Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice https://lumenpublishing.com/journals/index.php/upa-sw <p><strong>p-ISSN:</strong> 2248-1079 |<strong> e-ISSN:</strong> 2601-7008 | <strong>DOI</strong>: 10.18662/upalaw | <strong>Frequency |</strong> 1 issue/year</p> <p><strong>Covered in |</strong> EconPapers, RePEc, CEEOL, INDEX COPERNICUS, CrossRef, CrossCheck, Google Scholar, WorldCat, KVK, SOCIONET, EBSCO.</p> en-US <p>Authors who publish with this journal agree to the following terms:</p><ul><li>Authors retain copyright and grant <strong>this journal </strong>right of first publication, with the work simultaneously licensed under a <a title="Creative Commons" href="http://creativecommons.org/licenses/by/3.0/" target="_blank">Creative Commons Attribution License</a> that allows others to share the work, with an acknowledgement of the work's authorship and initial publication in this journal.</li><li>Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g. post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in <strong>this journal</strong><em>.</em></li><li>Authors are permitted and encouraged to post their work online (e.g. in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as an earlier and greater citation of published work (<a title="The Effect of Open Access" href="http://opcit.eprints.org/oacitation-biblio.html" target="_blank">See The Effect of Open Access</a>).</li></ul> redactia@edituralumen.net (Teodora PRELIPCEAN) redactia@edituralumen.net (Roxana STRATULAT) Wed, 24 May 2023 14:09:31 +0300 OJS 2.4.8.1 http://blogs.law.harvard.edu/tech/rss 60 Administrative Developments in Moldova Between Prut and Dniester, Between Russification and Europeanization https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6234 <p><em>Occupied by Tsarist Russia in 1812, returned to the Romanian national state in 1918 and then transformed into a Soviet republic (1940-41 and 1944-1991), the region between Prut and Dniester evolved administratively along two contradictory models: one authoritarian centralist, the other democratic and decentralizing. The imprint of a century and a half of Russian rule has remained disturbingly visible in the post-Soviet period, blocking the process of modernization of Moldovan society and keeping the Moldovan state in a precarious functional situation.</em></p> Ana-Maria Ambrosă Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6234 Wed, 24 May 2023 00:00:00 +0300 Service Offenses of the Public Servant https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6235 <p><em>The state power is carried out only by a separate or special category of person who has been empowered in order to implement pubic policies and implicitly the implement of public power. By the public nature of their function, civil servants are often exposed to the risk of corruption. Unfortunately, not everyone is able to resist the temptation.</em></p> Cosmin-Vasile Ambrosă Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6235 Wed, 24 May 2023 00:00:00 +0300 Civil Liability of Local Elected Officers https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6236 <p><em>The problem of liability, in any form, civil, criminal, administrative or disciplinary or even contravention, has concerned human society since ancient times, with the emergence of state organization. So, the notion of responsibility it’s something that we can see or found on many areas of life, such as the employee’s responsibility towards the employer – responsibility specific to relationships governed by labour law or civil law, even for the certain categories of persons invested with certain power.</em></p> Cosmin-Vasile Ambrosă Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6236 Wed, 24 May 2023 00:00:00 +0300 The Impact of Digital Technologies on Children's Rights https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6237 <p><em>Following the consultation with 700 children in 28 countries around the world, the Committee on the Rights of the Child adopted General Comment No. 25 (2021) on children’s rights in relation to the digital environment, in order to provide explanations on the implementation of the UN Convention on the Rights of the Child in this environment. Starting from the general principles governing this document (non-discrimination, best interests, the right to life, survival and development, and the right to express views and have them taken into account), this paper aims to analyze the provisions of the Comment, considering the challenges and risks of promotion, respect, protection and enactment of children's rights in the digital environment. One of the conclusions of this study is that, given the transnational nature of the digital environment, strong regional and international cooperation is needed, in addition to national legislative measures and policies, in order to achieve the digital inclusion of children.</em></p> Irina Apetrei Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6237 Wed, 24 May 2023 00:00:00 +0300 Marketing Research for Benchmarking in a SME. Case Study (I) https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6238 <p><em>The topic of marketing research conducted in small company is an intriguing one, given the potential contradiction between the fundamental need to obtain information about competition, on the one hand, and the limited resources at the disposal, on the other hand. The attempt of this article is to demonstrate that, beyond the traditional resources (both financial and human), the competencies in designing and executing the research, in the processing and analysis of information are, often, even more limiting factor, but not impossible to be achieved. An small company is evaluated based on how it achieves the ability to develop focus groups and surveys, with the specific objective to understand the customer value, the structure of the market it operates in, and the state of direct competition, via benchmarking. This first part of the study details the qualitative research, while the further development will contain the market survey itself.</em></p> Rodica Boier, Valentin Tighineanu Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6238 Wed, 24 May 2023 00:00:00 +0300 Human Resources and Its Increasing Complexity https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6239 <p><em>Our paper tries to present the workforce issue, starting from the well-known role of the Human Resource within a firm/company that is the role of training the employees and to ensure the coverage of all the positions in the organizational chart with personnel well trained for the respective position and to ensure the achievement of the company's goals and the obtaining of profit.</em></p> <p><em>Thus, we used information from media, data from statistics and information received from the discussion with graduates, or Alumni members, also with entrepreneurs and CEOs.</em></p> <p><em>From all these information and data, we tried to take a snapshot of what’s about within an entity regarding, primarily, the labor force, bit the relationships with entrepreneurs, CEOs and managers also.</em></p> <p><em>A successful business is built on a happy workforce, and HR management is the glue that ties it all together. Because of this, every business requires an experienced, sympathetic manager to oversee its human resources division.</em></p> <p><em>One of the best ways for a business to guarantee employee satisfaction, productivity, and future growth is to have a robust HRM department supported by competent leadership. Understanding, flexibility, vision and even empathy, are mandatory aspects for HRM department, in order to manage and optimize the relationships within the firm/company. The Romanian case is eloquent in approach.</em></p> <p><em>And, above all, we think that the prompt answer and action is required to solve the disputes which appeared and possible differences of opinion between leadership/superiors and employees.</em></p> Anca Bujor Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6239 Wed, 24 May 2023 00:00:00 +0300 Auditing, a Necessary Activity within an Entity https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6240 <p><em>Auditing, if we speak of the internal one, represents an instrument, a sub-function aspect of organizing the firm and of financial-accounting function, based on supporting the entrepreneur, CEOs/managers in order to allow them a better management of the activities. This kind of audit is considered the final level of the internal control system of the entity.</em></p> <p><em>In this paper, we are focused on the impact of auditing activity on corporative governance, better said, within the managerial microeconomic system. </em></p> <p><em>Corporative governance defines principles, rules, norms, regarding the management of an entity, on behalf of present and potential shareholders, in order to reach the targets. Audit interferes to ensure the control and the well-functioning of the company (firm, entity).</em></p> <p><em>We sustain that, for corporate governance, the auditing committee means an improvement of the quality of financial activity, especially, and performing relations with the business environment (in this case with the external auditors and other entities).</em></p> <p><em>A very important problem to be underlined regarding this sub-function, is that the planning, preparing and ongoing activities within a company (entity) have to be realized more and more based on the evaluation of risks associated to auditing activity and, due to the recommendations made by the auditors to ensure added value.</em></p> <p><em>From the different companies’ auditing practice, we consider this domain defining the microeconomic status and indispensable activity for a correct analysis of the managerial functions of an entity.</em></p> Moise Cîndea, Alexandru Trifu Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6240 Wed, 24 May 2023 00:00:00 +0300 Controlling and Financial Analysis https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6241 <p><em>In this article we have studied the evolution and core of the financial analysis in controlling system, as a management technique, with the aim of identifying the advantages of their further use within private companies.</em></p> <p><em>The applied study pursues understanding the control method used in practice, its suitability, and accommodation to private organizations' needs, realities and specifics.</em></p> <p><em>In economic operations, has arisen need to control their dynamics in an easy and optimal way, thus defining the financial indicators which, once calculated, give a metric of the evolution of liquidity, profitability, or the net patrimonial situation.</em></p> <p><em>Can the financial analysis based on rates and indicators be transformed into a powerful controlling tool?</em></p> <p><em>We set out to discover how the right decisions can be made in business and what are the basic key performance indicators in this field.</em></p> Carmen Mariana Codreanu Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6241 Wed, 24 May 2023 00:00:00 +0300 Respect for the Right to a Fair Trial in the Light of the Case Law of the Court of Justice of the European Union https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6242 <p><em>The notion of the rule of law is one of the defining features of European constitutionalism, whose influence in today's world is undeniable. Through this concept, the state itself restricts the scope of its action in relation to its own system of values. If it itself does not take into account the positive law, which is its own creation, the very legitimacy of the exercise of power is called into question. „Public power that undermines the legal order that it has established itself is pronouncing its own decline”, Ihering said at the beginning of this century. One of the great theorists of French doctrine, Carré de Marlberg, emphasized that „the rule of law is designed in the interest of the citizens and has the special purpose of securing them in advance and defending them against the arbitrariness of the state authorities" and the public institution located at the disposition of the individual is the tribunal: „In order for the rule of law to be achieved, it is indeed essential that citizens be armed with a lawsuit that allows them to attack vicious state acts that would infringe their individual right”. In these circumstances, judicial review appears in this perspective, and even more so than in the past, as an effective guarantee of the rule of law.</em></p> Andreea Corsei, Mariana-Alina Ştefănoaia Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6242 Wed, 24 May 2023 00:00:00 +0300 The Plea Agreement - in the Light of the Code of Criminal Procedure https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6243 <p><em>The plea agreement is the act of notifying the court. It is concluded between the prosecutor and the defendant, when the defendant acknowledges the facts of which he is accused and the legal classification. Also, within this agreement, the defendant must agree on the manner of individualization of the punishment. The agreement may not be initiated by the defendant's lawyer, the injured party, the civil party or the civilly liable party. The plea agreement can be initiated by both the prosecutor and the defendant. Regardless of which party the initiative belongs to, the opposing party is not obliged to adhere to it.</em></p> <p><em>A plea agreement may also be entered into by a juvenile defendant or juvenile at the time of committing the act. However, in the case of juvenile defendants, the consent of their legal representative is required. The conclusion of the agreement is only a right of the defendant, not an obligation of the prosecutor to dispose of it. In the event that an agreement is concluded, the prosecutor no longer draws up an indictment regarding the defendant in the agreement, and the agreement must cover the whole typicality of the deed and not only the recognition of the subjective side of the crime.</em></p> Andreea Corsei, Mariana-Alina Ştefănoaia Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6243 Wed, 24 May 2023 00:00:00 +0300 Legislative Aspects Regarding Trafficking in Human Ova and Embryos https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6244 <p><em>The massive development in recent years of all reproductive technologies has led to the emergence of a new form of trafficking. In the last period, the international community is concerned with the fact that the advances that have been achieved in genetics and biomedicine have been diverted from their purpose by a series of individuals, who collaborate in organized groups and obtain huge amounts of money. In general, they exploit women, considering them more important sources of genetic material, cells or tissues, such as oocytes or placenta, but at the same time, heterosexual and homosexual couples are also exploited, the criminals taking advantage of their inability to procreate. In this way a reproductive market has been created, if we can call it that, where human embryos, cells or tissues are traded like any other kind of good. It is well known that techniques such as surrogate motherhood or trafficking involving human eggs cause serious repercussions both nationally and internationally, this fact being driven by the distribution and collection networks that have been formed recently.</em></p> Andreea Corsei Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6244 Wed, 24 May 2023 00:00:00 +0300 Creativity in Teaching a Foreign Language https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6245 <p class="ABSTRACTLUMEN"><em><span lang="EN-GB">One of the primary goals of a teacher is to motivate students to learn and to find pleasure and enjoyment in the learning process. A teacher who fails to find a way to touch the hearts and lives of learners is not effective. To achieve this goal, teachers must be more humanistic and creative in their teaching methods. Being a "connected" teacher means being able to convey information to students using motivational methods specific to their level, desire and needs. Thus, creativity has become one of the central issues in recent educational research. Teachers must not always be creative themselves but also find and stimulate the creativity of students; this is one of the most important directions to improve and modernize the teaching process. The development of creativity is a social demand, but also an individual need. It is more and more demanded by society to overcome the gap between creative activities and routine and to stimulate the progress of society.</span></em></p> Cătălin Drăcşineanu Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6245 Wed, 24 May 2023 00:00:00 +0300 Some Considerations Regarding the Indicators of the Execution of Local Budgets in Romania https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6249 <p><em>: In order to evaluate as correctly as possible the efficiency of the management exercised at the level of the local public administration in Romania, it became necessary, in addition to perfecting the accounting of public institutions and financial reporting tools to the general public, and the adoption by legal regulations of a set of indicators relating to execution of the budgets of administrative-territorial units.</em></p> <p><em>Their implementation was supposed to allow the monitoring of the budget process and the substantiation of managerial decisions, and also to facilitate interested users to carry out financial-accounting analyzes based on the information provided by the local budget execution account. This implementation of the budget indicators at the local level has been effectively carried out since 2011. </em></p> <p><em>Through this approach, a set of 25 indicators relating to budget revenues, budget expenses and outstanding payments of local public entities are subject to the legal obligation of periodic reporting on their official website, following the communication of the indicators calculated by the General Directorates of Finance Public counties to which they belong.</em></p> <p><em>For users interested in evaluating the financial and budgetary performance of administrative-territorial units in our country, public access to the data related to the calculated budget indicators gives them the opportunity to make comparisons between entities, as well as between different financial exercises for the same entity.</em></p> Gheorghe Florea Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6249 Wed, 24 May 2023 00:00:00 +0300 Brands and Uniqueness in Marketing https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6250 <p><em>In this article we want to emphasize the fact that in order to satisfy the desire to be part of a group, individuals tend to adapt their behaviors and protect themselves from social isolation. However, people strive to be different, perhaps even outstanding compared to other consumers. Such motivation is encouraged by the need for uniqueness in consumption assumed to be a personal, stable and universal trait. To maintain their identity, consumers tend to seek distinctiveness to avoid excessive similarities with others, which could be interpreted negatively. Thus consumers tend to adopt a moderate degree of uniqueness to achieve a positive outcome. Due to distinct perspectives on similarity or differentiation, the level of the need for uniqueness in consumption varies from person to person. A consumer driven by high uniqueness shows a higher intention to switch brands compared to those with a low level of uniqueness.</em></p> Doina Guriţă, Florin Ioan Scorţescu Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6250 Wed, 24 May 2023 00:00:00 +0300 Descriptors of the Consumer Profile https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6251 <p><em>The purpose of this paper is to investigate the factors that are important in the individual's tendency to build a positive self-image. Knowing others and self-knowledge is a goal of each of us, but by mirroring ourselves in others we discover aspects of ourselves. Thus, self-formation is initiated by knowing others and ends by knowing our own person. Social perception with the aim of getting to know other individuals represents a cognitive segment, with the help of which the person can outline an image of himself and at the same time build his opinion about others. The manifested phenomenon has a perspective of the individual who makes an approach starting from himself and puts his own person in dialectical opposition with the other characters found in the context. So, the self-image does not denote the result of a usual introspection, but "a double knowledge" of the personality, according to the French psychologist Paul Fraisse.</em></p> Doina Guriţă Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6251 Wed, 24 May 2023 00:00:00 +0300 Romania and the Eurozone – Nominal Convergence Criteria https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6252 <p><em>The aim of this paper is to analyze the extent to which our country meets the nominal convergence criteria according to the latest Convergence Report issued by the ECB (European Central Bank) in June 2022. The research is predominantly conceptual, also containing elements of empirical testing. The data used to analyze the extent to which our country fullfills the convergence criteria was mainly extracted from the Convergence Report issued by the European Central Bank in June 2022. The nominal convergence criteria are mentioned in the Maastricht Treaty and detailed in a protocol attached to it. The aim of the criteria is to ensure a sustainable process of nominal convergence regarding the evolution of prices, the exchange rates and long-term interest rates, as well as the budget deficit and public debt. We would like to mention that, for an exhaustive analysis of a country's accession to the Eurozone, analyzing the nominal convergence criteria is not sufficient for determining whether a country is ready to adopt the euroor not. Such an analysis should take into account at least the following three elements: the fulfillment of the nominal and real convergence criteria, the fullfillment of the optimality criteria, as well as the costs versus benefits analysis. However, in this article we will focus exclusively on the extent to which Romania fullfills the nominal convergence criteria.</em></p> <p><strong><em>&nbsp;</em></strong></p> Iuliana Marina Malanca, Moise Cîndea Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6252 Wed, 24 May 2023 00:00:00 +0300 Tax Evasion - are Always Current Concept https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6253 <p><em>Tax evasion appers as a form of resistance to the payment of taxes and fees, being inversely proportional to the degree of consent of citizen. Collateral victims of tax evasion are the responsible citizen, who pay their taxes on time, having to lose in the long run by bearing possible taxes and duties increased by the state's tendency to ensure at all costs, their income.</em></p> Petronela Mateescu Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6253 Wed, 24 May 2023 00:00:00 +0300 Moral Values in Political Discourses in the Context of the Covid-19 Pandemic: A Comparative Analysis of the Speeches of the Heads of State of Germany, France and Romania https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6254 <p><em>The unexpected situation caused by the rapid spread of the new coronavirus (Covid-19) at the beginning of 2020 led to a series of unprecedented political actions and measures. In many democratic European countries, this also meant state intervention in areas previously not regulated by the state, as in the private sphere of individuals. Aimed at limiting the spreading of the virus and preventing illness and death, such measures have been justified precisely through moral values such as individual and public health, life as a fundamental value, solidarity, unity, responsibility, support and care for others, etc., which, in this context, were considered to be paramount in relation to other values, such as freedom in general or the right to decisions and the unrestricted private sphere. This article analyses the speeches given to the nation in March 2020, at the beginning of the pandemic, by the heads of state of three countries in the European Union: Germany, France, and Romania. Using thematic discourse analysis, there is examined the extent and the way in which the speakers appealed to moral values in their discourses to announce and justify the restrictive measures, but also to persuade, mobilize and encourage the population. The analysis reveals that, in their speeches, the heads of state of Germany, France, and Romania resorted, albeit to a different extent, to a multitude of moral values, not only to announce and to justify the actions to restrict social life and limit the rights and freedoms of citizens, but also to make them understood and accepted. The paper investigates in detail these ethical values, their significance and the context in which they were used, as well as the similarities, respectively the differences highlighted by the thematic discourse analysis between the speeches of the three heads of state.</em></p> Simona Rodat Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6254 Wed, 24 May 2023 00:00:00 +0300 Accounting and Tax Rules on Specific Tax (HoReCA) - Application - Elimination in the Post-Pandemic Period and with an Economy Threatened by the Crisis of the War of Aggression in Ukraine https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6255 <p><em>The negative effects of the SARS-CoV-2 pandemic have been felt on the HoReCa industry. The specific tax is removed from the taxation possibilities from 1 January 2023, after five years of application, leaving it up to these taxpayers to choose the best type of taxation. And this is why the government intervened in facilitating taxation, not imposing conditions on the choice of tax on the income of micro-enterprises.</em></p> Gabriela Sandu Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6255 Wed, 24 May 2023 00:00:00 +0300 The Underrepresentation of Women in Universities: Luck-egalitarianism versus Young's Critique https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6256 <p><em>This article looks into two theories and their views on inequality. Dworkin’s luck-egalitarianism will be introduced, followed by Young’s critique of it and her own theory. These will be used to discuss the under-representation of women in universities using a hypothetical scenario.</em></p> Elisabeth-Gabrielle Şatalan Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6256 Wed, 24 May 2023 00:00:00 +0300 Freedom of Expression: J.S. Mill versus Jeremy Waldron https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6257 <p><em>The first section will give an overview of case that Udo Pastörs brought to the European Court of Human Rights (EC(t)HR) case and the decision that was made. </em></p> <p><em>This will be followed up with Mill’s theory and what he would have most likely concluded on the topic, followed by Waldron’s perspective. </em></p> <p><em>This article argues that Mill would have agreed with Pastörs and would not have chosen to limit his freedom of speech, while Waldron would have agreed with the court, limiting Pastörs’ freedom.</em></p> Elisabeth-Gabrielle Şatalan Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6257 Wed, 24 May 2023 00:00:00 +0300 Highlighting Price Reductions in Provider Accounting https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6258 <p><em>In the activity of companies a significant share is held by commercial activities. They give rise to expenses and revenues and have an impact on the debts to the suppliers and/or the rights over the customers. Such operations occur through the link between two firms, one called the supplier, which makes sales, and another called the customer, which makes purchases (purchases).The claim relates to a person's right to collect a sum of money resulting from the delivery of an asset or to carry out a work or provide a service to a third party. In carrying out the companies' activity, situations may occur in which the supplier grants to the client, for various reasons, commercial and/or financial discounts, these having the effect of reducing the value of the initial invoice. The record of information on claims arising from the sale of goods and/or the performance of works or services shall be made using the accounts of group 41 </em><em>„</em><em>Customers and similar accounts”.</em></p> Florin Ioan Scorţescu, Gheorghe Scorţescu Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6258 Wed, 24 May 2023 00:00:00 +0300 The Picaresque Novel and the Literary Taxonomy https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6259 <p><em>This article focuses on the analysis of the picaresque fiction from a taxonomic point of view, offering a helping hand to researchers who find themselves lost in the numberless picaresque novels which have been written in almost five centuries. The classification of the picaresque novel is made according to extensive and restrictive definitions, having in view the fact a picaresque novel may belong to more than one narrative strategy or to different genres at the same time.</em></p> Raluca Stoica Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6259 Wed, 24 May 2023 00:00:00 +0300 Reducing Execution Costs by Using Different Organizational Models in Housing Construction https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6260 <p><em>The construction processes require ways to align different steps of the project, from the beginning and development of the execution in time and space of two or other processes, between which there is a dependency, which lead to the re-fabrication of construction elements as needed. </em></p> <p><em>The development of execution procedures, based on the path method, leads to the analyze of the most parameters of a construction project, the cost, the dominant parameter, which ultimately measures the efficiency of housing constructions.</em></p> <p><em>The cost of a construction activity is defined (Hagiu, 2003, p.250) as the general expression of labor, construction materials, and all other equipment needed for the execution of technological and organizational conditions of the construction project to be implemented.</em></p> <p><em>The cost must be interpreted as a general resource of a project, therefore an optimization criterion, has the meaning of the financial resource requirement, as it results from the summation of the partial costs of the resources and can be used for the analysis and optimization of the program for carrying out a final construction work.</em></p> Radu Taşcă Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6260 Wed, 24 May 2023 00:00:00 +0300 E-management Combined with Empathy, Path to Success for a Higher Education Institution https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6261 <p><em>Many universities have a presentation of all activities, events, teaching staff, research, so on.. Also, these higher education institutions provide in online system information of interest for students and MA, but also for those outside the institution.</em></p> <p><em>This ITC component becomes a very important </em><em>“brick” in the vast information and digitalization system. Therefore, from one side we deal with e-management, based on ITC technologies in order to improve universities’ governance.</em></p> <p><em>The electronic management is considered today, especially post-pandemic, the most important applications of technology of information. And, by consequence, not only young people who have skills to the digitalization field, but also other people to interact with the academic e-management to get, in a minimum of time, all the desired information.</em></p> <p><em>Universities must be more flexible, exactly like the new labor relationships, in using new technologies, both in management and education programs.</em></p> <p><em>On the other hand, it is mandatory to use empathy in teaching and practice with students or MA, in which the teacher ↔ students relationships can progress and ensure a higher quality of the education.</em></p> <p><em>Basically, the study is based on my own experience and of my fellow colleagues, taking into account my responsibilities within university and faculty.</em></p> <p><em>This approach, combined with the survey of specific literature and others experiences, configure the frame for the observation of empathy functioning and increasing possible results.</em></p> <p><em>We consider that in a reasonable combination the two sides presented have a meaningful impact on the activity of the institutions and on the preparation of the future specialists.</em></p> Alexandru Trifu Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6261 Wed, 24 May 2023 00:00:00 +0300 Businesses Created for a Green Economy https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6280 <p><em>We are entering an unprecedented phase of innovation. The green growth opportunities are at the forefront and occur at a rapid pace. We work with climate-focused innovators, from pre-funded start-ups and unicorns to entrepreneurial operators.</em></p> <p><em>In order to implement the policies associated with the green economy and the sustainable development (Stiglitz, 2010), it is necessary to have, first of all, a joint effort of all countries, campaigns to raise the awareness of the importance of this phenomenon, as well as to provide timely and applicable solutions.</em></p> <p><em>The green economy involves using natural resources, energy and new technologies alongside clean production methods in order to foster economic growth and create new jobs. This concept calls for the creation of new sustainable consumption and production models that do not push the ecosystem to its limits.</em></p> <p><em>It is clear that the transition to a green and circular economy will benefit some groups and sectors and put pressure on others. The policy makers will need to be fair toward all parties and provide support measures to facilitate and guide the necessary socio-economic transition.</em></p> Oana-Mihaela Vestale (Amăriucăi), Alexandru Trifu Copyright (c) 2022 Anuarul Universitatii "Petre Andrei" din Iasi - Fascicula: Drept, Stiinte Economice, Stiinte Politice & LUMEN Publishing House https://creativecommons.org/licenses/by-nc-nd/4.0 https://lumenpublishing.com/journals/index.php/upa-sw/article/view/6280 Wed, 24 May 2023 00:00:00 +0300