• Bulletin of the Transilvania University of Braşov. Series V Economic Sciences

Transilvania University of Brasov
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  • The Assessment of Hotel Services in Poiana Brasov Resort

    The choice of a holiday destination is determined by the features of the existing accommodation offer. The quality of hotel services provided influence the attracted customer segment, the satisfaction degree of consumption, the loyalty degree for the accommodation unit and destination, and also the economic-financial performance of the company. This article analyzes the opinions of tourists staying in Poiana Brasov resort regarding their consumption experience in one of the most representative hotels of the resort. The results obtained show customers’ expectations, satisfaction degree after consumption and future ways for adapting and improving hotel services.

  • Features and Advantages of Using Tax Havens

    The appearance of tax havens is tied to illicit money laundering process, evolving later under various illegal forms and currently they operate under the protective umbrella of beneficial jurisdictions belonging to some political protected States worldwide. For them to be capable of functioning, special conditions to attract investors have been created. The purpose of this study is to highlight the main features of the tax havens, their operating mechanism and peculiarities of their tax laws, offshore entities regime. The article concludes on the reason of the occurrence, the existence and proliferation of tax havens, as well as legislative efforts that are submitted worldwide to eradicate them in the perspective of future global economic and financial developments.

  • A Model for Comparative Analysis of the Similarity between Android and iOS Operating Systems

    Due to recent expansion of mobile devices, in this article we try to do an analysis of two of the most used mobile OSS. This analysis is made on the method of calculating Jaccard's similarity coefficient. To complete the analysis, we developed a hierarchy of factors in evaluating OSS. Analysis has shown that the two OSS are similar in terms of functionality, but there are a number of factors that weighted make a difference.

  • Hotel Services Quality Assessment Using 'Servqual' Method. Case Study: Athénée Palace Hotel

    With more intense competition in the global market without quality and without special skills in its obtaining, assessment and continuous improvement, companies can not meet the increasing demands of consumers. Therefore, service companies must find those quality strategies that ultimately lead to achieving maximum consumer satisfaction. In order to assess the satisfaction and therefore, in order to improve service quality SERVQUAL method may be used. This paper illustrates the application of this method in the hotel services offered by the Hotel Athénée Palace in Bucharest.

  • Economic, Legal and Technological Facets of the European Union's Regional Policies in a Networked World

    The immediate and future realities of a globalised and networked knowledge society based on information gathering and sharing impose a broader and more complex analysis of the economic, juridical and technological aspects related to a future proof and efficient development of regional policies in the European Union. In this context, the article identifies and presents new requirements and constraints for the design of EU regional policies from a multidisciplinary perspective. Thus, the problems related to decentralisation and the modern relational nature of "social geography" are tackled and connected to technological trends in the field of electronic communications regulation and development.

  • Open-Source Enterprise Content Management using Workflows: An Implementation Case-Study for Higher Education Institutions

    Organizations are continuously challenged by the management of increasing amounts and varieties of digital information types and formats. In the form of a case-study, this paper presents a small part of the implementation process of an open-source Enterprise Content Management software and a workflow for routing documents within a university. The first part of the paper makes and introduction to the concepts surrounding the Enterprise Content Management software, the second part of the paper briefly presents the Business Process Management (BPM) and the third part focuses on the workflow process as part of the BPM within an organization.

  • Aspects Concerning the Tourism Security at Brasov Municiplaity Level

    When we speak about "safety and security in tourism" a lot of aspects should be taken into considerations. To define and to apply this concept at the regional level involves to know not only the situation in the region, but also the attitudes and the perception of the residents and tourists on safety and security. This article presents some of the conclusions of a complex study, a part of the Safer Tourist Cities Project, launched by the European Forum for Urban Security in January 201, with the co-financing of the European Commission.

  • The Importance of the Discriminant Analysis for the Evolution of the Equity Prices

    This paper aims to show the correlation between the results obtained using the discriminant analysis and the evolution of stock prices of listed Romanian companies. For this purpose, we have carried out the research on a sample of 32 issuers from categories I and II of the Bucharest Stock Exchange, pertaining to nine economic sectors, for the period 2010- 2012. Our study is based on the Anghel prediction model of bankruptcy, using the stock prices of the 32 listed companies from the first and the last day of trading for each year examined. The results obtained by applying the prediction model allow the classification of issuers into potential bankrupt and non-bankrupt firms and help investors take appropriate decisions on the stock market.

  • A Conceptual Framework of Consumers' Pro-environmental Attitudes and Behaviours in the Tourism Context

    The paper carries out an analysis of the literature that takes into account consumers’ pro-environmental attitudes and behaviours, with emphasis on the particular situation of the consumption of tourist services. The study of the bibliographic materials reveals the existence of significant differences between the consumers’ pro-environmental attitudes and behaviours at home and on vacation, as well as the increase in their preference for "green" hotels. Among the methods of studying the interrelationship between pro-environmental attitude and behaviour, the present paper describes the Theory of Planned Behaviour as the most commonly used one.

  • Convergences and Divergences between Financial Reporting Systems of Romania and Spain

    The main objective of this paper is to perform a comparative study regarding the theory and practice of financial statements in Romania and Spain. To achieve this goal, we performed a documentary research of the main papers of this area and of the applicable accounting regulations from Romania and Spain, research that allowed us to identify convergences and divergences about financial statements in both countries. The main conclusion of this study is that, while Romania experiences improving its financial reporting system by conformism, respectively by assigning through legislation forms adapted to European accounting regulations, Spain chooses a flexible development, trying to realize a complete presentation of the accounting information published in the annual financial statements.

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