scholarly journals Attracting European Funds in the Romanian Economy and Leverage Points for Securing their Sustainable Management: A Critical Auditing Analysis

2020 ◽  
Vol 12 (13) ◽  
pp. 5458 ◽  
Author(s):  
Valentin-Marian Antohi ◽  
Monica Laura Zlati ◽  
Romeo Victor Ionescu ◽  
Mihaela Neculita ◽  
Raluca Rusu ◽  
...  

Against the backdrop of Romania’s successive negative performance in attracting European funds (coming last in the EU top), as indicated by audit reports for projects that have been funded so far, this paper proposes a new approach in relation to analysis and performance improvement in securing EU funds, while identifying viable solutions for the betterment of the current situation. Furthermore, the authors develop a new audit performance analysis model (NOP), described as a dynamic and flexible model, based on reducing the fraud and error risk in the structural fund management of European-funded projects. The analysis methods encompass literature reviews, observational studies, database management, statistical analysis, and the synthesis of the whole findings. The main conclusion of the analysis is the critical necessity of integrity improvement in the context of managing the non-reimbursable funds through audit activities based on ISA805, the international standard on auditing European-funded projects.

2020 ◽  
Vol 68 (5-6) ◽  
pp. 416-426
Author(s):  
Sanja Popović-Pantić ◽  
Dušica Semenčenko ◽  
Nikola Vasilić

The inclusion of small and medium-sized enterprises (SMEs) in the supply chains is broadly used to leverage the internationalisation of operations of the companies. SMEs in the Western Balkans make up for a vast majority of the companies and tend to be better integrated into the EU and global market. The supply chains enable SMEs to raise their innovativeness and performance. However, large corporations also find mutual benefits in the integration of SMEs into their supply chains. Large supply chains have recently introduced a new approach towards the inclusion of SMEs as a part of their CSR and sustainability strategy. In this paper, we observe the state of play in accessing the supply chains in three non-EU Western Balkan countries, namely Serbia, Bosnia and Herzegovina and Montenegro, as well as in Croatia as the only EU member state from the observed region. It seems that, regardless of the current status of the EU accession process, the observed SMEs are facing the same challenges in accessing the supply chains. Therefore, our research has two goals: 1) to determine whether and in what way the perception of the importance of different barriers affects inclusion in the supply chains, and 2) to determine whether the different-sized companies perceive differently the importance of individual barriers to inclusion in the supply chains. The results have shown that there are no significant differences in the perception of the importance of barriers to inclusion in the supply chains between companies of different sizes. Also, the length of receivables collection period and inadequate and incomplete information on the requirements for participation negatively affect the inclusion of SMEs in the supply chains.


Author(s):  
Naomi A. Weiss

The Music of Tragedy offers a new approach to the study of classical Greek theater by examining the use of musical language, imagery, and performance in the late work of Euripides. Drawing on the ancient conception of mousikē, in which words, song, dance, and instrumental accompaniment were closely linked, Naomi Weiss emphasizes the interplay of performance and imagination—the connection between the chorus’s own live singing and dancing in the theater and the images of music-making that frequently appear in their songs. Through detailed readings of four plays, she argues that the mousikē referred to and imagined in these plays is central to the progression of the dramatic action and to ancient audiences’ experiences of tragedy itself. She situates Euripides’s experimentation with the dramaturgical effects of mousikē within a broader cultural context, and in doing so, she shows how he both continues the practices of his tragic predecessors and also departs from them, reinventing traditional lyric styles and motifs for the tragic stage.


2021 ◽  
Vol 3 (1) ◽  
Author(s):  
Brett J. M. Petzer ◽  
Anna J. Wieczorek ◽  
Geert P. J. Verbong

AbstractAn urban mobility transition requires a transition in space allocation, since most mobility modes are dependent on urban open space for circulation and the storage of vehicles. Despite increasing attention to space and spatiality in transitions research, the finite, physical aspects of urban space, and the means by which it is allocated, have not been adequately acknowledged as an influence on mobility transitions. A conceptual framework is introduced to support comparison between cities in terms of the processes by which open space is (re-)distributed between car and bicycle circulatory and regulatory space. This framework distinguishes between regulatory allocation mechanisms and the appropriation practices of actors. Application to cases in Amsterdam, Brussels and Birmingham reveal unique relationships created by the zero-sum nature of urban open space between the dominant automobility mode and subordinate cycling mode. These relationships open up a new approach to forms of lock-in that work in favour of particular mobility modes within the relatively obdurate urban built environment. Empirically, allocation mechanisms that routinise the production of car space at national level within the EU are shown to be far more prevalent than those for bicycle space, highlighting the constraints faced by radical city-level policies aimed at space reallocation.


2020 ◽  
Vol 165 ◽  
pp. 06009
Author(s):  
Jie Gao

In order to meet external regulation and challenges, and improve the quality of internal economic activity analysis, this study establishes a linkage analysis system from corporate strategy to strategic objectives to financial indicators to business indicators by building 3 independent and interrelated analysis models. One of them is the model of influencing factors of change of operating efficiency index, one of them is the traceability analysis model of the sales of electricity and electricity price, and the last one is an investment performance traceability analysis model. In this study, the actual data of a unit is used as an example. With the help of big data analysis, we fully tap the value of the company’s big data, accurately locate the weak links and risk points of management. By doing this we finely promote economic activity analysis system more comprehensive, more real-time, more dynamic and more intelligent, and thus improve the efficiency of business decision-making. The practicality of economic activity analysis based on “operation, value and performance” is confirmed.


Author(s):  
Mohsen Rezayat

Abstract An integral part of implementing parallel product and process designs is simulation through numerical analysis. This simulation-driven design requires discretization of the 3D part in an appropriate manner. If the part is thin or has thin sections (e.g., plastic parts), then an analysis model with reduced dimensionality may be more accurate and economical than a standard 3D model. In addition, substantial simplification of some details in the design geometry may be beneficial and desirable in the analysis model. Unfortunately, the majority of CAD systems do not provide the means for abstraction of appropriate analysis models. In this paper we present a new approach, based on midsurface abstraction, which holds significant promise in simplifying simulation-driven design. The method is user-friendly because very little interaction is required to guide the software in its automatic creation of the desired analysis model. It is also robust because it handles typical parts with complex and interacting features. Application of the method for feature recognition and abstraction is also briefly discussed.


2019 ◽  
Vol 8 (4) ◽  
pp. 304 ◽  
Author(s):  
Björn Koch ◽  
Fernando Peñaherrera ◽  
Alexandra Pehlken

Including criticality into Life Cycle Assessment (LCA) has always been challenging to achieve but desirable to accomplish. In this article, we present a new approach for the evaluation of resource consumption of products by building comparison values based on Life Cycle Impact Assessment (LCIA) combined with weighted criticality values to show the direct impacts of criticality on LCA results. For this purpose, we develop an impact indicator based on the Abiotic Depletion Potential (ADP) of natural resources and use the two main parameters defined by the EU to determine the criticality of a material - the economic importance and the supply risk – in our case studies to build the Criticality Weighted Abiotic Depletion Potentials (CWADPs), one for each parameter. These indicators allow identifying and measuring the impacts of criticality when comparing the results of resource depletion using the ADP methodology and the results that incorporate criticality. The comparison of the CWADPs to the corresponding EU criticality values and its thresholds it reflects the equivalent criticality of the assessed product. This information reflects the impacts of criticality on LCA and assesses the total resource consumption of critical materials in a system.Keywords: Life Cycle Assessment, criticality, resources, materials, sustainability indicator


2014 ◽  
Vol 1018 ◽  
pp. 571-579
Author(s):  
Günther Schuh ◽  
Thomas Gartzen ◽  
Felix Basse

Reliable and accurate predictions on future states of production systems are the objective of production theories. In this paper, the authors determined shortcomings of current deterministic models and traced them back to the poor theoretical basis of scientific research in the area. The observations resulted in the development of the conceptScientific Management 2.0as an appropriate research methodology for production management. This new empirical approach takes into account three requirements to scientifically precise investigations: It expands existing theory by socio-technical aspects, uses embedded experiments as a profound basis for investigation and provides a design that warrants the methodical exactness required. RWTH Aachen’sDemonstration Factoryrepresents an adequate infrastructure to prove feasibility and performance of the new approach.


2005 ◽  
Vol 868 ◽  
Author(s):  
K. Endo ◽  
P. Badica ◽  
H. Sato ◽  
H. Akoh

AbstractHigh quality thin films of HTS have been grown by MOCVD on substrates with artificial steps of predefined height and width. The surface of the films grown on the steps having width equal to the ‘double of the migration length' of the atomic species depositing on the substrate is totally free of precipitates: precipitates are gathered at the step edges where the free energy is lowest. The method has several advantages: it is simple, universal (it is independent of the materials, substrates, deposition technique or application) and allows control of precipitates segregates so that the quality and growth conditions of the films are the same as for the films grown on conventional substrates. The method is expected to result in new opportunities for the device fabrication, design and performance. As an example we present successful fabrication of a mesa structure showing intrinsic Josephson effect. We have used thin films of Bi-2212/Bi-2223 superstructure grown on (001) SrTiO3 single crystal substrates with artificial steps of 20 μm.


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