Is Romanian Accounting Curriculum Offering the Premises to Form a Complete Person?
|
|
- Britton Chandler
- 8 years ago
- Views:
Transcription
1 Is Romanian Accounting Curriculum Offering the Premises to Form a Complete Person? ALEXANDRA MUłIU Faculty of Economics and Business Administration Babeş Bolyai University T. Mihali Street, Cluj Napoca, ROMANIA alexandra13mutiu@yahoo.com CARMEN GEORGIANA BONACI Faculty of Economics and Business Administration Babeş Bolyai University T. Mihali Street, Cluj Napoca, ROMANIA carmen.bonaci@econ.ubbcluj.ro RĂZVAN VALENTIN MUSTAłĂ Faculty of Economics and Business Administration Babeş Bolyai University T. Mihali Street, Cluj Napoca, ROMANIA razvan.mustata@econ.ubbcluj.ro Abstract The curricula of Romanian economics universities are based on the modern theory of curriculum and therefore they form experts, possessors of high competencies, and capable of standardize performances based on certain efficiency criteria. The ultra-modern period of curriculum development attempt to rediscover the fundamental vocation of the human being and to re-humanize the education. The aim of the paper is analyze if the Romanian accounting curriculum offers the premises to form a person as a complete person as it was defined by Faure. As a result, we analyzed the courses structure offered for accounting specialization at license level and /or master level for seven Romanian universities. Our conclusion is that Romanian universities are open to post-modernist approach of the curriculum. Key-Words: Romanian universities, accounting curriculum, curriculum theories, humanities, one-dimensional man, complete man. 1 Introduction Romanian economics faculties have been confronted in the last period with two great challenges: the implementation of International Accounting Education Standards (or IESs, as issued by IAESB) and the transition to the European Education System with the three degrees: bachelor s, master s, doctoral degree. These challenges, debated by Matis et. al [1], Toma [2], Nastase [3], were to analyze the economic faculties mission whose main goal is to offer a curriculum according to the IESs and to assure their graduates are well prepared for the business world. To fulfill these needs, Association of Economics Faculties (AFER) was founded in 2005 with the major scope to support the ongoing development of academic education with the help of CECCAR (The ISSN: ISBN:
2 Body of Expert and Licensed Accountants of Romania) and CAFR (Chamber of Financial Auditors of Romania). Gathering the efforts made, these organisations started in 2006 to improve the accounting academic system by implementing IESs in economics faculties curriculum. Their results are shown by the research done later. In 2008, Diaconu [4] studied possible directions of the accounting educational curriculum in the Romanian universities and the conformity with IES provided by IFAC. Diaconu s work focuses on extracting an educational matrix from IES and comparing it with the local educational matrix produced by Romanian universities in order to evaluate the consistency of the conformity between them. His findings prove that Romanian universities are making efforts to adapt their accounting curricula in order to comply with the international general accepted benchmark in the field. In 2009, Mutiu and Tiron [5] tried to identify the actual stage of accounting curricula regarding the disciplines which contribute to the development of accounting graduates as leaders. Their outcomes identified weak points of Romania s national accounting education system, which helped to steer effective implementation. The fact that the curricula of economics faculties are based on competencies means that they are built on the modern theory of curriculum, which appeared after the Second World War and still preserves the pragmatic philosophy inspired by Taylor s management centered on objectives. Even if in the modern period universities improved their methods of teaching and adopted interactive and participative approaches, which all imply a more refined way of education, the modern curricula is not extended to all the dimensions of forming the human being s personality. A curriculum based on competencies forms experts, possessors of high competencies and capable of standardized performances based on certain efficiency criteria. Therefore, universities give priority to instruction processes, and celebrate as supreme values: Intellect Truth and Practical utility and leave on the second level Moral Education and Esthetics [6]. As a consequence, the modern trend forms the one dimensional man (about who Marcuse wrote a book in 1964) who has a great professional life, but who is completely isolated from the world of non-material values. Post-modern period that follows the modern one has as scope the integration of all the necessities and values in the human personality and consequently this period is characterized by a holistic approach in the curriculum. The aim of post modern curriculum is following quite close the ancient Greek tradition. David Solomon, one of the representatives of the post modern curriculum says that any curriculum has to be established from a broad anthropologic perspective and not from a narrow one, as is the modern curriculum, divided among scopes and abilities defined in a very pragmatic and technical way. These two periods of modern and post-modern curriculum merge in the current stage of the curriculum: the ultra-modern period. The vision of this period is to rediscover the fundamental vocation of the human being and to re-humanize the education based on the contemporary situation. In 1972, Faure suggested a two radical measures treatment to be taken for surpassing the actual crisis of education that exists combined with a new philosophy of education [7]. The measures, which are: 1) the perpetuation of education, and 2) the transformation of the society into an educational citadel, can be adopted only by applying the philosophy of scientific humanism. The role of this treatment is to form the complete man, the total man. The role of our research is to analyze the actual stage of Romanian accounting curriculum and to identify new fruitful solutions for improving it from the perspective of Faure s recommended philosophy. Therefore, the scope of the paper is to establish if the Romanian accounting curriculum offers the premises to form a person as a complete person. According to ultra-modern phase of the curriculum, a complete person can be formed only if he/she studies both humanities and sciences. We have structured the remainder of the paper as follows: in the second part of the paper we presented the methodology used, the third part comprises the research results and the last part is focused on the limits of the research. ISSN: ISBN:
3 2 Methodology In order to analyze the actual stage of Romanian accounting curriculum from the perspective of multidimensional man we developed the following hypothesis: H: Humanities are part of the accounting curriculum. As branches of learning, the humanities include History, Literature, Philosophy, Ethics, Jurisprudence, Linguistics, Comparative Religion, and the History, Theory, and Criticism of the Arts. Our expectation is to find at least few of these, like History, Philosophy, Jurisprudence and Ethics included in the curriculum. Jurisprudence is defined as the discipline that studies acts issued by a jurisdiction and the principles on which those acts are based. In our analysis, we did separate law from jurisprudence since jurisprudence are offered in a separate course than law and study the acts issued by CECCAR and CAFR and principles on which these organisations are running their activity. There are many diverging opinions as to whether teaching Ethics and Professional Responsibility integrated with a curriculum is more effective than teaching Ethics and Professional Responsibility in a capstone accounting course. According to Shawver [8] most schools agree that some Ethics should be incorporated within the accounting curriculum [9] and only few educational institutions are willing to devote entire courses to teaching Ethics [10]. We expect to find entire courses offered on Ethics. We feel we have to make a clarification regarding Linguistics. According to the Cambridge Dictionary, linguistics is the systematic study of the structure and development of language in general or of particular languages. Therefore, linguistics should not be understood as being similar to study a foreign language or communication in a foreign language. To test the hypothesis we analyzed the first five Romanian universities which have accounting specialization at license level and/or at master level. We selected the universities based on the ranking done in 2009 by KIENBAUM Management Consultants in cooperation with CAPITAL Journal. The universities are: 1. Ştefan cel Mare University, Suceava (SMU) 2. Babeş-Bolyai University, Cluj () 3. Lucian Blaga University, Sibiu () 4. Transilvania University, Braşov (TU) 5. The Bucharest Academy of Economics Studies (ASE) To these, we added two more universities with a long tradition in Romania in the economics area which we consider to be representative due to their history, tradition, and professionally respected professors. These universities are: 6. West University of Timisoara and () 7. Alexandru Ioan Cuza University, Iasi (AICU). For testing the hypothesis we analyzed the courses structure offered for accounting specialization at license level and /or master level for each university. The courses structure is posted on universities website as public information. Our analysis was focused on identifying humanities disciplines offered as courses and it was conducted both for mandatory, optional or supplementary courses. 3 Results Most of the analyzed universities publish their course structures for the accounting specialization on the internet. (Exceptions were Stefan cel Mare University and Transilvania University.) Unfortunately, the web site of The Bucharest Academy of Economics Studies, Faculty of Accounting and Management Information Systems was temporarily out of order due to some technical reasons in the period when we collected data. Not all the courses we tried to find are offered in the curriculum for accounting specialization. It is the case of Philosophy, Literature and Religion. The most offered courses are Law followed by Jurisprudence, Ethics and Economic History. In the following tables we presented the number of hours for each humanities course offered, course type: mandatory (M), optional (O) and supplementary (S) and the semester (St) when the course is taught. ISSN: ISBN:
4 Table 1 Law courses offered LAW Hours (x+y)* M/O/S St License 2+1 O 3 Master 1+2 M 1 Master ECA 1+2 M 1 License 2+1 M 2 Master ECA License 1+1 S 4 Master AFC 2+1 M 1 Master CAIP 2+1 M 1 Master CAIP 2+1 M 3 Master CSIIC 2+1 M 1 Master ECEA 2+1 M 1 AICU License 2+2 M 1 Master CEA * x = number of tutorial hours per week, y = number of seminar hours per week As we can see from the data presented, all universities analyzed offer Law both at license and master level. This discipline is mandatory at master level for all universities while at license level it is optional in case and supplementary in LU case. Table 2 Jurisprudence courses offered JURISPRUDENCE Hours (x+y) M/O/S St License 2+1 M 2 License 2+1 O 3 Master 1+2 O 3 Master ECA 1+2 M 3 Master ECA 1+1 M 1 Master AFC Master CAIP 2+1 M 1 Master CSIIC 2+1 M 1 Master ECEA 2+1 M 1 AICU Master CEA yes* M N/A * Number of hours is not posted Jurisprudence is offered by all universities mostly at master levels as a mandatory discipline. We observed that has the fullest course offering, among the universities analyzed. Table 3 Ethics courses offered ETHICS hours M/O/S St License 2+1 M 6 License 2+1 O 6 Master 1+2 O 3 Mater ECA 1+2 M 3 Master ECA 1+1 M 1 License 2+1 M 6 Master AFC Master CAIP 2+1 M 1 Master CSIIC 2+1 M 1 Master ECEA 2+1 M 1 AICU Master CEA yes O N/A and s offer for Ethics course is very good since this course is taught in the last semester of study (6 th semester at license level and 3 rd semester at master level). We observed that Ethics is offered as separate course but we don t have any information if aspects of Ethics are incorporated in other disciplines. Table 4 Economic History courses offered ECONOMIC HISTORY hours M/O/F St License 2+1 O 3 Master Mater ECA License 2+1 M 1 Master ECA Master AFC Master CAIP Master CSIIC Master ECEA AICU Master CEA The courses offered in the history domain (we took into consideration here Economic History) are few, only and have this discipline in their curriculum. Going beyond our list of humanities disciplines, we noticed that two universities, and, are offering Communication in Business as a mandatory course at license and master level. Moreover, offers several courses from humanities at license level, like Sociology, Political Science, Economic Theories, Economic History, Logic, and Ethics in Business. Unfortunately, students can t take all these ISSN: ISBN:
5 courses because they are offered in the same semester. Therefore, they have to pick just two courses from all these presented. As a preliminary conclusion, our opinion is that humanities are part of the universities accounting curriculum but not in a satisfactory proportion. 4 Conclusions A curriculum based on competencies is focused on enriching knowledge and skills and on developing specific behavior in order to increase someone s performance in a particular domain. But for forming a person in more than one domain, meaning to give him a complex education, humanities are compulsory to be studied. Our analysis shows that Romanian universities are open to post-modernist approach of the curriculum. This is proved by the existence of humanities in the license and master curriculum. Even so, not all the required humanities are studied. Disciplines like History, Philosophy, and Religion are not offered as courses by the universities, which limit severely students intellectual development. That is why we suggest that Logic, Analytic Techniques for Analyzing Problems, The Logic of Argumentation, Philosophy and History to be part of the curriculum, even as optional disciplines. Based on our observations, we consider that has the best accounting curriculum from all the analyzed curricula. Even so, should improve it in order to react to the students needs. As a consequence, could restructure its curriculum and could split the mandatory courses offered in the 3 rd semester (Sociology, Political Science, Economic Theories, Economic history, Logic, and Ethics in Business) over the entire three years of study at license level. If these courses will be offered so students could take them semester by semester would create all the premises for forming a complete person. If this will become reality, s students would have the hoped-for opportunity to become more than onedimensional man. On the other hand, would give its students the opportunity to benefit from a real accounting curriculum, designed based on the humanities and sciences in harmony, instead of a curriculum which doesn t fit our life expectations as human beings: a technically specialized curriculum. 5 Limits of the research Our research was done taking into consideration the disciplines offered in the accounting curriculum and without analyzing the content of the disciplines. Therefore, we can t express our opinion regarding teaching Ethics as a part of other disciplines comprised in the curriculum. In addition, our research was done using published information on universities internet sites. We considered the information posted as complete and if some of the universities failed to publish complete information related to their curricula, we considered that information not to exist. Acknowledgements This work was supported by CNCSIS UEFISCSU, project number PNII IDEI 897/2476/2008 Study regarding the development process of the Romanian educational Accounting system toward a global economic environment. References [1] Matiş D, Tiron-Tudor A., MuŃiu A., Invatamantul superior romanesc si nevoile pietei- exemplificare in domeniul contabil, Congresul Profesiei Contabile, Ed.CECCAR, 2004, pp [2] Toma M., Education Process in Romania, SEEPARD Education Seminar, Sinaia, Romania, [3] Năstase P., University Education of accountants in Romania, SEEPARD Education Seminar, Sinaia, Romania, [4] Diaconu, P., Directions of the accounting educational curricula in the Romanian universities and the conformity with IES provided by IFAC, paper presented at AMIS Conference, Bucharest, 2008 [5] MuŃiu A., Tiron-Tudor A., Are Romanian universities preparing leaders in accounting? Revista Analele Universitatii din Oradea, Vol. XVIII, No. III, 2009, pp ISSN: ISBN:
6 [6] Negret Dobridor I., Teoria generala a curriculumului educational, Ed. Polirom, Bucuresti, 2008, pp. 37 [7] Negret Dobridor I., Teoria generala a curriculumului educational, Ed. Polirom, Bucuresti, 2008, pp. 39 [8] Shawver T. J., Can Integrating Ethics across the Curriculum Change Ethical Evaluations Made by Accounting Students?, paper presented at American Accounting Association Conference in San Francisco, US, [9] Cohen, J.R., Pant, L.W., Accounting educator s perceptions of ethics in the curriculum, Issues in Accounting Education, Vol. 4, No. 1, 1989, pp [10] Gunz, S., McCutcheon, J., Are academics committed to accounting ethics education? Journal of Business Ethics, Vol. 17, No. 11, 1998, pp ISSN: ISBN:
FOREIGN STUDENTS IN ROMANIA
FOREIGN STUDENTS IN ROMANIA The national educational system is open according to the law also for foreigners. The enrollment of foreign citizens into the Romanian educational system is realized regarding
More informationINTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES
INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES PETRAȘCU Daniela Lucian Blaga University of Sibiu, Romania Abstract: This article aims, through a detailed presentation as to provide clarification
More informationUNIVERSITY OF BELGRADE FACULTY OF PHILOSOPHY. Part two: INFORMATION ON DEGREE PROGRAMS
Part two: INFORMATION ON DEGREE PROGRAMS Part two: Information on Degree Programs Philosophy Bachelor s Degree Philosophy Master s Degree Philosophy Doctoral Degree Sociology Bachelor s Degree Sociology
More informationCORPORATE GOVERNANCE CODES OF BEST PRACTICE OF TOP ROMANIAN BANKS
CORPORATE GOVERNANCE CODES OF BEST PRACTICE OF TOP ROMANIAN BANKS Pirtea Marilen, Nicolescu Ana-Cristina Finance Department, Faculty of Economics and Business Administration, West University of Timișoara,
More informationEuropean Dimension of Legal Education. A comparative study of the Romanian Law Curricula and EU Law Syllabus
European Integration - Realities and Perspectives 2012 European Dimension of Legal Education. A comparative study of the Romanian Law Curricula and EU Law Syllabus Brinduşa Camelia Gorea 1 Abstract: Our
More informationConference "Competencies and Capabilities in Education" Oradea 2009 EDUCAŢIA ANTREPRENORIALĂ - EDUCAŢIE PENTRU VIITOR
EDUCAŢIA ANTREPRENORIALĂ - EDUCAŢIE PENTRU VIITOR ENTREPRENEURIAL EDUCATION - EDUCATION FOR THE FUTURE Andrada Pandelea 1 Abstract The development of the entrepreneurial spirit among young people is a
More informationBackground: Current paper discusses the process and the characteristics of the Bologna Process (BP) in the Department of Public
Consequences of the Bologna process on Romanian Public Administration Schools case study in the Department of Public Administration in Babeş-Bolyai University, Cluj Napoca, Romania Veronica Junjan 1, Sorin
More informationDEFINING THE TARGET AUDIENCE OF THE MARKETING COMMUNICATION STRATEGY OF THE ROMANIAN MILITARY HIGHER EDUCATION INSTITUTIONS
DEFINING THE TARGET AUDIENCE OF THE MARKETING COMMUNICATION STRATEGY OF THE ROMANIAN MILITARY HIGHER EDUCATION INSTITUTIONS Laurențiu Stoenică, PhD Candidate, Bucharest University of Economic Studies Abstract:
More informationLUCRĂRI ŞTIINŢIFICE, SERIA I, VOL. XIV (3) ACCOUNTING CERTIFICATIONS AND QUALIFICATIONS IN OUR DAYS TO BE OR NOT TO BE...
LUCRĂRI ŞTIINŢIFICE, SERIA I, VOL. XIV (3) ACCOUNTING CERTIFICATIONS AND QUALIFICATIONS IN OUR DAYS TO BE OR NOT TO BE... CERTIFICARI SI CALIFICARI CONTABILE IN PREZENT A FI SAU A NU FI... DIANA DUMITRESCU
More informationTHE STANDARD FOR DOCTORAL DEGREES IN LAW AT THE FACULTY OF LAW, UNIVERSITY OF TROMSØ
THE FACULTY OF LAW THE STANDARD FOR DOCTORAL DEGREES IN LAW AT THE FACULTY OF LAW, UNIVERSITY OF TROMSØ Guidelines for the Faculty of Law in Tromsø, adopted by the Faculty Board on 31 May 2010. 1 Background
More informationRESEARCH SUBJECTS STUDIED BY THE CLUJ ACCOUNTING SCHOOL IN THE BRASOV PERIOD
Bulletin of the Transilvania University of Braşov Vol. 4 (53) No. 1-2011 Series V: Economic Sciences RESEARCH SUBJECTS STUDIED BY THE CLUJ ACCOUNTING SCHOOL IN THE BRASOV PERIOD A. TIRON TUDOR 1 D. LIXĂNDROIU
More informationEmpirical evidence on cultural dimensions related to competitive intelligence strategies adopted by the Romanian software companies
Empirical evidence on cultural dimensions related to competitive intelligence strategies adopted by the Romanian software companies Alexandru Capatina* 1, Rozalia Nistor* and Gianita Bleoju* Abstract The
More informationETHICS IN MANAGEMENT ACCOUNTING
Scientific Bulletin Economic Sciences, Vol. 9 (15) - Accounting, Statistics and Financial Analysis - ETHICS IN MANAGEMENT ACCOUNTING Marian ŢAICU, Teaching Assistant, Ph.D. Candidate University of Piteşti,
More informationUNDERGRADUATE ACADEMIC DEGREE PROGRAM
UNDERGRADUATE ACADEMIC DEGREE PROGRAM DEPARTMENT: Sociology, Anthropology and Philosophy COMPLETED BY: Rudy Garns/David Dunevant EMAIL ADDRESS: garns@nku.edu/dunevant@nku.edu SECTION 1: Undergraduate Degree
More informationKeywords: university, marketing mix, education services, strategy.
Romanian Economic and Business Review Vol. 8, No. 1 57 OPTIMIZING THE MARKETING MIX - AN ESSENTIAL ELEMENT IN DEVELOPING COMPETITIVE STRATEGIES IN THE FIELD OF HIGHER EDUCATION Monica Paula Raţiu, Emanuela
More informationASSESSMENT OF THE IT GOVERNANCE PERCEPTION WITHIN THE ROMANIAN BUSINESS ENVIRONMENT
Accounting and Management Information Systems Vol. 11, No. 1, pp. 44 55, 2012 ASSESSMENT OF THE IT GOVERNANCE PERCEPTION WITHIN THE ROMANIAN BUSINESS ENVIRONMENT Pavel NĂSTASE 1 and Simona Felicia UNCHIAŞU
More informationin the Study of Religion
DU/Iliff Joint PhD Program in the Study of Religion Purpose and Nature of the Degree Program Admission Requirements Program Requirements Core Courses Doctor of Philosophy in Religious and Theological Studies
More informationStudy on the perception of accounting professionals concerning intangible assets and intangible capital
Theoretical and Applied Economics Volume XX (2013), No. 6(583), pp. 77-98 Study on the perception of accounting professionals concerning intangible assets and intangible capital Cristina-Ionela FĂDUR Alexandru
More informationEAPAA Accreditation Committee Evaluation Report
European Association for Public Administration Accreditation 1 September 2009 EAPAA Accreditation Committee Evaluation Report Public Administration Institute for Turkey and the Middle East (TODAIE), Ankara,
More informationThe General Education Program at Sweet Briar College
The General Education Program at Sweet Briar College Introduction The purpose of the General Education Program at Sweet Briar College is to provide all students with a common pattern of skills, experiences
More informationMEASURING THE PERFORMANCE OF EDUCATIONAL ENTITIES WITH A DATA WAREHOUSE
MEASURING THE PERFORMANCE OF EDUCATIONAL ENTITIES WITH A DATA WAREHOUSE Mihai Păunică 1 Marian Liviu Matac 2 Alexandru Lucian Manole 3 Cătălina Motofei 4 ABSTRACT: This paper attempts to outline the benefits
More informationREVISED GRID FOR MICRO LEVEL APPROACH
Cover sheet Country: Sector: Level: ROMANIA Bank EQF Level: 6 NQF Level: 6 Institution (private/state): AUREL VLAICU- UNIVERSITY OF ARAD Name of the study program: Duration (in years/months): FINANCE AND
More informationCurriculum for the Master of Laws (LL.M.) at the University of Copenhagen
Curriculum for the Master of Laws (LL.M.) at the University of Copenhagen This document is a translation produced solely for guidance purposes. The Danish language version of this document is the only
More informationACCOUNTING BETWEEN LAW, ETHICS AND MORALITY
Anca-Simona HROMEI Maria-Mădălina VOINEA Alexandru Ioan Cuza University of Iaşi ACCOUNTING BETWEEN LAW, ETHICS AND MORALITY Viewpoint Keywords Ethics in Accounting Morality Code of ethics Annual Financial
More informationSTUDY REGULATIONS IN MASTER OF SCIENCE IN COMMUNICATION SCIENCES, JOURNALISM PROFILE AND PUBLIC RELATIONS PROFILE AT HEI HËNA E PLOTË (BEDËR)
BU-REG-023-AL 01.10.2012 0 0 1 / 22 CHAPTER 1 GENERAL PROVISIONS Section 1 Scope of Regulation Regulations of "Master of Science" study program in Communication Sciences, Journalism Profile and Public
More informationDegree Bachelor degree Naval And Port Engineering and Management
Bachelor degree NAVAL AND PORT ENGINEERING AND MANAGEMENT (250 ECTS) Name of Study Programme Bachelor degree NAVAL AND PORT ENGINEERING AND MANAGEMENT (250 ECTS) Introduction The mission of the Naval And
More informationgraduate students who are practicing the profession of accounting in different sectors. Volume II, Issue II, 2013, 79-85
Universities for the Requirements of the Jordanian Labor Market: A Field Study from the Perspective of Accounting Graduate Dr. Ahmed F. Al Hayek Assistant Professor American University in the Emirates
More informationOffice of the Provost
Office of the Provost Change to an Existing Degree Program Form Proposed Change to an Existing Degree: Academic Components Please answer all relevant questions below. Consultation with the appropriate
More informationMARKETING HIGHER EDUCATION USING THE 7 PS FRAMEWORK
Bulletin of the Transilvania University of Braşov Vol. 4 (53) No. 1-2011 Series V: Economic Sciences MARKETING HIGHER EDUCATION USING THE 7 PS FRAMEWORK Ioan-Constantin ENACHE 1 Abstract: This paper aims
More informationCurriculum Handbook. 7. General Education Requirements
Curriculum Handbook 7. General Education Requirements Overview This section outlines the standards for courses proposed to meet General Education Requirements for: Napa Valley College General Education
More informationSPECIFIC ASPECTS OF THE INFLUENCE OF HUMAN RESOURCE MANAGEMENT IN ORDER TO OBTAIN PERFORMANCE IN MULTINATIONAL ORGANIZATIONS
SPECIFIC ASPECTS OF THE INFLUENCE OF HUMAN RESOURCE MANAGEMENT IN ORDER TO OBTAIN PERFORMANCE IN MULTINATIONAL ORGANIZATIONS Silvana Nicoleta Muntean, PhD Candidate, Lucian Blaga University of Sibiu Abstract:
More informationLLP/ERASMUS AGREEMENTS (2010-2014)
LLP/ERASMUS AGREEMENTS (2010-2014) No Country University Department Date of Signature Valid Through 1 BELGIUM Limburg Catholic University College 17.02.2011 2 BULGARIA New Bulgarian University 22.11.2010
More informationAspects regarding evaluation and attendance
ACCOUNTING ETHICS Conf.univ.dr. Victor-Octavian Müller victor.muller@econ.ubbcluj.ro www.econ.ubbcluj.ro/~victor.muller Aspects regarding evaluation and attendance The final grade will be computed as follows:
More informationLibrary Science Education. Modern Romanian Library Science Education
Library Science Education Modern Romanian Library Science Education Dr. Elena Tîrziman Department of Administrative Sciences Faculty of Letters, University of Bucharest E-mail: etirziman@yahoo.com Dr.
More informationInterest of cost management within the context of accounting system development in Romania
Interest of cost management within the context of accounting system development in Romania MARIANA RADU, VALENTIN RADU GEORGE CIPRIAN GÎJU, DANIELA ELENA NICOLAE Faculty of Economic Sciences Valahia University
More informationUniversity of Cambridge: Programme Specifications
University of Cambridge: Programme Specifications Every effort has been made to ensure the accuracy of the information contained in this programme specification. At the time of publication, the programme
More informationINSURANCE CONSULTANTS ATTITUDE TOWARDS RELATIONSHIP MARKETING ELEMENTS
INSURANCE CONSULTANTS ATTITUDE TOWARDS RELATIONSHIP MARKETING ELEMENTS Grigoraş Elena University Alexandru Ioan Cuza, Iaşi Faculty of Economics and Business Administration Stofor Ovidiu University Alexandru
More informationOption to enter the PhD program directly from the BA degree was superseded by GFC Doc No 1289.
Option to enter the PhD program directly from the BA degree was superseded by GFC Doc No 1289. GRADUATE FACULTY COUNCIL DOCUMENT NO. 452 APPROVED FEBRUARY 17, 1986 RECOMMENDATIONS OF THE FACULTY OF THE
More informationStudent Intelligence and Academic Achievement in Albanian Universities. Case of Vlora University
Student Intelligence and Academic Achievement in Albanian Universities. Case of Vlora University Ilirjan LIPI 1 Abstract: This study involves students of economic faculty that were attending bachelor in
More informationTEACHING MODEL CHECKING TO UNDERGRADUATES
STUDIA UNIV. BABEŞ BOLYAI, INFORMATICA, Volume LV, Number 3, 2010 TEACHING MODEL CHECKING TO UNDERGRADUATES A.VESCAN AND M. FRENŢIU Abstract. The way program verification is taught in our faculty is firstly
More informationCalifornia State University, Stanislaus PROGAM ASSESSMENT ANNUAL UPDATE
California State University, Stanislaus PROGAM ASSESSMENT ANNUAL UPDATE PROGRAM NAME: Philosophy COLLEGE YEAR: 2008-2009 PLAN OVERVIEW: 1: Direct assessment of learning objective contextual knowledge of
More informationCurriculum for the basic subject at master s level in. IT and Cognition, the 2013 curriculum. Adjusted 2014
D E T H U M A N I S T I S K E F A K U L T E T K Ø B E N H A V N S U N I V E R S I T E T Curriculum for the basic subject at master s level in IT and Cognition, the 2013 curriculum Adjusted 2014 Department
More informationAppendix 1. Interpretation of the Accreditation Criteria
Appendix 1. Interpretation of the Accreditation Criteria for Academic Study programmes resulting from the Conversion of College of higher education Study programmes (with respect to Research Embedding)
More informationSTATUTES OF CURRICULUM
ADOPTED by the Senate of the University of Tartu Regulation no. 11 of 27 April 2012 (effective as of 27.04.2012) AMENDED by the Senate of the University of Tartu Regulation no 22 of 21 December 2013 (effective
More informationConvention: An interdisciplinary study
Convention: An interdisciplinary study Luca Tummolini Institute of Cognitive Sciences and Technologies Via San Martino della Battaglia 44 00185 Roma Italy luca.tummolini@istc.cnr.it In our lives we are
More informationCurriculum for the bachelor s programme in economics and business administration (HA)
Curriculum for the bachelor s programme in economics and business administration (HA) Aalborg University September 2007 With amendments 2009, 2010, 2011 and 2012 Curriculum for the bachelor s programme
More informationPerformance Dashboards for Universities
Performance Dashboards for Universities MIHAELA MUNTEAN, GHEORGHE SABAU, ANA-RAMONA BOLOGA, TRAIAN SURCEL, ALEXANDRA FLOREA Department of Computer Science Faculty of Economic Cybernetics, Statistics and
More informationPROFESSIONAL TRAINING PROGRAMS FOR PRACTITIONERS IN CAREER COUNSELING
HENRI COANDA AIR FORCE ACADEMY ROMANIA INTERNATIONAL CONFERENCE of SCIENTIFIC PAPER AFASES 2015 Brasov, 28-30 May 2015 GENERAL M.R. STEFANIK ARMED FORCES ACADEMY SLOVAK REPUBLIC PROFESSIONAL TRAINING PROGRAMS
More informationThe Implications of Inherent Risks Assessment in Audit Risk Limitation
Economy Transdisciplinarity Cognition www.ugb.ro/etc Vol. 15, Issue 1/2012 45-49 The Implications of Inherent Risks Assessment in Audit Risk Limitation Radu FLOREA, Ramona FLOREA George Bacovia University
More informationEvaluation of degree programs. Self-Evaluation Framework
Evaluation of degree programs Self-Evaluation Framework COVER, December 2009 FOREWORD UNIL's approach to quality emphasizes procedures based on reflection that encourage the faculties and units concerned
More informationGLOBALIZATION & BUSINESS INTELLIGENCE - RELOADED
ANALELE ŞTIINŢIFICE ALE UNIVERSITĂŢII ALEXANDRU IOAN CUZA DIN IAŞI Număr special Ştiinţe Economice 2010 GLOBALIZATION & BUSINESS INTELLIGENCE - RELOADED Dinu AIRINEI Alexandru Ioan Cuza University of Iasi,
More informationSeptember 20-21, 2012, beginning 8:30am.
Committee: IAESB Consultative Advisory Group Meeting Location: Grand Hyatt Hotel, New York, USA Meeting Date: September 20-21, 2012, beginning 8:30am. SUBJECT: IAESB-AACSB Collaboration (09/12) INTRODUCTION
More informationCurriculum for the Master of Arts programme in Art Science at the Faculty of Humanities 1 of the University of Innsbruck
The English version of the curriculum for the Master of Art Science is not legally binding and is for informational purposes only. The legal basis is regulated in the curriculum published in the University
More informationHow To Get A Masters Of Public Administration
The Ministry of Higher Education King Saud University The Deanship of Graduate studies The Master Program in Public Administration (new plan) Department of Public Administration College of Business Administration
More informationROMANIAN MUTUAL FUNDS ASSETS PARENTED BY ASSET MANAGEMENT BANKING COMPANIES DURING 2008-2013
ROMANIAN MUTUAL FUNDS ASSETS PARENTED BY ASSET MANAGEMENT BANKING COMPANIES DURING 2008-2013 Ioana POP-RADU Babes-Bolyai University, Doctoral School of the Faculty of Economic Sciences and Business Administration
More informationProgramme Specification. BA (Hons) Religion and Theology. Valid from: September 2012 Faculty of Humanities and Social Sciences
Programme Specification BA (Hons) Religion and Valid from: September 2012 Faculty of Humanities and Social Sciences SECTION 1: GENERAL INFORMATION Awarding body: Teaching institution and location: Final
More information11 Master s degree programme in Philosophy
11 Master s degree programme in Philosophy 11.1 Introduction This chapter contains detailed information about the aims, learning outcomes and structure of the Master s degree programme in Philosophy. A
More informationPsychology Professor Joe W. Hatcher; Associate Professor Kristine A. Kovack-Lesh (Chair) Visiting Professor Jason M. Cowell
Psychology Professor Joe W. Hatcher; Associate Professor Kristine A. Kovack-Lesh (Chair) Visiting Professor Jason M. Cowell Departmental Mission Statement: The Department of Psychology seeks for its students
More informationMaster of Arts Program in Japanese Studies (revised 2004)
Master of Arts Program in Japanese Studies (revised 2004) 1. Name of Curriculum: Master of Arts Program in Japanese Studies 2. Name of Degree: Master of Arts (Japanese Studies) M.A. (Japanese Studies)
More informationKNOWLEDGE ECONOMY CHANGE MANAGEMENT IN HIGHER EDUCATION
674 Kata Ivić KNOWLEDGE ECONOMY CHANGE MANAGEMENT IN HIGHER EDUCATION Kata Ivić, Ph.D. Faculty of Economics in Osijek SUMMARY Significant changes are happening daily at all levels of society. Profit-based
More informationINTERBUSSINES ACADEMY LTD. Business Administration. Bachelor's Program
INTERBUSSINES ACADEMY LTD Business Administration Bachelor's Program Tbilisi 2014 Program name business administration Direction: 02 business administration Educational program Type/Model academic/major
More informationSTANDARDIZATION OF MEDIA EDUCATION IN CONSULTATION WITH THE CONCERNED. The Foundation of Every State is the education of its youth (Anon.
STANDARDIZATION OF MEDIA EDUCATION IN CONSULTATION WITH THE CONCERNED The Foundation of Every State is the education of its youth (Anon.) G.N. RAY* The foundation for today s journalism was laid centuries
More informationFIRST CYCLE (BACHELOR) STUDIES IN BUSINESS MANAGEMENT
FIRST CYCLE (BACHELOR) STUDIES IN BUSINESS MANAGEMENT Description: I cycle (bachelor) study programme in the field of Management, specialisation: Business Management, offered at the is a comprehensive
More informationMedical Staff Motivation - Essential Condition for Obtaining a High Level of Performance in Hospitals in Romania
Medical Staff Motivation - Essential Condition for Obtaining a High Level of Performance in Hospitals in Romania Adriana ZANFIR PhD Student The Bucharest Academy of Economic Studies zanfir.adriana@gmail.com
More information3.3 seminar/laboratory 4
COURSE SCHEDULE 1. information about the program 1.1 Name of the university Babeş Bolyai University, Cluj Napoca 1.2 Faculty Facultatea de Științe Politice, Administrative şi ale Comunicării 1.3 Department
More informationProgramme Study Plan
Faculty of Economic Sciences, Communication and IT Programme Study Plan Master Programme in Global Media Studies Programme Code: Programme Title: Programme Approval SAGMS Master Programme in Global Media
More informationOn 4 December 1995, the National Faculty Meeting for Legal Studies agreed on the following statement:
THE UNIVERSITY OF BERGEN The Faculty of Law THE LEVEL OF DOCTORAL DEGREES IN LAW Guidelines for the Faculties of Law at the University of Bergen and the University of Oslo, adopted by the board of the
More informationEngineering Ethics: Teaching Moral Theories to Engineers
Engineering Ethics: Teaching Moral Theories to Engineers Kristen L. Sanford Bernhardt, Mary J.S. Roth, David Brandes, Arthur D. Kney Department of Civil & Environmental Engineering, Lafayette College Introduction
More informationDescription of the program
Study program Faculty Cycle Public Administration Public Administration and Political Sciences Undergraduate ECTS 180 Offered in Tetovo and Skopje Description of the program The program for Public Administration
More informationAG418 Public Sector Accounting. Brief description of honours classes 2012/2013. AG424 Accounting Theories
Brief description of honours classes 2012/2013 AG424 Accounting Theories To offer an advanced course on the historic foundations of, and contemporary theoretical issues in, accounting. The course builds
More informationValue equivalent. 6. Attendance Full-time Part-time Distance learning Mode of attendance X X No. Minimum length of programme 3 years 6 years N/A
PROGRAMME APPROVAL FORM SECTION 1 THE PROGRAMME SPECIFICATION 1. Programme title and designation Theology Single honours Joint Major/minor 2. Final award Award Title Credit ECTS Any special criteria Value
More informationForeign language 6 + 2. Physical education 3 + + 10. State security 5 + 11. Internal security of the European Union 3 + + 12.
LEVEL OF EDUCATION: first degree FIELD OF STUDY: Internal security SPECIALISATION: none PROFILE OF EDUCATION: general academic No. Subject ECTS credits Taught in Polish Taught in English 1. Foreign language.
More informationSchool of Business Administration and Economics
School of Business Administration and Economics Accreditation Business programs are accredited by The Association to Advance Collegiate Schools of Business (AACSB International). Vision The vision of the
More informationSYLLABUS. Academic year 2014-2015
SYLLABUS Academic year 2014-2015 Facultatea de Business 1. Information regarding the programme 1.1. Higher education institution Universitatea Babeş-Bolyai 1.2. Faculty Faculty of Business 1.3. Department
More informationRuxandra Foloştină. Address(es) Telephone(s) Mobile: (004) 0724.94.69.69 Fax(es) (004) 0318173823 E-mail ruxandrafolostina@yahoo.
Europass Curriculum Vitae Personal information First name(s) / Surname(s) Address(es) Telephone(s) Mobile: (004) 0724.94.69.69 Fax(es) (004) 0318173823 E-mail ruxandrafolostina@yahoo.com Nationality Romanian
More informatione-insurance - ASPECTS REGARDING THE ROMANIA ON-LINE INSURANCE MARKET
e-insurance - ASPECTS REGARDING THE ON-LINE INSURANCE MARKET Gherasim Solovestru DOMIDE*, Adrian Dumitru SOLOMON**, Alexandru DOMIDE *** * Academy of Economic Studies, Bucharest, Romania, ** National School
More informationYoshinao Mishima President
Education Reforms at Tokyo Institute of Technology Yoshinao Mishima President Tokyo Institute of Technology March 14, 2014 1 Outline of Talk 1. About Tokyo Tech s Current Education System 2. Mission of
More informationDepartment of Philosophy Four-Year Degree Plan Guidelines
Department of Philosophy Four-Year Degree Plan Guidelines This is a recommended plan or guide. Students are not required to follow this plan to the letter and may be required to deviate from it due to
More informationFACTOR DE IMPACT 2012 FACTOR DE IMPACT 2011 FACTOR DE IMPACT 2013 0.555 0.757 0.953 0.838 0.642 0.250 0.108 0.221 0.052 0.230. Forestry 0.444 0.
ACTA ENDOCRINOLOGICA-BUCHAREST 1 1841-0987 1/2007 0.183 0.450 0.210 0.016 0.014 Endocrinology & Metabolism http://www.acta-endo.ro/ ADVANCES IN ELECTRICAL AND COMPUTER ENGINEERING 2 1582-7445 1/2007 http://www.aece.ro
More informationProgramme curriculum for THE MASTER S PROGRAMME IN POLITICAL SCIENCE, THE 2012 CURRICULUM, VALID FROM 1 SEPTEMBER 2015
1 Programme curriculum for THE MASTER S PROGRAMME IN POLITICAL SCIENCE, THE 2012 CURRICULUM, VALID FROM 1 SEPTEMBER 2015 Table of contents 1. Preamble... 3 2. Title and affiliation... 3 3. Objectives and
More informationMANAGING ORGANIZATIONAL CULTURE IN A GLOBAL ORGANISATION: THE CASE OF ROMANIA IN THE PROCESS OF INTEGRATION IN THE EUROPEAN UNION
MANAGING ORGANIZATIONAL CULTURE IN A GLOBAL ORGANISATION: THE CASE OF ROMANIA IN THE PROCESS OF INTEGRATION IN THE EUROPEAN UNION Ph.D. Maria Viorica Grigoruta Student Ph.D. Daniela Tatiana Corodeanu Alexandru
More informationTHE ROMANIAN INSURANCE MARKET DURING THE PERIOD 2008 2012
THE ROMANIAN INSURANCE MARKET DURING THE PERIOD 2008 2012 CIOTINĂ IOAN MARIUS ianis20032002@yahoo.com ALEXANDRU IOAN CUZA UNIVERSITY FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, IASI Abstract: Article
More information1. The competition in the Romanian market of marketing higher education
Marketing Communication Strategies Focused on High School Graduates. Case Study: The School of Marketing of the Academy of Economic Studies from Bucharest Abstract: The major goal of the paper consists
More informationSYLLABUS 1. 4. Prerequisites (if necessary) 4.1 curriculum - 4.2 competencies Good to advanced user of office programmes
SYLLABUS 1 1. Information regarding the program 1.1 Higher education institution Aurel Vlaicu University of Arad 1.2 Faculty Faculty of Exact Science 1.3 Department Department of Mathematics & Computer
More informationInternational Journal of Environmental & Science Education, 2016, 11(6), 1231-1236
International Journal of Environmental & Science Education, 2016, 11(6), 1231-1236 Problems of Modern Higher Education in the Sphere of Russian Philology and the Ways of Solving them (on the Example of
More informationThe American College of Greece: Academic Vision. David G. Horner, Ph.D. President The American College of Greece April 14, 2011 (Edited July 2013)
The American College of Greece: Academic Vision David G. Horner, Ph.D. President The American College of Greece April 14, 2011 (Edited July 2013) Before presenting my recommendation for ACG s future academic
More informationSPIRU HARET UNIVERSITY DEPARTMENT OF INTERNATIONAL RELATIONS, HISTORY AND PHILOSOPHY
SPIRU HARET UNIVERSITY DEPARTMENT OF INTERNATIONAL RELATIONS, HISTORY AND PHILOSOPHY Page1 ADDRESS 46G Fabricii Street, Bucharest, sector 6 (in the Politehnicii Park, near the National TV station) Tel.
More informationBA Environmental Studies 10/09
BA Environmental Studies 10/09 Curriculum The interdepartmental and interdisciplinary Bachelor of Arts in Environmental Studies at Rowan University achieves both breadth and focus in its curriculum in
More informationTRAINING AND EDUCATION IN THE SERVICE OF MILITARY TRANSFORMATION
TRAINING AND EDUCATION IN THE SERVICE OF MILITARY TRANSFORMATION Ecaterina Livia TATAR Lecturer, Regional Department of Defense Resources Management Studies, Brasov, Romania The magnitude and challenges
More informationProgramme curriculum for THE BACHELOR PROGRAMME IN POLITICAL SCIENCE, THE 2015 CURRICULUM, VALID FROM 1 SEPTEMBER 2015
Programme curriculum for THE BACHELOR PROGRAMME IN POLITICAL SCIENCE, THE 2015 CURRICULUM, VALID FROM 1 SEPTEMBER 2015 Contents 1. Preamble... 3 2. Title and affiliation... 3 3. Objectives and competency
More informationUniversity of Mary is now in Tempe, AZ
University of Mary is now in Tempe, AZ Faithfully Christian Joyfully Catholic Gratefully Benedictine In the Phoenix area alone, there are more than 14,000 students in Catholic schools. Those students and
More informationBusiness Academy of Georgia- SBA. Bachelor s Degree Program. Business Administration
Business Academy of Georgia- SBA Bachelor s Degree Program Business Administration Tbilisi 2014 Program Manager: Elene Chikovani, Doctor of Economics, Professor Draft program is elaborated by the initiative
More informationTHE ISO QUALITY MANAGEMENT PRINCIPLES AND THE EFQM MODEL
THE ISO QUALITY MANAGEMENT PRINCIPLES AND THE EFQM MODEL Laurențiu Aurel MIHAIL 1 ABSTRACT: this article intends to present a useful approach regarding correlation that exists between 8 quality, according
More informationTOWARDS A COMPETENCE BASED CURRICULUM FOR STM TEACHERS: A COGNITIVE MODE
TOWARDS A COMPETENCE BASED CURRICULUM FOR STM TEACHERS: A COGNITIVE MODE Mihaela Singer, Ligia Sarivan Institute for Educational Sciences, Bucharest, Romania We review recent attempts to harmonize academic
More informationQUALITY MANAGEMENT PRINCIPLES AN APPROACH IN HEALTHCARE INSTITUTIONS
QUALITY MANAGEMENT PRINCIPLES AN APPROACH IN HEALTHCARE INSTITUTIONS Professor PhD Kristina ZGODAVOVA University of Trencin, Slovakia Professor PhD Sofia Elena COLESCA Academy of Economic Studies, Bucharest,
More informationASU College of Education Course Syllabus ED 4972, ED 4973, ED 4974, ED 4975 or EDG 5660 Clinical Teaching
ASU College of Education Course Syllabus ED 4972, ED 4973, ED 4974, ED 4975 or EDG 5660 Clinical Teaching Course: ED 4972, ED 4973, ED 4974, ED 4975 or EDG 5660 Credit: 9 Semester Credit Hours (Undergraduate),
More informationTemplate for summary of Tuning subject area findings. History
Template for summary of Tuning subject area findings Introduction to the subject area [maximum 2000 characters including spaces] History On the simplest plane History is the study of the past. It is widely
More informationSBEC/TExES Framework for Principal Certification
SBEC/TExES Framework for Principal Certification The following SBEC Principal Domains, Competencies and supporting standards represent the knowledge, skills and dispositions principal candidates should
More informationINTRODUCING A MODEL FOR SOCIAL IMPACT ASSESSMENT OF PUBLIC ADMINISTRATION REFORM IN ROMANIA * Raluca ANTONIE
INTRODUCING A MODEL FOR SOCIAL IMPACT ASSESSMENT OF PUBLIC ADMINISTRATION REFORM IN ROMANIA * Raluca ANTONIE Raluca ANTONIE Lecturer, Public Administration Department, Faculty of Political, Administrative
More informationSoftware Development Emphasis in Informatics Engineering Curriculum
CREATIVE MATH. 13 (2004), 127-132 Software Development Emphasis in Informatics Engineering Curriculum Cristian Rusu and Jorge Bozo Abstract. A six-year undergraduate program in Informatics Engineering
More information