.
Alegerea ntre aceste medii gazoase nu este o simpl operaie ce vizeaz
preul, ci ea influeneaz n mod direct calitatea tratamentului termic realizat.
Fr captori (traductori de semnal) i mijloace de msurare i control al
parametrilor tehnologici principali nu se poate vorbi de asigurarea calitii pieselor
tratate termic.
Cele mai utilizate metode de captare i analiz a atmosferelor active sau de
reacie folosite la tratamentul termic i termochimic al oelurilor sunt sondele de
oxigen i analizoarele CO
2
cu infraroii.

Controlul ca proces adaptativ
Toate calculele realizate de ordinatorul de control-proces (integral
automatizat) al unei instalaii de tratament termic depind de precizia de msurare a
traductorilor-captori.
Totui, o ncredere chiar total n traductorii ce echipeaz cuptorul nu este
suficient n cazul tratamentelor termice, dac se utilizeaz programe de reglare
clasice formate din segmente fixe ca durat, la o temperatur dat. n acest caz,
comportamentul real al traductorului - captor (n raport cu cel propus care poate fi
influenat de arj) nu este luat n considerare, ceea ce poate conduce la diferene


565
notabile n omogenitatea proprietilor arjei.
O etap important n asigurarea calitii la tratamente termice a fost
depit prin introducerea sistemelor de control-proces (sistem de reglare auto-
adaptiv).
n cazul unei celule flexibile total automatizate, calculatorul de proces va
decide momentul cnd se va introduce arja urmtoare la operaiile auxiliare de
splare i prenclzire, ceea ce devine dificil dac nu se cunoate ora exact a
sfiritului de ciclu n curs de desfurare. Iat de ce, n recentele programe de
control-proces de tip auto-adaptativ, calculatorul reactualizeaz n permanen
timpul de sfrit de ciclu printr-o extrapolare a sfritului de ciclu de tratament
termic sau termochimic.

Automatizarea i informatizarea
Eliminarea riscului erorilor umane a fost prezentat ca fiind ultima etapa a
demersului privind mbuntirea calitii pieselor tratate i anume obinerea aa-
numitei "Caliti Totale". Aceasta presupune o automatizare total a instalaiei
(cuprinznd i mijloacele de manevrare i stocare a pieselor nainte i dup
tratamentul termic) prin intermediul unor concepte informative particulare sigure,
att pentru aparatura folosit ct i pentru programe.
Gradul de siguran pe care l putem acorda aparaturii informatice i de
automatizare depinde de fiabilitatea fiecruia dintre ele i de structura general de
automatizare aleas.
Cele mai bune soluii vor prezenta mai multe niveluri ierarhice legate ntre
ele, regulatoarele formnd nivelul cel mai de jos. Practic, datorit lor, instalaia poate
fi repus pe funcionare manual n orice moment n cazul apariiei unor defecte sau
a unei funcionri incorecte ale nivelelor informatice superioare. Nivelul urmtor
este format de automatele programabile (A.P.I.), fiecare entitate a instalaiei fiind
echipat cu astfel de automate chiar i sistemele de ncrare /descrcare a arjei.
Tratamentele termochimice de carburare vor fi urmrite de ctre calculatoare de
control-proces: de ex. de tip CARB-O-PROF (IVNU 2006) care vor comunica n
permanen cu automatul programabil al cuptorului. De exemplu, n sistemele
AUTOMAG (IVNU 2006), figura 1, un automat central leag ntr-o reea toate
celelalte automate i calculatoare de proces, realiznd funcionarea total automat a
celulei. Celula este, de fapt, o grupare de instalaii capabile s efectueze toate
operaiile aferente unui tratament termic sau termochimic n mod automat, fr
intervenia factorului uman.
O astfel de structur informatic este desigur prea scump fa de soluia
centralizat unde toate sarcinile sunt asigurate de ctre un singur i acelai calculator
care asigur o securitate de funcionare superioar.
O celul flexibil automatizat necesit o structur clar i perfect organizat
pentru ca programele s fie compatibile cu aparatura informatic descris anterior.
Diferitele fiiere strng toate datele despre piesele tratate, ciclurile de
tratament i diferitele ci posibile de deplasare n interiorul instalaiei, inclusiv


566
splarea, prenclzirea, clirea, splarea dup clire, revenirea, etc. Ordinea de
introducere a arjelor poate fi n orice moment modificat, pentru a favoriza arja,
devenit dintr-o dat preferat, din punct de vedere al parametrilor tehnologici ai
cuptorului, n secvena de producie a celulei.

3. Programe de asigurare a calitii
Funcionarea calculatoarelor de proces i legtura acestora cu celelalte
calculatoare i automate n cadrul unui sistem de control total automatizat,
presuneconceperea i existena unor grupe de programe informatice cu destinaie
special.

Programe destinate documentaiei
Modulul program cel mai important pentru asigurarea calitii este cel al
documentaiei arjei. Numeroase sunt cazurile cnd ulterior se cer informaii despre
funcionarea cuptoarelor pe durata realizrii unei anumite arje.


567

Fig. 1. Structura programelor AUTOMAG

n documentaia furnizat sunt notate orele de intrare i ieire ale arjelor,
din fiecare unitate a celulei, traductorii-captori utilizai, consumul de energie.
Graficul ce nsoete arja regrupeaz evoluia n timp a parametrilor tehnologici


568
susceptibili a influena calitatea, respectiv temperatura pe durata splrii, a
prenclzirii, a clirii i revenirii i n plus semnalele de la traductori.
n acest tip de instalaie, calculatorul-proces de tip CARBO-PROF editeaz
i un raport mai detaliat care cuprinde n plus evoluiile n timp a proporiei de CO,
profilul de carbon, precum i date privind numrul de cicli, durata tratamentului.
Fiecare protocol de arj este stocat pe discul dur al calculatorului central i
poate fi n orice moment apelat. Capacitatea de stocare a discului acoper informaii
pe durata unui an de funcionare a celulei. O salvare pe un suport magnetic mobil
permite arhivarea n toat sigurana a protocoalelor de arj, fr limit de timp.
Programe destinate evidenierii anomaliilor n funcionare
Natural, toate anomaliile ce pot apare n cursul tratamentului termic al unei
arje fac de asemenea parte din documentaia accesibil n orice moment. Este de
precizat c aceste anomalii sunt n mod egal regrupate i analizate ntr-un program
fiier numit <Erori speciale>. Programul permite, n particular, s ghideze
operatorul, oferindu-i localizarea precis a anomaliei, cauzele probabile,
consecinele posibile i remediile. Timpii de reparare sunt astfel considerabil
diminuai i deci gradul de disponibilitate a instalaiei crete.
Programe destinate mentenanei preventive
Este de preferat s se evite toate aciunile de mentenan (ntreinere pentru o
bun meninere n funciune) pe durata efecturii unor cicluri, prin punerea la punct a
unui plan de mentenan preventiv. Diferitele programe de mentenan ofer acces
la calendare de mentenan, fiiere de operaii de mentenan, fiiere individuale de
control al fiecrui component.
De ndat ce, conform calendarului, devine necesar o operaie de
mentenan, se afieaz mesajul "Mentenan de realizat" indiferent de pagina
ecranului vizualizat.
Apelnd listele de operaii de mentenan, operatorul va afla tipul operaiei
de mentenan ce urmeaz a fi efectuat. Detaliile sunt coninute n fia individual
de mentenan care este furnizat de calculatorul de proces. Personalul de ntreinere
trebuie s confirme pe calculator buna execuie a lucrrii. n felul acesta, numele
persoanei responsabile a operaiei reclamate, data, ora, ca i toate remanierile
judecate utile de ctre operator, sunt stocate pentru a fi apelate n orice moment,
atunci cnd este necesar.
Programe destinate controlului statistic al procesului
Un rol important n sistemul de asigurare a calitii este de asemenea jucat
de ctre controlul statistic (SPC) al mrimilor care influeneaz n mod direct
procesul.
El procur, sub form statistic, informaiile referitoare la temperatur i, de
asemenea, permite s pun n eviden orice deviaii anormale fa de limitele
superioare i inferioare de control (L
S
i L
I
pentru medie, amplitudine sau abatere
medie patratic), anticipndu-se msurile necesare contracarrii lor.
Pe baza acestor fie de control se pot trage anumite concluzii privind
tendinele sau deviaiile procesului de tratament termic. n afara analizei statistice a


569
funcionrii celulei flexibile, controlul caracteristicilor msurabile ale pieselor tratate
(duritate strat i miez, deformaie, etc.) pot face obiectul unor fie de control
separate, care s reflecte buna funcionare a celulei.
4. Celula flexibil utilizat n tratamente termice i termochimice
Celula flexibil destinat tratamentului termic, echipat informatic aa cum
s-a descris, este deci un mijloc sigur i modern de a rspunde exigenelor de
asigurare a calitii.
Primele instalaii capabile, n mod real, de a asigura integral automatizat o
producie industrial au fost realizate n SUA, Germania i Japonia, ncepnd cu anul
1988. Ele corespund unei necesiti care a fost deja menionat, exprimat de
utilitatea unor ateliere de tratament termic integrate n fabricarea transmisiilor i
angrenajelor, a rulmenilor i, n general, a pieselor de serie mare i de mas.
O astfel de celul este format din mai multe cuptoare de carburare-clire,
cuptoare de revenire, o main de splare, un crucior de arjare i dearjare i o
unitate de stocare a arjelor. Cuptoarele de carburare-clire sunt, cel mai adesea, de
tip cu bazin integrat. Ciclurile de tratament sunt asigurate de calculatoare de control-
proces de tip CARB-O-PROF i automatizarea total de un calculator de tip
AUTOMAG.
n cursul anilor, muli furnizori de piese tratate termic, din rile puternic
dezvoltate economic, au neles avantajul unei automatizri globale, n special n
privina asigurrii calitii, investind n aceste uniti.
Dintre avantajele celulelor flexibile automatizate destinate asigurrii
calitii, se pot aminti: productivitate maxim; costul redus al manoperei; consumul
de energie optimizat; dispersie limitat a rezultatelor (tolerana natural mic);
reproductibilitate ameliorat; numr de rebuturi i de retuuri redus; documentaie de
arje complete, sigure, satisfctoare i oricnd la dispoziie; respectarea criteriilor
existente n normele ISO 9000 i ISO 9001.
n final, o concluzie important este necesar a fi facut: numai sistemele de
producie informatizate nu sunt suficiente pentru asigurarea unui tratament termic de
calitate. De o foarte mare importan sunt factorii legai de celelalte operaii
executate naintea tratamentului termic: calitatea oelului, modul de executare al
prelucrrilor anterioare: laminare, deformare plastic, sudare, tratamentul termic
preliminar, prelucrri prin achiere, etc.

Bibliografie
Aubry R., 1997, Letalonage du processus et sa verification periodique in
Traitement Thermique, 301;
Edenhofer B., 1993, Lassurance da la qualite dans les ateliers de
traitement thermique ATTT, PYC Edition;
Ivnu R. C., 2006, Tratamente termice i termochimice, Ed. Universitaria,
Craiova;


570
PARTICULARITILE PROCESULUI
DE DEZVOLTARE ORGANIZAIONAL
N CADRUL IMM-URILOR

Ivnu Radu Cristian
Universitatea din Craiova, Facultatea de Mecanic, str. Calea Bucureti nr. 107,
e-mail: rivanus@rdslink.ro

Abstract
Small and medium enterprises (SMEs) are considered the instrument of
economic growth, incubators of the innovation and the solution for diminishing long
period persistent unemployment. Therefore the SMEs competitively affect the competitive
position of an entire country economy. Thus, using the high potential of this economy
.segment was a continuous debate from the beginning of the industrial revolution,
planned or reactive organizations development being inevitable indifferently how small
or big may be the company.
Keywords: Organizational development, strategic development, Small and
medium enterprises (SMEs), European management, organizational culture, strategic
flexibility

1. Introducere
ntr-un mediu considerat a fi caracterizat printr-o permanent evoluie n
toate domeniile, dezvoltarea ntreprnderilor mici i mijlocii (IMM-urilor) este
imperativ i presupune conducerea adecvat a proceselor de dezvoltare
organizaional (OD) care au loc n cadrul lor. Prin urmare, pentru a fi eficace,
IMM-urile, n dezvoltarea strategiilor, trebuie s in cont de multiplele i
dinamicele consecine ale internaionalizrii activitilor economice.
Thomas G. Cummings definete OD ca fiind ansamblul de aciuni de
dezvoltare planificat i mbuntire a strategiei organizaiei, structurii i
proceselor, n vederea creterii eficacitii organizaionale, prin utilizarea tiinei
comportamentale. Mai mult, vizeaz echiparea managementului organizaiei cu OD
i are o abordare distinct comparativ cu celelalte schimbri organizaionale
(Cummings & Worley, 1997).
O importan strategic o are capacitatea organizaiilor de a anticipa
necesitatea schimbrii i adoptarea msurilor necesare implementrii acestora,
situaie n care vorbim de o schimbare controlat, planificat, nainte ca mediul s
impun acest lucru, caz n care este vorba de o schimbare reactiv. Organizaiile
crora le este impus schimbarea ajung n situaie de criz i n orice moment se pot
afla n situaia n care nu se pot acomoda cu viteza cu care este necesar a fi
implementat procesul sau nu dein resursele necesare pentru a face fa schimbrii.


571
Cu alte cuvinte, organizaia fiind nepregtit s fac fa procesului, va fi ineficace.
Mai mult, orice dezvoltare organizaional fiind un proces care se desfoar pe
termen lung, organizaia nefiind eficace n timp util, nu va putea face fa
competiiei existente pe pia.
Pentru determinarea modelului de dezvoltare strategic potrivit, este esential
ca proprietarul manager al IMM-ului trebuie s sesizeze importana concordanei
depline care trebuie s existe ntre evoluia firmei i tipul de management practicat n
cadrul organizaiei. Totodat este imperativ s sesizeze momentul n care evoluiile
mediului impun modificri n cadrul organizaiei i s ia n considerare cu precdere
urmtoarele aspecte:
selectarea modelului de dezvoltare strategic este determinat att de factorii de
mediu extern, ct i intern;
planificarea pe termen lung este recomandat atunci cnd evoluiile din mediu
devanseaz cu mult reacia ntreprinderii;
atunci cnd evoluia mediului este rapid i discontinu, gestiunea ntreprinderii se
poate asigura numai prin planificare strategic;
n cazul n care schimbrile strategice necesit aplicarea de noi competene,
organizaia are nevoie de management strategic.
Fenomenul de globalizare, cu implicaiile sale, a determinat i detennin
necesitatea aplicrii din ce n ce mai mult a procesului OD n cadrul ntreprinderilor
i crearea unei viziuni care s in cont de tendinele de internaionalizare a
afacerilor. Un alt factor ce impune necesitatea aplicrii OD, n anumite economii, l
constituie restructurarea economiilor socialiste i rapida dezvoltare economic a
rilor n curs de dezvoltare, organizaiile ce activeaz pe aceste piee apelnd din ce
n ce mai mult la practica OD pentru soluionarea problemelor i mbuntirea
eficacitii organizaionale.
Indiferent ns de dimensiunea organizaiei i de proveniena acesteia,
procesul OD trebuie s corespund valorilor culturale ale rii n care i desfoar
activitatea organizaia i nivelului de dezvoltare economic al acesteia, dar i
stadiului de dezvoltare n care se afl organizaia. n cadrul organizaiilor mondiale,
OD este aplicat cu scopul de a ajuta firmele s opereze n diferite tri. Aceasta
nseamn c respectivele organizaii trebuie s i armonizeze procedurile i
metodele organizaionale la cultura rilor respective, acest lucru avnd ca rezultat
mbuntirea ntreprindenlor mici i mij1ocii (IMM-unlor) pentru o mai bun
aliniere a angajailor i sistemului la strategia internaional. Interveniile OD trebuie
s corespund valorilor culturale i obiceiurilor organizaiei pentru a genera rezultate
pozitive.
Cultura. Clifford Geertz definea cultura ca fiind un sistem de concepii
motenite istoric, exprimate simbolic, prin care oamenii comunic, perpetueaz
i-i dezvolt cunotintele i atitudinile fa de via. Cercetrile realizate de
ctre G. Hofstede au dus la concluzia c toate culturile pot fi caracterizate prin
patru dimensiuni:


572
o distana ierarhic mare/mic: societile se difereniaz ntre ele prin
importana pe care o acord inegalitilor n funcionarea lor economic i
social; societile care ncearc s reduc inegalitile n putere i bogie,
s asigure o egalitate a anselor sunt caracterizate prin distana ierarhic
mic fa de putere, comparativ cu cele care instituionalizeaz inegalitile
printr-o distan ierarhic mare fa de putere;
o controlul incertitudinii intens/redus: msoar gradul de toleran fa de
nelinitea provocat de evenimentele viitoare; cu ct acest grad de toleran
este mai mare la un individ, cu att controlul incertitudinii este mai redus i
invers;
o individualism/colectivism: prin prisma acestei dimensiuni, societile pot fi
comunitare, valorificnd timpul pentru grup sau individualisme, valorificnd
timpul n favoarea vieii personale;
o masculinitate/feminitate: repartizarea rolurilor n funcie de sex nu se face n
toate culturile; cu ct rolurile sunt mai difereniate, cu att cultura respectiv
se caracterizeaz mai mult prin masculinitate i cu ct rolurile ndeplinite de
ctre brbai i femei sunt mai puin difereniate cu att cultura respectiv se
caracterizeaz mai mult prin feminitate;
Abordarea lui F. Trompenaars completeaz concluziile lui G. Hofstede. El
consider diferenele culturale ca fiind determinate de trei elemente: relaiile dintre
oameni, concepia asupra timpului i relaiile omului cu natura, identificnd apte
dimensiuni culturale: universalism/particularism, individualism/colectivism,
afectiv/neutru, specific/difuz, statut ctigat/atribuit, timpul curge secvenial/sincron,
individul ca fiin superioar trebuie s controleze natura/individul este neputincios
n faa naturii, ele fiind privite de cercettorii n domeniu ca reprezentnd orientarea
contextului. Toate aceste caracteristici influeneaz relaiile dintre indivizi att la
nivel macrosocial, ct i la nivelul organizaiilor, prin prisma ideologiilor,
obiceiurilor, preferinelor, inclusiv a managementului practicat n cadrul acestora.
Nivelul de dezvoltare economic al rii. Acesta poate fi analizat din perspective
socio-economice i politice, reflectndu-se n capacitile manageriale, msurate
prin abiliti, cunotinte, sistem informaional, modaliti de luare a deciziilor i
capacitate de implementare a aciunilor, abiliti de planificare, organizare,
evaluare, control, leadership, sistem motivaional, selecie personal, nivel de
dezvoltare al organizaiei i se clasific n:
economii de subzisten: n acest context economic interveniile de
dezvoltare organizaional pun accentul pe schimbarea social global,
urmrind crearea condiiilor pentru progres economic;
economii n curs de industrializare: organizaiile ce i desfoar activitatea
n aceste economii pun accentul pe eficacitatea operaiunilor i creterea
veniturilor, interveniile de dezvoltare organizaional viznd aspecte legate
de strategie, structura i proiectarea posturilor, ajutnd organizaiile s
identifice pieele locale i internaionale, s i dezvolte obiective clare,


573
adecvate i structuri eficace astfel nct s devin performante i s
contribuie pozitiv la creterea economic;
economii industriale: organizaiile dein putere financiar i dispun de
personal pregtit, de multe ori tehnologia suplinind fora de munc, iar
interveniile vizeaz toate aspectele dezvoltrii organizaionale.
Stadiul de dezvoltare n care se afl organizaia. Fiecare stadiu de dezvoltare al
organizaiei, de creare, supravieuire, succes, decolare, maturitate a resurselor,
este caracterizat printr-un anumit indicator de mrime, diversitate i
complexitate i descris de anumii factori de management: stil managerial,
structur organizatoric, extensia sistemelor formale i implicarea proprietarului
n afacere.
n cadrul IMM-urilor ns, alturi de caracteristicile menionate anterior,
procesul de dezvoltere reflect n cea mai mare parte o abordare oportunist,
instinctiv, un proces de planificare aflat n dezvoltare, personalitatea proprietarului
manager fiind determinant. Cercetrile au pus n eviden faptul c gradul de
apelare al proprietarului manager la serviciile profesionale de consultan este
extrem de sczut, deoarece informaiile pe care le furnizeaz i sfaturile privind
procesul de planificare sunt considerate a fi irelevante contextului industrial specific
al IMM-urilor.
Argumentul este sprijinit de faptul c sursele informale de sfaturi i
informaii dirijeaz implicit ctre un proces de planificare, avnd cea mai puternic
influen pozitiv. Performanele IMM-urilor i nsi supravieuirea acestora pot fi
sinonime cu succesul stilului de leadership al antreprenorului, ntruct stilul,
personalitatea i cunotinele deinute de proprietarul manager sunt definitorii n
dezvoltarea strategiei organizaiei, fapt evideniat i de recenta cercetare realizat de
ctre Comisia European, aa cum i exprim opinia persoanele intervievate,
ceteni ai Uniunii Europene i SUA, factorii de mediu externi fiind considerai de
prim importan n supravieuirea i reuita ntreprinderii, de ctre persoanele
intervievate, ceteni ai arilor europene ce sunt noi membre UE. O influen major
asupra strategiei o poate avea familia, estimrile evideniind faptul c aproximativ
80% din IMM-uri sunt controlate de familie, definirea strategiei n IMM-uri
reflectnd sistemul de credine al familiei ntreprinztorului care i pune amprenta
asupra valorilor, atitudinilor i normelor n cadrul organizaiei.
n ultimii ani s-a fcut din ce n ce mai remarcat utilizarea termenului de
management european. K. Thurley si H. Wirdenius considerau c prin management
european trebuie s se neleag modelele comportamentului managerial, un concept
privind rezolvarea problemelor i luarea deciziilor la toate nivelele organizaiilor,
prin care s se disting identitatea european a strategiilor, precum i a planificrii,
implementrii i evalurii schimbrilor (Burdu E., et al. 2001).
Managementul european se distinge de celelalte sisteme de management
prin anumite caracteristici:


574
are la baz diversitatea i complexitatea cultural, social, economic i politic a
contextului n care acioneaz, managerii trebuind s acioneze ntr-un mediu
cultural eterogen;
presupune conceperea, dezvoltarea i aplicarea de stretegii care s vizeze
obiective, opiuni strategice, resurse i efecte internaionale;
structura organizatoric descentralizat, n uniti de afaceri, coordonare pe
orizontal;
pune accent pe elementele de natur informal n organizarea structural,
informaional i decizional;
promoveaz comunicarea, schimburile i nvarea transcultural, urmrind
crearea unei identiti a organizaiilor bazat pe valori economice i sociale
specifice;
promoveaz mobilitatea european a resurselor umane, punnd accent pe o
pregtire flexibil intercultural.
Avnd in vedere diversitatea cultural a contextului european, evideniat n
tabelul 1, managementul european este un management al diversitii (Burdu E. Et
al., 2001).
Tab. 1.
Particularitile culturale ale unoi ri dezvoltate din cadrul UE, analizate prin prisma
dimensiunilor lui G. Hofstede si ale lui F. Trompenaars
Dimensiunile
culturale
ale lui G. Hofstede
Germania Anglia Frana Italia
1. Distana fa de
putere
Mic Relativ mic Relativ mare Medie
2. Controlul
incertitudinii
Mediu ridicat Relativ mic Relativ mare Relativ mare
3. Masculinitate/
Feminitate
Grad relativ mare
de
masculinitate
Grad relativ mare
de
masculinitate
Grad relativ
mic de
masculinitate
Grad relativ
mare
de masculinitate
4. Individualism/
Colectivism
Grad de
colectivism
mediu sczut
Grad de
colectivism
relativ ridicat
Grad de
colectivism
mediu
Grad de
colectivism
mediu
ridicat
Dimensiunile
culturale ale lui
F. Trompenaars
1. Universalism/
Particularism
Grad de
universalism
mare
Grad de
universalism
mare
Grad de
universalism
mare
Grad de
particularism
mare
2. Afectivitate/
Neutralitate
Neutralitate Uor afectiv Afectiv Afectiv


575
3. Specificitate/
Difuzivitate
Grad de
specificitate
mare
Grad de
specificitate
mare
Grad de
specificitate
mediu
Grad de
difuzivitate
mare
4. Statut ctigat/
Statut
atribuit
Importan mediu
ridicat a
statutului
ctigat
Importan
mare a
statutului ctigat
Importan mediu
ridicat a
statutului
atribuit
Importan
mare a
statutului atribuit
5. Percepie a
timpului
secvenial/ sincron
Percepie
sincron a
timpului
Percepie
sincron a
timpului
Percepie
secvenial
a timpului
Percepie
sincron
a timpului
6. Controlul asupra
naturii
Grad mare de
control
al naturii
Grad mare de
control
al naturii
Grad mare de
control
al naturii
Grad relativ mic
de
control al naturii

Caracteristicile culturale ale rilor din cadrul Uniunii Europene determin
anumite particulariti ale managementului din aceste ri aa cum evideniaz
analiza comparativ prezentat n tabelul 2.
Tab.2.
Particularitile managementului unor tri dezvoltate din cadrul Uniunii Europene
1. Organizare
structural
Structuri
organizatorice
- pe funciuni
- divizionale
Structuri tip
holding
- simple
- cu diviziuni
Structuri de
comand
funcionale
- simple
- compuse
Structuri tip
familial
2. Tip de
management
Participativ Participativ
Paternalist
autocratic
Autocratic
3. Centralizarea
deciziilor
Descentralizare Descentralizare Centralizare Centralizare
4. Grad de
formalism
Mare Mic Mare Mare
5. Distan
ierarhic fa de
putere
Mic Mic Mare Mare
6. Comunicarea
ntre nivele
organizaionale
Mare Mare Foarte mic Mic
7. Motivarea
personalului
Mare Medie Mic Mic


576
Un sondaj efectuat n Frana a permis evidenierea opiniilor
ntreprinztorilor despre procesul de dezvoltare al IMM-urilor i dificultile lor:
proiectarea dezvoltrii pentru ntreprinztori se bazeaz mai frecvent pe tehnic
i/sau pe produs;
dezvoltarea este adesea considerat ca fiind puternic dependent de fcnomenele
externe i relativ aleatorii;
dezvoltarea IMM-urilor este foarte personalizat de caracteristicile i
personalitatea proprietarului manager: ea se confund cu eecul sau reuita
acestuia;
modul de dezvoltare este bazat cel mai adesea pe intuiie, hazard sau "reeta
personal", ntreprinztorii prefernd s nu l fac cunoscut.
O cercetare recent realizat de ctre D. Deakins i M. Freel, din cadrul
Paisley Enterprise Research Centre din Marca Britanie, relev faptul c dezvoltarea
strategic i procesul de schimbare n cadrul IMM-urilor este mai mult rezultatul
combinrii cunotintelor i reaciei la factori de presiune ce impun schimbarea, dect
un proces de dezvoltare organizaional planificat (DEAKINS & FREEL 1997).
Relevant este faptul c procesul de nvare n cadrul IMM-urilor este crucial n
evoluia acestora, acest lucru indicnd importana acumulrii de cunotine, a
nvrii din experiena n vederea dezvoltrii organizaiei. ntreprinztorul nva
din experien, dobndete abilitatea de a nva, rezultatul fiind un anumit mod de a
reaciona la evenimente critice, context n care deprinde abilitatea de a procesa
informaii, de a ajusta strategia i a lua decizii, el deinnd o imagine foarte clar n
ceea ce privete rolul i obiectivele sale viitoare. Prin urmare, ceea ce este vital este
ca interveniile OD n cadrul IMM-urilor s urmreasc dezvoltarea capacitii de
nvare ale ntreprinztorului.
Aceste aspecte evideniaz faptul c nu exist i nu poate exista un model
predefinit al procesului OD n IMM-urile din cadrul Uniunii Europene, abordarea
fiind variat, de la o ar la alta, n funcie de particularitile managementului rii
respective, determinate de caracteristicile culturale i constrngerile mediului i de
dimensiunile organizaiei. Ceea ce distinge managementul practicat n cadrul Uniunii
Europene, indiferent de ar, de managementul practicat n rile cu economie de
pia dezvoltat este diversitatea i complexitatea cultural i accentul deosebit pus
pe o dezvoltare n vederea unei pregtiri flexibile interculturale, ce vizeaz att
spaiul european cat i internaional.
Majoritatea rilor est-europene, printre care i Romnia, au iniiat reforme
care au creat o deschidere pentru economiile lor ctre o real competiie
internaional. IMM-urile acestor economii aflate n tranziie se confrunt cu un
mediu aflat ntr-un proces de continu schimbare care impune dezvoltarea unei
flexibiliti accentuate a organizaiilor, astfel nct s poat rspunde rapid la
modificrile mediului care impune din ce n ce mai mult o abordare internaional.
Aa cum am evideniat, cadrul cultural alturi de mediul economic i pun amprenta
asupra dezvoltrii organizaiilor, afectnd ntr-o msur mai mare IMM-urile dect
marile ntreprinderi ce absorb mult mai uor costurile tranziiei. Mediul cultural


577
romnesc, analizat prin prisma dimensiunilor lui G. Hofstede i ale lui F.
Trompenaars (BURDU E. et al. 2001), prezint urmtoarele caracteristici,
menionate n tabelul 3:

Tab. 3.
Mediul cultural romnesc analizat prin prisma dimensiunilor lui G. Hofstede i ale
lui F. Trompenaars
Dimensiunile culturale ale lui G. Hofstede Romnia
1. Distana fa de putere Mare
2. Controlul incertitudinii Relativ mare
3. Masculinitate/ Feminitate Grad de masculinitate mediu ridicat
4. Individualism/Colectivism Grad de individualism mare
Dimensiunile culturale ale lui F. Trompenaars Romnia
4. Universalism/Particularism Grad de universalism mare
5. Afectivitate/Neutralitate Afectivitate
6. Specificitate/Difuzivitate Grad de difuzivitate mare
4. Statut ctigat/ atribuit Statut ctigat
5. Perceptie a timpului secvenial/ sincron Percepie secvenial a timpului
6. Controlul asupra naturii Tendin uoar de a stpni natura
Particularitile managementului n Romnia, determinate de cadrul socio-
cultural i economic sunt evideniate n tabelul 4.
Tab. 4.
Particularitile managementului in Romnia
1. Organizare structural Structuri funcionale
2. Tip de management Autocratic
3. Centralizarea deciziilor Mare
4. Grad de formalism Mare
5. Distana ierarhic fa de putere Mare
6. Comunicarea ntre nivele organizaionale Mic
7. Motivarea personalului Mic

Studiile au evideniat faptul c dezvoltarea IMM-urilor n Romnia depinde
foarte mult de permisivitatea mediului instituional - legislativ, de resursele
financiare, de obicei deficitare i de capacitatea organizaiilor de a se adapta la
mediul n continu schimbare. Pregtirea economic i managerial a
ntreprinztorilor din Romnia este ns necorespunztoare, datorit lipsei unei
educaii specifice i a unei tradiii n domeniul antreprenorial, determinate de
istoricul rii. Necunoaterea sau cunoaterea doar parial a mecanismelor i


578
instrumentarului managerial utilizabil n condiiile unei tranziii la economia de pia
este un handicap major pentru numeroi ntreprinztori i manageri ce fac parte din
personalul ntreprinderilor mici i mijlocii din ara noastr. Prin urmare, n
dezvoltarea i operaionalizarea proceselor manageriale sunt insuficient folosite
metodele, tehnicile, procedurile i cerinele manageriale sau nu se face deloc apel la
acestea, afectnd dezvoltarea IMM-urilor.
Dei foarte dezvoltat n rndul ntreprinztorilor din ara noastr,
capacitatea de adaptare a organizaiei la mediu este strns legat de aceast
constrngere major ce afecteaz dezvoltarea IMM-urilor n Romnia, i anume de
aspectele de management precum: lipsa pregtirii i a abilitilor manageriale sau
mentalitatea nvechit a managerilor, dar i de modul n care se cristalizeaz cultura
organizaiilor.
Cultura unei organizaii i are originea nu numai n proiectul strategic ci i
n istoria ntreprinderii, permindu-i s i precizeze identitatea i reprezentnd un
factor de eficacitate i de stabilitate, n calitate de sistem de valori mprtite de
membrii organizaiei, dar i n cultura rii din care face parte (GEERTS 1973).
Romnia, din punct de vedere al culturii economico-sociale, prezint anumite
concepii, mentaliti i comportamente aflate n total contradicie cu cerinele
funcionalitii economiei de pia, precum:
atitudine necorespunztoare fa de munc, reflectat n lipsa obinuinei de a
munci intens, pe parcursul ntregului program;
atitudini de nepsare, sfidare sau ostilitate fa de bunurile organizaiei;
roluri, aspiraii i ateptri bazate pe idea egalitii i echitii, contrazise de
atitudini i comportamente caracterizate prin invidie i adversitate fa de
persoanele performante i ostilitate fa de cei care obin profit;
i care afecteaz i dezvoltarea sectorului IMM-urilor.
n plus, fa de aceste aspecte de ordin cultural, IMM-urile din ara noastr
nu dein dect n foarte mic msur resursele necesare pentru a se adapta la
evoluiile mediului i pentru a fructifica oportunitile ce apar pe pia, trebuind s
depun un efort considerabil n achiziionarea sau dezvoltarea de noi resurse, mult
mai mare comparativ cu IMM-urile din cadrul Uniunii Europene. Majoritatea
ntreprinztorilor nu folosesc strategii n cadrul firmelor pe care le creeaz i le
dezvolt, iar mediul n rapid evoluie din economiile n tranziie, precum economia
Romniei, impune dezvoltarea unei flexibiliti i abordri strategice.
Necesitatea i gradul de apelare al ntreprinztorului la cunotinele de
management i abilitile manageriale sunt strns corelate cu gradul de dezvoltare al
firmei nfiinate, crescnd odat cu amplificarea dimensiunii firmei i dezvoltarea
activitilor sale i fiind una din condiiile supravieuirii afacerii, IMM-urile putnd
s dispar nu doar ca urmare a incapacitii manageriale a proprietarului-manager, ci
i datorit unor factori externi organizaiei.
Acest aspect subliniaz nc odat faptul c procesul de identificare a
problemelor, n cadrul majoritii IMM-urilor, n care nu se face apel la
managementul tiintsfic, este foarte dificil deoarece eventualele abateri de la


579
standarde sau obiective, pot fi mai greu de sesizat din cauza metodelor de
management insuficient de performant practicat n cadrul organizaiei. Datorit ns
dimensiunilor i complexitii sensibil reduse a IMM-urilor, comparativ cu firmele
mari, problemele de ordin managerial cu care se confrunt sunt la rndul lor mai
reduse.
Sursele flexibilitii strategice includ flexibilitatea resurselor, identificarea i
achiziia acestora prin nvare organizaional, ceea ce mrete numrul opiunilor
strategice i versatilitatea coordonrii resurselor (SANCHEZ 1995).
Aceste aspecte, n contextul n care din totalul ntreprinderilor existente n
Romnia, i care au depus bilanul n anul 2007, 91% sunt microntreprinderi,
subliniaz faptul c, n procesul OD, n IMM-urile din Romania se impune, mai mult
dect n cadrul IMM-urilor din rile capitaliste unde exist o tradiie, ca interveniile
de dezvoltare organizaional s urmreasc n primul rnd contientizarea
necesitii studierii tiinei managementului. Aceasta este necesar n vederea
dobndirii cunotinelor i abilitilor necesare conducerii n mod strategic a
afacerilor i dezvoltarea capacitii de nvare ale ntreprinztorului care deine un
rol central n organizaie, fiind vital pentru supravieuirea organizaiei i pentru
diminuarea rapid a decalajelor existente ntre IMM-urile din Romnia i IMM-urile
existente pe piaa internaional.
Indiferent de ar ns, relevant este faptul c rolul ntreprinztorului n
cadrul IMM-ului rmne central i determinant att din punct de vedere cultural ct
i managerial n crearea i dezvoltarea organizaiei, n cea mai mare parte a cazurilor
ntreprinztorul neutiliznd strategii, apelul la acestea fiind determinat n general de
faza din ciclul de via la care se afl IMM-ul.

Bibliografie
Burdu E., Miles M., Cprrescu G., Androniceanu A., 2001, Management
Comparat International, Editura Economic, Bucureti;
Burke I. G., Jarrat D. G., 2001, The Influence of Information and Advice on
Strategy Definition in Small and Medium Enterprises (SME's);
Crciun L. M., 2001, Managementul Strategic al ntreprinderilor Mici i
Mijlocii, Colectia National, Bucureti, 2001;
Cummings T. G., Worley C. G., 1997, Organisational Development and
Change, South Western College Publishing, Sixth Edition, USA;
Deankins D., Freel M., 1997, 1997, Entrepreneurial Learning and the
Growth Process in SMEs, The ECLO 4
th
International Conference, CERAM Sophia
Antipolis, May;
Geerts C., 1973, Interpretarea culturilor, Editura Basic Books INC., NY;
Kets de Vries M.F.R., 1993, The Dynamics of Family Controlled Firms: The Good
and the Bad News', Organizational Dynamics, vol 21, no. 3, Winter;
Sanchez R., 1995, Strategic Flexibility in Product Competition, Strategic
Management Journal 16;
***, 2004, Entrepreneurship, European Commission Eurobarometer, June.


580
EVALUAREA RISCURILOR N ACTIVITATEA DE AUDIT
EFECTUAT
DE CURTEA DE CONTURI A ROMNIEI

Ioan Szabo Alexandru
310426 Arad, Str. Cocorilor nr. 57, Romnia, marketing@uvvg.ro

Abstract
This paper approaches the issues of audit evaluation risks, within the context of the
audit exerted by the Romanian Court of Accounts. Having presented the types of risks, their
evaluation modalities are being treated, according to the audit standards adopted by the
Supreme Institutions of the Financial Control and Audit in our country. Unrolling the
evaluation activity of audit risks according to these standards, as well as all the audit steps
constitutes the guarantee of the development and implementation of the best practices in the
extern public audit in Romania, with an impact upon improving the performance in achieving
the objectives of the institution, within the conditions of observing ethic and professional
requirements.
Keywords: audit, risk, financial, model

1. Aspecte introductive
Instituiile supreme de audit, inclusiv Curtea de Conturi a Romniei, exercit
un audit extern independent, efectuat de persoane care nu fac parte din entitatea
auditat i nu au relaii de subordonare reciproc cu aceasta, independena
organizatoric, funcional i financiar, fiind, de regul, garantat de constituie
i/sau legea de organizare i funcionare.
n concordan cu prevederile art. 25 i art. 27 din Legea nr. 94/1992,
republicat, cu modificrile i completrile ulterioare, Curtea de Conturi a Romniei
exercit urmtoarele tipuri de audit:
- auditul conformitii sau legalitii;
- auditul de atestare financiar;
- auditul de performan.
Auditul conformitii sau legalitii, se refer la atestarea responsabilitilor
financiare ale entitilor publice, sub aspectul reglementrilor legale, n urma
examinrii i nregistrrilor financiar fiscale, evalurii acestora i exprimrii
opiniilor, asupra situaiilor anuale.
Auditul de atestare financiar, vizeaz exprimarea unei opinii, asupra
declaraiilor financiar-fiscale, sub aspectul sinceritii i fidelitii lor fa de
realitatea datelor nscrise n situaiile financiare.


581
n practica de audit exercitat de Curtea de Conturi, auditul conformitii i
auditul de atestare financiar se efectueaz simultan i poart denumirea de audit
financiar.
Auditul financiar se circumscrie auditului de regularitate.
Auditul performanei, presupune evaluarea entitilor publice auditate din
punct de vedere al respectrii criteriilor de performan, respectiv economicitatea,
eficacitatea i eficiena.
Auditul performanei este un tip de audit modern, pe cale s fie adoptat n
majoritatea statelor din lume, fiind cunoscut i sub denumirea de auditul rezultatelor,
auditul managementelor sau mai elocvent auditul valorii pentru bani.

2. Necesitatea evalurii riscului de audit
Indiferent de natura auditului efectuat, audit financiar sau audit de
performan, obiectivul principal al auditorilor const n identificarea zonelor cu
riscuri, evaluarea nivelului riscului i n funcie de acesta aplicarea procedurilor de
audit care s asigure realizarea unui audit ntr-o manier economic, eficient i
eficace.
Dac ne referim la auditul financiar, evaluarea riscului n procesul de audit a
Curii de Conturi, constituie o activitate sistematic menit s aprecieze posibilitatea
de neconformitate cu legile i celelalte acte normative ale rii.
n ceea ce privete auditul performanei, necesitatea evalurii riscului de
audit, deriv din existena unor riscuri legate de ndeplinirea indicatorilor stabilii,
referitoare la derularea, n condiii de economicitatea i eficien a unor programe i
activiti.
Concomitent, evaluarea riscului de audit, constituie un element deosebit de
important n planificarea misiunilor de audit, respectiv pentru construirea unei
strategii generale n legtur cu durata, gradul de aplicare a metodelor i tehnicilor
utilizate pe parcursul auditului.
n acest context, evaluarea riscului de audit va fi efectuat n primele faze
ale procesului de planificare a auditului, dup colectarea tuturor informaiilor
relevante care vizeaz activitatea i sistemul de control intern ale acesteia.
De menionat c, pe parcursul desfurrii aciunilor de audit, n vederea
atingerii obiectivelor de audit, este posibil s fie necesar adaptarea planurilor de
audit iniiale, ori de cte ori apar informaii semnificative, care nu au fost cunoscute
n momentul elaborrii planurilor de audit.
Nu n ultimul rnd, n special n cazul auditului de performan, evaluarea
riscului de audit, constituie un element important n elaborarea programelor anuale
de audit.
Aadar, evaluarea riscului de audit deriv din necesitatea efecturii unui
audit cu grad ridicat de asigurare, respectiv cu un risc de audit ct mai redus, care
presupune ca erorile materiale i deficienele financiare s nu depeasc nivelul de
asigurare stabilit prin politica de audit a Curii de Conturi.


582
Multe instituii supreme de audit, n cadrul politicilor proprii de audit, aplic
o asigurare de audit n procent de 95 %, la un nivel foarte sczut, astfel c nivelul cel
mai ridicat al riscului de audit este mai mic de 5 %.
Un nivel al riscului de audit sczut, nseamn c auditul urmrete s se
asigure c situaiile financiare nu conin erori materiale.
Altfel spus, dac riscul este 0, nu exist riscuri, nseamn c asigurarea
auditului este de 100%.

3. Conceptul de risc de audit i modelul riscului de audit

Orice sistem de control, inclusiv auditul, are limite inerente care genereaz
unele riscuri, n sensul c unele erori i inexactiti semnificative ar putea s nu fie
descoperite. Factorii de risc precum i nivelul acestora, difer de la o entitate la alta.
Standardele de audit ale Curii de Conturi a Romniei, definesc riscul de
audit ca fiind posibilitatea existenei unor informaii, a unor erori materiale sau
deficiene n situaiile financiare elaborate de entitile auditate i pe care auditorii nu
le pot identifica.
Riscul de audit (R.A.) are trei componente: riscul inerent /R.I.), riscul de
control (R.C.) i riscul de nedetectare (R.N.)
Relaiile dintre aceste tipuri de riscuri pot fi ilustrate cu ajutorul Modelului
riscului de audit prezentat mai jos:

RA = Ri x RC x RN

Auditorii trebuie s stabileasc riscul de audit pe baza cunoaterii modelului
pentru risc, pornind de la premisa c factorii de risc ( componentele riscului)
influeneaz ansele meninerii erorilor materiale n conturi dup ce auditul a fost
finalizat.

4. Tipologia riscurilor n activitatea de audit exercitat de Curtea de Conturi
n raport cu posibilitatea sau imposibilitatea de aciune a auditorului asupra
componentelor riscului de audit, standardele de audit ale Curii de Conturi
delimiteaz dou mari categorii:
- Riscuri care nu pot fi controlate i/sau influenate de auditori i anume:
riscul inerent i riscul de control. Aceast categorie presupune existena unor riscuri
ca situaiile financiare s conin erori pe care auditorii nu le pot controla, dar ei pot
evalua riscurile asociate entitii.
- Riscuri care pot fi controlate i/sau influenate de auditori, respectiv riscul
de nedetectare. Riscul de nedetectare presupune ca auditorii, n activitatea lor de
audit, s nu detecteze n totalitate erorile existente n situaiile financiare de audit. Cu
toate acestea, printr-o selecie adecvat a testelor de fond i prin aprecierea lor
riguroas, auditorii au posibilitatea s controleze i s influeneze aceste riscuri.


583
4.1 Riscul inerent mod de evaluare
Riscul inerent reprezint necesitatea ca o categorie de operaiuni s conin
informaii eronate care ar putea fi materiale individual sau atunci cnd sunt
cumulate cu alte informaii eronate din alte categorii de operaiuni, n ipoteza c nu
au existat controale interne adecvate.
Altfel spus, riscul inerent este msura n care auditorii, n contextul
elaborrii planului de audit, evalueaz posibilitatea ca unele situaii financiare s
conin erori materiale care nu au putut fi depistate din cauza slbiciunilor
controalelor interne.
De relevat este c riscuri de aceast natur sunt i cele legate de aseriunile
managementului entitii, n sensul c acesta poate s fac declaraii eronate, n mod
intenionat sau neintenionat, care n individual sau cumulat pot genera situaii
financiare false.
Informaiile deinute de auditor cu privire la existena unor elemente din
situaiile financiare, a cror posibilitate este ridicat de a fi eronate, afecteaz
diminuarea probelor necesare ce urmeaz a fi colectate de ctre auditor i amplific
eforturile acestora n procesul de colectare a probelor pe parcursul auditului.
n vederea evalurii riscului inerent, auditorii trebuie s efectueze o analiz
asupra contextului n care funcioneaz entitatea auditat i n legtur cu
operaiunile auditate, concomitent cu cunoaterea entitii, pe baza informaiilor
colectate de la managementul acesteia, innd seama de mai muli factori:
- natura activitii entitii;
- calitatea managementului;
- modul de organizare i conducere a contabilitii;
- tranzaciile neobinuite i complexe;
- raionamentul profesional utilizat n stabilirea unor valori i la nregistrarea
tranzaciilor;
- existena unor active care sunt susceptibile la fraude sau sustrageri;
- numrul i valoarea tranzaciilor;
- complexitatea structurii organizatorice;
- complexitatea legilor i a principiilor contabile;
- complexitatea tranzaciilor sau depistarea unor evenimente care implic o
expertiz de specialitate.
Examinarea i analiza factorilor de mai sus, presupune ntocmirea i
completarea unei liste de ntrebri i n funcie de rspunsurile primite i pe baza
raionamentului profesional,auditorul evalueaz riscul inerent, specific fiecrei
tranzacii, cont i obiectiv al auditului.
Riscul inerent poate fi exprimat fie n termeni cuantificabili (n procente), fie
n termeni necuantificabili (ex: ridicat, mediu, sczut).

4.2 Riscul de control modul de evaluare
Riscul de control, reprezint riscul ca o eroare material, care ar putea s
apar ntr-o categorie de tranzacii i care ar putea fi material individual sau atunci


584
cnd este cumulat cu erori din alte categorii de operaiuni, s nu poat fi prevenit,
detectat i corectat n timp util de ctre sistemul contabil i sistemul de control
intern.
Sistemul de control intern a unei entiti cuprinde dou componente:
- modul de control;
- procedurile de control intern.
Este evident c, dac controalele interne funcioneaz n mod corespunztor,
auditorii se pot baza pe ele. Dimpotriv, n cazul n care controalele sunt reduse i
prezint slbiciuni, auditorii nu se pot baza pe ele. Aceast din urm situaie i
determin pe auditori s nu aib ncredere n sistemul de control intern, riscul de
control fiind ridicat.
Evaluarea riscului de control se realizeaz n dou etape:
- evaluarea iniial se efectueaz n faza de planificare a auditului. Cu
aceast ocazie, auditorul stabilete riscul de control prin evaluarea eficacitii
sistemelor contabile i de control intern, din punct de vedere al contribuiei acestora
la depistarea, prevenirea i corectarea erorilor semnificative. Evaluarea riscului de
control se face att pe baza informaiilor colectate de auditor, ct i pe baza testelor
de control;
- evaluarea final a riscului de control se efectueaz naintea ntocmirii
raportului de audit, datorit faptului c auditorii trebuie s confirme sau s infirme
evaluarea iniial.
n evaluarea riscului de control, n mod similar evalurii riscurilor inerente,
trebuie s fie avute n vedere mai muli factori i anume:
- posibilitatea efecturii controalelor interne de ctre alte persoane dect cei
responsabili, investii n acest sens;
- efectuarea acestor controale n mod necorespunztor datorit unor erori
umane sau din culpa persoanelor responsabile;
- incapacitatea sistemelor de control standardizate de a aborda tranzaciile
neobinuite;
- lipsa de eficacitate a controlului datorit unor schimbri aprute n cadrul
sistemului implementat iniial.
Evaluarea riscului de control implic utilizarea raionamentului profesional
al auditorului, motiv pentru care are un caracter profund subiectiv.
Sub aspectul cuantificrii riscului de control, acesta poate fi exprimat, de
asemenea , fie n termeni cuantificabili (procente), fie n termen necuantificabil (ex:
sczut, mediu, ridicat).

4.3 Riscul de nedetectare mod de calcul
Riscul de nedetectare reprezint riscul ca o procedur de fond utilizat de
auditor, s nu detecteze o informaie eronat n cadrul unei categorii de tranzacii,
care poate fi material, n mod individual sau cnd este cumulat cu alte informaii
eronate, existente n cadrul altor categorii de operaiuni.


585
Cu alte cuvinte, riscul de nedetectare mai poate fi definit ca fiind acel risc al
auditorului , s nu descopere acele erori materiale care nu au fost depistate de
sistemul de control intern.
Nivelul riscului de nedetectare poate fi redus printr-o planificare riguroas, o
supervizare atent i prin respectarea standardelor de control a calitii auditului.
Ori de cte ori este necesar, nivelul planificat al riscului de nedetectare poate
fi revizuit pe baza probelor de audit colectate, care produce modificri ale nivelului
riscului inerent i de control, n timpul derulrii misiunii de audit.
n practica auditului, pentru calculul riscului de nedetectare, se utilizeaz
modelul riscului de audit, dup parcurgerea urmtoarelor etape:
- stabilirea nivelului planificat al riscului de audit;
- evaluarea riscului inerent i a riscului de control;
- rezolvarea ecuaiei riscului de audit pentru stabilirea unui nivel
corespunztor al riscului de nedetectare.
Pornind de la modelul riscului de audit, exprimat prin ecuaia:

RA = Ri x RC x RN

Unde: RA = riscul de audit
Ri = riscul inerent
RC = riscul de control
RN = riscul de nedetectare
rezult formula de calcul a nivelului riscului de nedetectare i anume:

RA
RN = _________
Ri x RC

Presupunnd c, pentru operaiunile de ncasri prin casieria unei entiti a
fost proiectat un risc de audit la un nivel de 0,04 , iar riscul inerent la un nivel de
0,70 i riscul de control la un nivel de 0,50, putem calcula riscul de nedetectare
astfel:

RN = 0,04 / 0,7 x 0,5 = 0,04 / 0,35 = 0,114 sau 11,4 %

La acest nivel al riscului de nedetectare, procedurile de fond utilizate, n
cadrul acestor categorii de operaiuni vor reprezenta un procent de 88,6 % din totalul
populaiei stabilite.
( 100% - 11,4 % = 88,6 %)

4.4 Consideraii finale
Evaluarea riscurilor de audit constituie o component esenial a etapei de
planificare a misiunilor de audit desfurate de ctre Curtea de Conturi.


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Derularea activitii de evaluare a riscurilor de audit, cum de altfel, a tuturor
etapelor de audit, n concordan cu prevederile standardelor de audit, publicate n
anul 2005, constituie garania implementrii i dezvoltrii celor mai bune practici,
viznd domeniul auditului public extern n Romnia.
Aceste cele mai bune practici, care se regsesc n activitatea prezent a
Curii de Conturi a Romniei, sub forma procedurilor i metodelor utilizate n toate
etapele de audit, n condiiile adoptrii n viitor a unei noi legislaii moderne, de
organizare i funcionare a acestei instituii, vor contribui n mod pregnant la
mbuntirea performanei n atingerea obiectivelor instituiei, n condiiile
respectrii standardelor de audit i a cerinelor etice i profesionale.

Bibliografie
Arens A. A., Loebbecke J. K., 2006, Audit - o abordare integral, Ediia a
8-a, Editura Arc, Chiinu;
*** 2005, Standardele de Audit, Curtea de Conturi a Romniei, Bucureti;
*** Legea nr. 94/1992, privind organizarea i funcionarea Curii de Conturi
a Romniei, republicat n Monitorul Oficial al Romniei, Partea I, nr. 104 din 7
februarie 2002.


587
ASPECTE PRIVIND PROCESUL BUGETAR
LA NIVELUL UNIUNII EUROPENE

Ioan Szabo Alexandru
310426 Arad, Str. Cocorilor nr. 57, Romnia, marketing@uvvg.ro

Abstract
This paper is a short review of European budget process. It emphasizes the
evolution of the sources of funds gathered in the E.U. budget, the present situation, the stages
of budget process and roles of the E.U. institutions. Approaching the main aspects of the
European Union budget process certain features are underlined, such as:
- it is a finance budget decisional process;
- it is a political and democratic process which assures the attributions
manifestation of the three fundamental Institutions of the European Union: the Parliament,
the Council and the Committee, as well as adopting a financial political option of the major
political forces in Parliament;
- it is a process with a cyclic character, because the steps of the budget process are
mentioned in the European Union Treaties;
- it has a public impact upon social and economical life of the European Union
country member.
Keywords: budget, European Union, income, structural expenses, European
Institutions

1. Consideraii introductive
Termenul de Uniune European (UE) a aprut oficial, pentru prima dat, n
Tratatul de la Maastricht, intrat n vigoare la 1 noiembrie 1993. n concordan cu
prevederile acestui tratat, Uniunea European constituia o organizaie internaional
supranaional i interguvernamental.
ncepnd cu data de 1 Mai 2004, dup aderarea unui numr de zece state din
Europa central i de est, Uniunea European cuprinde un numr de 25 de state care
se ntind pe o suprafa de 3.798.340 Km
2
. cu o populaie de 454 milioane de
locuitori.
Acest proces de cooperare ntre statele europene a nceput cu mai mult de 50
de ani n urm. n anul 1951, a luat natere Comunitatea European a Crbunelui i
Oelului, format din Frana, Republica Federal German, Italia, Belgia,
Luxemburg i Olanda. Ulterior, n anul 1957 aceleai state au format Comunitatea
European a Energiei Atomice (Euratom) i Comunitatea Economic European
(C.E.E).


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Scopurile principale avute n vedere la construcia acestor organizaii au
constat n meninerea i ntrirea pcii n lume, promovarea unei dezvoltri
economice armonioase , precum i realizarea unei strnse uniuni ntre popoarele
Europei. La nceput cele trei comuniti aveau consilii i comitete separate, dar n
anul 1965 statele membre au czut de acord s le uneasc , astfel nct cele trei
comuniti s-au regsit sub denumirea comun de Comunitate Economic
European.
Spre sfritul anilor 60, statele membre au renunat la tarifele vamale
interne, nlocuindu-le cu tarife vamale externe comune i au stabilit o politic
agricol comun n vederea protejrii i dezvoltrii agriculturii europene.
n anul 1971, Comunitatea i-a dobndit propriile resurse n locul celor
obinute prin contribuiile statelor membre, iar n anul urmtor guvernele statelor
membre au hotrt transformarea Comunitii Europene ntr-o Uniune European,
pn n anul 1980. Acest obiectiv comun nu s-a putut realiza n termenul propus
datorit multiplelor probleme economice i politice din acea perioad, ceea ce a
generat o dezvoltare mai nceat a Comunitii , dect s-a sperat. n acest context,
unele state (Marea Britanie, Danemarca i Irlanda) s-au integrat nainte de termenul
de realizare a noii construcii comunitare, pe cnd alte state au fost admise dup
acest termen (Grecia n anul 1981 iar Portugalia i Spania n anul 1986).
La nceputul anilor 80 Comunitatea Economic European s-a confruntat cu
probleme grave viznd finanarea unor programe , cum a fost politica agricol
comun, precum i rezolvarea rivalitilor crescnde ntre state, ceea ce a ngreunat
procesul decizional. n paralel cu eforturile depuse pentru a se trece peste acest
impas, statele membre au fcut eforturi considerabile pentru dezvoltarea comerului
intern n perimetrul Comunitii, pe calea circulaiei libere a bunurilor , serviciilor i
capitalului. Aceste schimbri au fost ratificate de fiecare stat membru n anul 1987
prin Actul European Unic.
Viziunea integrrii europene a crei baz au fost puse prin tratatele
anterioare, s-a putut materializa, de abia dup 13 ani, dup termenul fixat n anul
1980, prin semnarea Tratatului de la Maastricht. Noul tratat semnat i ratificat de un
numr de 15 state membre consfinete crearea unei noi construcii comunitare
bazat pe meninerea Comunitii Europene , denumit anterior Comunitatea
Economic European sau Piaa Comun, la care se adaug alte dou segmente, din
care unul se refer la instituirea unei politici externe i de securitate comun, iar
cellalt la cooperarea n domeniul justiiei i afacerilor externe.
Prin realizarea noii construcii comunitare statele membre ale Uniunii
Europene au urmrit i urmresc, n prezent, ndeplinirea urmtoarelor obiective:
- promovarea progresului economic i social, concomitent cu realizarea unui nivel de
ocupare a forei de munc ridicat, precum i rezolvarea unei dezvoltri echilibrate i
durabile, mai ales prin crearea unui spaiu fr frontiere interne, prin amplificarea
coeziunii economice i sociale, precum i realizarea unei comuniuni economice i
monetare bazate pe o moned unic, n concordan cu prevederile Tratatului de la
Maastricht;


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- afirmarea identitii Uniunii Europene pe plan internaional prin desfurarea unei
politici externe i de securitate comun, inclusiv prin elaborarea treptat a unei
politici de aprare comun;
- ntrirea proteciei i intereselor cetenilor statelor membre prin instituirea unei
cetenii a Uniunii;
- pstrarea i dezvoltarea Uniunii Europene ca fiind un spaiu de libertate, de
securitate i de justiie n perimetrul cruia s fie asigurat libera circulaie a
persoanelor, n corelaie direct cu msurile corecte ntreprinse n materie de control
al frontierelor externe de emigrare, de azil, precum i de prevenire a criminalitii i
de lupt contra acestor fenomene;
- meninerea i dezvoltarea acquisului comunitar, n sensul de a se asigura
perfecionarea nentrerupt a politicilor i reformelor de cooperare instituite prin
Tratatul Uniunii, astfel nct s fie asigurat funcionarea mecanismelor i
instituiilor comunitare cu respectarea criteriilor de eficacitate.
Conceptul de Uniune European include pe de o parte uniunea economic i
monetar i pe de alt parte uniunea politic.
Dac uniunea economic i monetar a fost desvrit, nu acelai lucru s-a
ntmplat din punct de vedere al uniunii politice reflectat prin Tratatul
Constituional, semnat la Roma la 23 octombrie 2004. Votul negativ dat n acest sens
de francezi i olandezi n anul 2005 denot dificultatea integrrii politice i implicit
construirea unui model federalist pentru Uniunea European.
n aceast ordine de idei, cele dou componente ale conceptului de Uniune
European au canalizat angajarea statelor membre n urmtoarele direcii:
- adoptarea monedei unice (EURO);
- extinderea competenelor Uniunii Europene n noi domenii cum sunt protecia
consumatorilor, sntate public, reele de transport, cooperare pentru dezvoltare,
educaie, cultur, protecia mediului, cercetarea i dezvoltarea tehnologic, politic
industrial i social.
- adoptarea ceteniei europene;
- lrgirea competenelor Parlamentului European;
- amplificarea aciunilor de cooperare n domeniul justiiei i a afacerilor interne;
- elaborarea i aplicarea unei politici comune n domeniul afacerilor externe i al
securitii statelor membre.
Realizarea acestor angajamente va contribui la creterea continu a
competenelor Uniunii Europene , n detrimentul unor prerogative ale suveranitii
naionale, precum i la ntrirea relaiilor create ntre statele membre, astfel nct
aceast organizaie internaional s fie atipic fa de alte asemenea entiti, att
prin unele particulariti specifice confederaiilor, ct i prin alte caracteristici
ntlnite n cazul statelor de tip federal.
n anul 2007, Uniunea European, de la actualul numr de 25 state membre
a crescut n cele din urm pn la 27 ri membre, prin aderarea Romniei i
Bulgariei. Admiterea celui de al doilea val estic, prin aderarea celor dou state a


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contribuit la realizarea unui nou profil al Uniunii Europene, prin aportul la
geografie, demografie i economie.

2. Caracterizarea general a bugetului Uniunii Europene
Uniunea European finaneaz aciunile i interveniile comunitare prin
elaborarea, aprobarea i execuia unui buget al comunitii europene. Prin acest
buget sunt autorizate veniturile i cheltuielile Uniunii Europene n funcie de
prioritile i orientrile politice adoptate de ctre reprezentanii statelor membre n
cadrul instituiilor comunitare cu atribuii privind procesul bugetar.
Ansamblul veniturilor bugetului Uniunii Europene este stabilit printr-o
Decizie a Consiliului de Minitri al Uniunii care apoi este ratificat de ctre
Parlamentele Naionale ale fiecruia din statele membre.
Nivelul resurselor financiare prevzute a se mobiliza prin buget , n perioada
2000 2006, nu depete 1,27 % din Produsul Intern Brut al tuturor statelor
membre. Aceste resurse trebuie s asigure anual acoperirea cheltuielilor bugetare,
prin echilibrare.
La rndul lor, cheltuielile bugetului Uniunii Europene se aprob de ctre
Parlament i Consiliu pe baza propunerilor fcute de Comisie, dup mai multe etape
de examinare i de dezbatere a mai multor variante de proiecte de buget anual.
Veniturile i cheltuielile aprobate n condiiile menionate mai sus, constituie
indicatorii bugetului Uniunii aferent unui exerciiu bugetar corespunztor unui an
calendaristic. Indicatorii bugetului Uniunii Europene se exprim n EURO, iar
contribuiile ctre buget ale fiecrui stat membru sunt puse la dispoziia Uniunii n
moneda lui naional.
ntre bugetul Uniunii Europene i bugetul statelor membre exist relaii de
interdependen i intercondiionare n sensul c veniturile pe care le primesc statele
membre alimenteaz partea de venituri a bugetelor naionale , pe cnd plile sub
form de contribuii ale acestor state ctre Uniune afecteaz partea de cheltuieli a
bugetelor naionale (Acordul European de Asociere ntre Romnia i Comunitile
Europene i Statele membre).

3. Structura bugetului Uniunii Europene
Bugetul Uniunii Europene, ca orice buget a unui stat membru sau nemembru
este structurat pe dou pri: partea de venituri i partea de cheltuieli.
n ceea ce privete structura veniturilor bugetare ale Uniunii Europene
distingem resursele proprii tradiionale, resursele proprii complementare i alte
resurse. Una dintre resursele proprii tradiionale o constituie prelevrile obligatorii
percepute asupra importurilor de produse agricole din rile care nu fac parte din
Uniunea European. O alt component a resurselor proprii tradiionale este
reprezentat de taxele vamale provenite din aplicarea tarifului vamal comun asupra
schimburilor comerciale cu alte ri nemembre ale Uniunii Europene.
Resursele proprii tradiionale n anul 2000, au deinut o pondere de 14 % din
totalul veniturilor bugetare. n vederea fundamentrii nivelului veniturilor proprii


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tradiionale, cu ocazia elaborrii proiectului de buget, se utilizeaz cifrele de venituri
din anii anteriori, cu aplicarea coreciilor determinate de evoluia activitii de
comer exterior sau de modificrile legislative asupra prelevrilor agricole care
produc efecte n exerciiul financiar pentru care se proiecteaz noul buget.
Resursele din taxa pe valoarea adugat constituie o alt surs important a
veniturilor bugetului Uniunii Europene, reprezentnd n perioada analizat 35 % din
totalul acestora. Veniturile de aceast natur provin din aplicarea unei cote uniforme
de T.V.A de ctre fiecare stat membru, n concordan cu normele comunitare .
Veniturile bugetului comunitii provin i din resurse proprii complementare
care se determin n funcie de Produsul Naional Brut (P.N.B), a fiecrui stat
membru, fiind destinate echilibrrii bugetului. n anul de referin (2000), ponderea
resurselor complementare a reprezentat 50 % din veniturile bugetare, ceea ce a
asigurat finanarea de ctre Uniunea European n mod corespunztor a tuturor
politicilor propuse.
n vederea fundamentrii veniturilor din taxa pe valoarea adugat i din
Produsul Naional Brut, operaiunile de calcul i previziune se efectueaz pe baza
datelor din anul (n-1) care sunt corectate cu evoluiile nregistrate n anul (n) ale
nivelurilor T.V.A i P.N.B pentru exerciiul (n+1) la care se refer proiecia
bugetar.
Categoria de alte resurse ale veniturilor bugetului Uniunii Europene ,
reprezint 1% din totalul resurselor financiare realizate n anul 2000 i provin din
impozitele datorate de ctre funcionarii instituiilor comunitare, din amenzile
aplicate de Comisia mpotriva ntreprinderilor vinovate de practici anticoncureniale
etc.
Examinnd partea de cheltuieli a bugetului Uniunii Europene , sub aspectul
structurii acesteia distingem ase categorii de cheltuieli, care din punct de vedere al
statelor membre, constituie, n fapt, ncasrile lor la propriul buget de stat. Gruparea
cheltuielilor bugetare are n vedere faptul c acestea se repartizeaz unui numr de
ase instituii ale Uniunii Europene, astfel c se pot delimita urmtoarele seciuni pe
care se structureaz indicatorul de cheltuieli al bugetului comunitar:
Din cheltuielile bugetare ale Uniunii Europene fac parte:
- seciunea I Parlamentul European
- seciunea II Consiliul Europei
- seciunea III Comisia European
- seciunea IV Curtea de Justiie
- seciunea V Curtea de Conturi
- seciunea VI Comitetul Economic i Social i Comitetul
Regiunilor.
n afar de seciunea III, cheltuielile prevzute la celelalte cinci seciuni sunt
exclusiv de funcionare. Cheltuielile Comisiei Europene (seciunea III) alturi de
cheltuielile de funcionare includ i cheltuieli operaionale.
Cheltuielile de funcionare ale structurilor instituionale prevzute n bugetul
Uniunii se refer la salariile i indemnizaiile funcionarilor instituiilor, la


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cheltuielile privind cheltuielile cu materialele consumabile i prestrile de servicii, la
cheltuielile de capital privind construcia i achiziia de imobilizri corporale sau
necorporale, precum i aciuni specifice ca acelea de subvenionare a unor cheltuieli
cu caracter interinstituional.
Cheltuielile operaionale derulate la nivelul Comisiei Europene cuprind
cheltuielile agricole , cheltuielile structurale, cheltuieli n legtur cu aplicarea unor
politici interne comunitare, cheltuieli privind aciuni exterioare Uniunii, precum i
cheltuieli cu pregtirea extinderii Uniunii Europene (UE).
Cheltuielile agricole sunt menite s asigure dezvoltarea agriculturii, un nivel
de via corespunztor al populaiei ocupate n agricultur, realizarea securitii
agricole i alimentare, precum i aplicarea unor preuri rezonabile fa de
cumprtori. Aceste destinaii ale cheltuielilor privind aplicarea politicilor U.E n
domeniul agriculturii se realizeaz prin intermediul preferinei comunitare i
solidaritii financiare comunitare.
Preferina comunitar presupune protejarea pieei agricole ale Uniunii
Europene prin taxarea importurilor i subvenionarea exporturilor. Cu alte cuvinte, n
cazul n care preul produselor agricole importate se situeaz sub preurile practicate
n interiorul U.E , se aplic o tax asupra acestora n aa fel nct aceste preuri s fie
situate deasupra preului comunitar. n cazul exporturilor de produse agricole,
preurile de export sunt subvenionate n vederea creterii competitivitii pe piaa
extern din afara comunitii, precum i pentru stimularea exportului produselor
agricole pe celelalte piee necomunitare.
n ceea ce privete solidaritatea financiar comunitar, n domeniul
agriculturii, acest obiectiv comunitar se realizeaz prin instituirea unui fond financiar
denumit Fond de Orientare i Garantare Agricol.
Acest fond include dou componente:
componenta de garantare, care are rolul de a susine necesitile de finanare
a politicii agricole, constituirea de rezerve i restituirea la export a valorii bunurilor
asigurate de diferite instituii naionale;
componenta de orientare, care are menirea de a finana cheltuielile de
modernizare a exploatrilor agricole i a turismului rural.
Cheltuielile agricole dein ponderea principal n partea de cheltuieli a
bugetului U.E, acoperind aproximativ 50 % din cheltuielile bugetare.
Cheltuielile structurale asigur implementarea politicii de coeziune
economic i social care constituie un obiectiv major al construciei europene
deoarece faciliteaz reducerea inegalitilor ntre regiuni i contribuie la dezvoltarea
armonioas a diferitelor regiuni europene, asigur protejarea i ameliorarea mediului
nconjurtor, astfel nct fiecare cetean comunitar s beneficieze de avantajele unei
mari i unice piee economico-sociale i monetare. Dintre obiectivele structurale, de
o mare actualitate exemplificm obiectivul privind dezvoltarea regiunilor cele mai
srace i modernizarea structurii lor economice, cel privind susinerea reconversiei
economice i sociale a unor zone n dificultate, n criz sau incluse n procesul de


593
restructurare, susinerea politicilor i a sistemelor de educaie, de formare
profesional i de utilizare a forei de munc.
n scopul finanrii obiectivelor structurale mai sus menionate au fost
constituite fonduri financiare cu aceast destinaie , aa cum sunt Fondul European
de Dezvoltare Regional (F.E.D.E.R), Fondul European de ndrumare n Agricultur
(F.E.I.A), Fondul de Coeziune i Fondul Social European (F.S.E).
Deosebit de aceste categorii de cheltuieli prevzute n bugetul Uniunii
Europene, acesta cuprinde cheltuieli destinate aplicrii unor politici interne i
externe, care se caracterizeaz printr-o mare diversitate.
Din categoria cheltuielilor privind politicile interne comunitare sunt de
evideniat cele referitoare la cercetare i dezvoltare tehnologic, cheltuielile cu
reelele transeuropene de transporturi, de energie i telecomunicaii, cheltuieli n
domeniul educaiei i formrii profesionale, precum i alte cheltuieli comunitare,
cum ar fi mediul.
Referitor la cheltuielile viznd aciunile exterioare Uniunii sunt de remarcat
cele care sunt destinate acoperirii unor aciuni n plan umanitar i alimentar de
solidaritate cu rile afectate de catastrofe, cutremure, susinerii rilor care au
aparinut blocului comunist pentru refacere i dezvoltare precum i favorizarea
instaurrii unui climat de pace n unele ri, cum ar fi cele din Orientul Apropiat.
Pe lng aceste aciuni, menionm cheltuielile alocate procesului de
cooperare economic i social a U.E cu rile n curs de dezvoltare din America
Latin i Asia (sntate i educaie) i cele destinate finanrii unor aciuni externe n
favoarea democraiei, drepturilor omului, mediului, participri la activitatea
organismelor internaionale n domeniul economic, social, umanitar etc.
Nu n ultimul rnd, datorit aciunilor de extindere a U.E, care constituie una
din problemele majore cu care se confrunt construcia european, cheltuielile cu
pregtirea extinderii ocup un loc primordial n contextul celorlalte cheltuieli
bugetare.
n vederea pregtirii rilor n curs de aderare este nevoie de dirijarea unor
resurse financiare comunitare ctre statele candidate, care mpreun cu resursele
proprii s conduc la tranziia acestora spre obinerea calitii de membru al U.E.
Principalele cheltuieli ce vizeaz pregtirea extinderii Uniunii sunt cele legate de
urmtoarele aciuni:
- dezvoltarea unor structuri armonizate cu cele ale U.E, cum sunt cele din sectorul
transporturilor, proteciei mediului etc;
- modernizarea i implementarea standardelor comunitare n domeniul economic i
administrativ al rilor candidate la aderare;
- amplificarea i diversificarea activitilor economice din zonele rurale;
- asisten financiar temporar, prin donaii sau mprumuturi, n scopul realizrii
convertibilitii monedei naionale i asigurrii stabilitii balanei de pli.
De astfel de resurse financiare ale U.E, n vederea pregtirii integrrii, a
beneficiat i Romnia, care pe baza acordului de asociere ntre ara noastr , pe de o
parte i Comunitile Europene i Statele membre ale acestora, pe de alt parte, a


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beneficiat de asisten financiar temporar sub form de donaii i mprumuturi
destinate convertibilitii leului, restructurarea economiei, precum i alte domenii
stabilite conform unui program acceptat de ctre cele dou pri semnatare ale
acestui acord (Acordul European de Asociere ntre Romnia i Comunitile
Europene).
4. Procesul bugetar la nivelul Uniunii Europene
Elaborarea, aprobarea , execuia i ncheierea execuiei bugetului Uniunii
Europene presupune parcurgerea unui proces bugetar ce se caracterizeaz printr-un
grad de complexitate sporit fa de cel al statelor membre .
Desfurarea procesului bugetar, la rndul su, implic deinerea unor
informaii specifice, efectuarea unor analize i evaluri , adoptarea unor decizii
complexe precum i desfurarea unor activiti i aciuni cu implicarea instituiilor
comunitare competente, n concordan cu principiile (regulile) bugetare statuate
prin Tratatele i Regulamentele Uniunii Europene. Multe dintre aceste principii
bugetare adoptate i n practica bugetar a uniunii Europene, sunt prin coninutul lor
asemntoare principiilor bugetare aplicate de ctre statele membre ale comunitii.
5. Principiile care stau la baza procesului bugetar
n vederea construciei i execuiei bugetului Uniunii Europene sunt
respectate principiile urmtoare:
Principiul unitii pornete de la premisa c, att veniturile ct i
cheltuielile bugetare sunt grupate ntr-un singur document. Aplicarea acestui
principiu permite respectarea regulii transparenei i asigur posibilitatea
legiuitorului de a monitoriza ntr-o viziune global i exhaustiv modul de
mobilizare i utilizare a resurselor bugetare.
La aceast regul exist i unele excepii n cazul organismelor comunitare
descentralizate (ageniile europene), care au propriile lor bugete n care sunt
prevzute la partea de venituri, resursele lor provenind din subvenii de la bugetul
general.
Principiul universalitii semnific faptul c bugetul este un
instrument care se utilizeaz pentru finanarea nepreferenial a tuturor cheltuielilor,
ceea ce presupune respectarea regulii de neafectare a veniturilor i a regulilor
bugetului brut. Regula neafectrii veniturilor impune ca veniturile bugetare s nu fie
afectate pentru anumite cheltuieli, pe cnd regula bugetului brut are n vedere c
toate veniturile i cheltuielile trebuie s fie nscrise n buget n sumele lor globale,
integrale, fr ajustare prealabil a acestora una fa de cealalt. (compensarea ntre
unele cheltuieli cu anumite venituri)
Principiul specializrii bugetare presupune nscrierea veniturilor i
cheltuielilor n buget n funcie de subdiviziunile clasificaiei bugetare. n acest sens
bugetul este mprit pe seciuni, titluri, capitole i articole;
Principiul depersonalizrii veniturilor pornete de la regula c orice
contribuie prelevat de fiecare stat membru la bugetul comunitar se
depersonalizeaz n raport de alocarea i cheltuirea unor sume n orice alt stat
membru i pentru oricare din destinaiile prevzute n bugete;


595
Principiul echilibrului bugetar stabilete regula conform creia
cheltuielile bugetare prevzute prin buget trebuie s fie cel mult egale cu veniturile
bugetare, fiind interzis nregistrarea de deficit care s fie acoperit prin recurgerea
la mprumuturi.
n cazul unui sold excedentar, acesta se raporteaz n cursul anului bugetar
urmtor, iar toate cheltuielile suplimentare, care se pot ivi pe parcursul execuiei
bugetare, fac obiectul unui buget rectificativ.
Principiul subsidiaritii potrivit cruia deciziile i aciunile
finanate trebuie s se efectueze ct mai aproape posibil de nivelul naional , regional
sau local. Altfel spus, aciunile comunitare sunt justificate numai n msura n care
nu exist posibiliti de realizare la nivelul statelor membre, la nivel regional sau
local;
Principiul adiionalitii pornete de la necesitatea recunoaterii
faptului c fondurile comunitare nu trebuie s substituie fondurile naionale, ci s le
completeze, fiind adiionale acestora.
Principiul unitii monetare potrivit cruia EURO este moneda
naional n care sunt exprimai indicatori de venituri i cheltuieli ai bugetului
Uniunii Europene;
Principiul anualitii impune ca operaiunile de realizare a
veniturilor i de efectuare a cheltuielilor s priveasc anul bugetar, care n cazul U.E
coincide cu anul calendaristic de la 1 ianuarie la 31 decembrie. Excepie de la acest
principiu o constituie operaiunile multianuale care se deruleaz pe perioade de
timp mai mari de un an.
Principiul publicitii garanteaz ndeplinirea obligaiei publicrii
bugetelor anuale aprobate, precum i a contului anual de execuie al acestora n
Jurnalul Oficial al Comunitilor Europene i n alte publicaii periodice ale
organismelor i instituiilor Uniunii Europene.
Respectarea tuturor acestor principii bugetare asigur un management
performant al procesului bugetar, n contextul cruia s fie realizat abordarea
sistemic a previziunii , execuiei i controlului mobilizrii, repartizrii i utilizrii
resurselor financiare ale Uniunii Europene.
6. Etapele procesului bugetar
Ca orice proces bugetar, i cel al Uniunii Europene implic parcurgerea mai
multor etape, cuprinznd proceduri , termene i formaliti specifice, determinate de
deciziile i aciunile ndreptate ndeplinirii obiectivelor pe etape ale Uniunii.
Potrivit Tratatului Comunitii Europene procesul bugetar se ntinde ntre 1
septembrie i 31 decembrie a anului precedent, pentru anul bugetar la care se refer
etapele procedurii bugetare.
n practica bugetar a U.E, calendarul bugetar cuprinde urmtoarele etape:
a.) Elaborarea proiectului de buget
Competena elaborrii proiectului de buget revine Comisiei U.E. Procedurile
bugetare n acest sens sunt declanate nainte de 1 iulie a anului n curs prin


596
elaborarea de ctre instituiile comunitare a unor previziuni privind cheltuielile pe
care le vor efectua n exerciiul bugetar pentru care se elaboreaz proiectul. Dup
centralizarea acestor previziuni, Comisia elaboreaz un proiect ce include
cheltuielile i veniturile estimate la care , dup caz, anexeaz i un punct de vedere
propriu legat de nivelul propus a celor doi indicatori bugetari. n continuare, pn la
data de 1 septembrie al anului precedent, celui n care urmeaz a fi executat bugetul,
comisia prezint varianta de buget consiliului care, dup caz, va definitiva proiectul
de buget, pe care l nainteaz Parlamentului.
b.) Aprobarea proiectului bugetului.
Dup primirea proiectului de buget, n termen de 45 de zile , Parlamentul se
pronun asupra acestuia, fie prin aprobarea proiectului, fie prin iniierea unor
modificri sau amendamente. n cazul inaciunii Parlamentului n termenul mai sus
menionat, bugetul este considerat ca i adoptat, fapt constatat de preedintele
Parlamentului printr-un act juridic elaborat n acest sens. Dac amendamentele
propuse sunt aprobate de majoritatea membrilor Parlamentului , proiectul de buget
se restituie Consiliului, care va purta discuii asupra acestuia cu Comisia i
instituiile interesate. Consiliul, dup primirea proiectului de buget n termen de 15
zile, poate s accepte, s modifice sau s resping amendamentele propuse de
parlament.
n final, asupra proiectului de buget, indiferent de respingerea sau
modificarea de ctre Consiliu a amendamentelor formulate de Parlament, se
pronun tot Legislativul care adopt bugetul n forma stabilit , pe baza a trei
cincimi din voturile exprimate.
c.) Execuia bugetar.
Execuia bugetar intr n competena Comisiei Europene, care are
responsabilitatea de a efectua cheltuielile bugetare n limita creditelor bugetare
aprobate , cu respectarea reglementrilor adoptate n materie de ctre Consiliu,
precum i potrivit principiului bunei gestiuni financiare.
Comisia deine responsabiliti i n ce privete organizarea i conducerea
contabilitii privind execuia bugetar, pe baza standardelor europene de
contabilitate, pe baza cruia se ntocmesc situaiile financiare , bilanul i contul de
execuie, supuse auditrii Curii de Conturi Europene.
Att contabilitatea ct i situaiile financiare trebuie s ofere o imagine
exact, clar i complet privind modul n care se execut bugetul, asigurnd
auditarea de regularitate i de performan a modului de formare, de administrarea i
de utilizare a resurselor financiare ale Uniunii Europene .
d.) ncheierea execuiei bugetare.
ncheierea execuiei bugetare la nivelul Uniunii Europene presupune
acordarea descrcrii Comisiei de executarea bugetului, de ctre Parlament, pe baza
recomandrii Consiliului de Minitri. n vederea acordrii descrcrii de gestiune
sunt ndeplinite mai multe proceduri.
Dup expirarea anului bugetar (31 decembrie), Comisia nainteaz
Consiliului documentele referitoare la nchiderea execuiei bugetare. Documentele


597
obligatorii viznd ncheierea exerciiului bugetar sunt conturile de execuie privind
execuia veniturilor i execuia cheltuielilor , precum i bilanul financiar.
n urma examinrii conturilor de execuie i a bilanului financiar, Consiliul
face recomandri Parlamentului pentru acordarea descrcrii de executare a
bugetului de ctre Comisie. Dup primirea recomandrilor, nsoite de conturile de
execuie i bilanul financiar, a Raportului Anual al Curii de Conturi i a
Rapoartelor speciale ale acestuia pe domenii , descarc Comisia de executare a
bugetului.
Este n practica obinuit a Parlamentului i a Consiliului s invite Comisia
pentru audiere, n legtur cu execuia cheltuielilor bugetare, modul de funcionare a
sistemelor de audit financiar intern, sau alte probleme viznd execuia bugetar.

Concluzii
Abordarea problematicii etapelor de elaborare i aprobare a proiectului de
buget, execuia i ncheierea execuiei bugetare, ne ofer posibilitatea relevrii mai
multor trsturi ale procesului bugetar la nivelul Uniunii Europene i anume:
- este un proces decizional de natur financiar bugetar;
- este un proces democratic i politic care asigur manifestarea atribuiilor celor trei
instituii fundamentale ale Uniunii Europene : Parlamentul, Consiliul i Comisia,
concomitent cu adoptarea unei opiuni de politic financiar a forelor politice
majoritare din Parlament;
- este un proces cu caracter ciclic, deoarece etapele procesului bugetar sunt stipulate
prin tratatele Uniunii Europene;
- are un impact public deosebit asupra vieii economico-sociale a rilor membre ale
Uniunii Europene.

Bibliografie
Moteanu T. i colectiv, 2004, Buget i trezorerie, Editura Universitar,
Bucureti;
Silasi Gr. i colectiv, 2005, Economia Uniunii Europene: O poveste de
succes?, Editura de Vest, Timioara;
Tulai C., 2003, Finane Publice i Fiscalitatea, Editura Crii de tiin,
Cluj- Napoca ;
*** Acordul European de Asociere ntre Romnia i Comunitile Europene
i Statele membre ale acestora, ratificat de Romnia prin Legea nr. 20 din 6 aprilie
1993, Publicat n Monitorul Oficial , Partea I, nr. 73 din 12 aprilie 1993.

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-este variana rentabilitii activului i, pentru perioada de timp [ 0, T ];

- coeficientul de corelaie ntre rentabilitatea activului i i j, pentru

coeficientul calculat pentru perioada T

coeficientul calculat pentru perioada T

coeficientul beta corespunztor pentru perioada T

este valoarea ajustat a lui beta;

este beta mediu neajustat pentru o perioad anterioar .

coeficientul mediu pentru un eantion de aciuni ntr-o

valorile istorice ale coeficientului al aciunii i

este radicalul erorii standard de estimare a beta (

60,687% 46,224% 277,478% 36,013% 33,494%

0,71 0,77 0,61 0,66 0,72 1

este coeficientul beta ajustat;

este coeficientul beta calculat(estimat) pe baza datelor istorice.

este coeficientul beta ajustat al titlului i;

este coeficientul beta calculat(estimat) pe baza datelor istorice:

este coeficientul pieei (are valoarea 1 n cazul ajustrii Blume, Sharpe

- reprezinta vectorul linie de ordin i a matricei

result c exist o matrice inversabil P i o matrice

coeficientul termenului liber;

coeficienii variabilelor independente;

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