Suchergebnisse

In order to join the European Union, Romania, as well as the other member countries, must accomplish certain criteria, among which we can mention the adopting of the acquis communautaire. Thus, two Guidelines can be considered the basis of the acquis communautaire for the field of the accounting of the corporations: The Fourth Guideline of the Counsel (78/660/EEC) concerning the yearly accounts of the business corporations and the Seventh Guideline of the Counsel (83/349/EEC) concerning the consolidated accounts of the business corporations. Since these two guidelines does not cover the banking industry and the insurance industry, there were adopted two Guidelines in order to cover the problems that appear in the yearly accounts (financial situations) of these two sectors (The Accounts Guideline of the Banking Industry from 1986 and The Accounts Guideline of the of the Insurance Industry from 1991). These four Guidelines are considered to be the fundamental pillars of the acquis, with relevance.

This study explores an important issue in tourism, namely, the competitiveness of tourism. In the present paper, we aim at analyzing the relationship between tourism and national prosperity. The term competitiveness is a research topic intensively addressed in various fields, and it can answer current research questions related to a constantly changing tourism industry. Thus, the possibility of knowing how competitive this particularly important sector is for the five emerging countries considered in the study, namely, the Czech Republic, Hungary, Poland, Romania, and Slovakia, allows public authorities and entrepreneurs to estimate the revenues that can generate the field of hospitality. Also, based on these results, a series of national strategies specific to the tourism industry can be founded to lead to the increase of its competitiveness. We used cross-country multiple regression analysis to determine variables that are particularly important for the competitiveness of the hospitality industry, a fact for which the study has a theoretical and practical applicability. The study offers the possibility to anticipate the values of this index (TTCI), thus enabling government and industry bodies to take the necessary steps to increase specific competitiveness in the international market.