https://repository.utm.md/handle/5014/33086 The 2nd Economic International Conference: Book of abstracts (November 20th, 2020) Mon, 20 Apr 2026 09:46:52 GMT 2026-04-20T09:46:52Z https://repository.utm.md/handle/5014/17664 Current issues of the human resource selection process in rail transport JENARU, Andreea A correct forecast of the necessary personnel is required to be permanently correlated with the foreseeable changes of the environment - the conditions of the market, of the economy, of the competition, of the technology and of the finances. Due to the instability of the current economic environment, railway companies are determined to organize in a new way, looking for management methods through which they can control a context of crisis, which disturb existing theories. An important feature of all modern approaches is the idea that all human resources must be mobilized to achieve organizational goals. The importance and topicality of this topic are given by rethinking the strategic role of human resources at the level of organizations, people being considered the main competitive advantage they have. These developments increase the importance of recruitment and selection as a determining factor in ensuring the need for human resources. Wed, 01 Jan 2020 00:00:00 GMT https://repository.utm.md/handle/5014/17664 2020-01-01T00:00:00Z https://repository.utm.md/handle/5014/17663 Deduction of vat on investment costs in case of abandonment of the project NANU, Florentin Gabriel The legal provisions regarding the right to deduct VAT are provided in art. 145 and art. 146 of Law no. 571/2003 on the Fiscal Code (Fiscal Code 2003) and art. 297 and 299 of Law no. 227/2015 on the Fiscal Code (Fiscal Code 2015). The provisions of point 67 par. (1) of the Methodological Norms for the application of the Fiscal Code 2015 establish the birth of the right to deduct VAT in the event of a taxable person who intends, confirmed by objective evidence, to start an economic activity independently, within the meaning of art. 4 of the Sixth Directive, the equivalent of art. 269, para. (2) of the Fiscal Code, and which records expenses for this purpose. However, by reference to the provisions of point 67 par. (17) of the Methodological Rules, the right to deduct VAT remains acquired when the taxable person has never used the goods and services purchased for the purpose of carrying out taxable operations only when the abandonment of the project was due to objective reasons which could not be anticipated or controlled and not dependent on his will. The jurisprudence of the CJEU has established in case C-110/94 Inzo, case C-37/95 Ghent Coal Terminal NV or case C ‑ 257/11, SC Gran Via Moinesti SRL that in the absence of fraudulent or abusive circumstances and subject to possible regularizations in accordance with the conditions laid down in Article 185 of Directive 2006/112, the right to deduct, once born, remains acquired even where the economic activity in question has not given rise to taxable transactions. In connection with the inconsistency of the Methodological Norms with the jurisprudence of the CJEU, we note the need to formulate preliminary questions to resolve this issue of interpretation of the VAT Directive. Wed, 01 Jan 2020 00:00:00 GMT https://repository.utm.md/handle/5014/17663 2020-01-01T00:00:00Z https://repository.utm.md/handle/5014/17662 Hybrid project planning and control models BOTNARU, Marcela; ȚURCANU, Nicolae The analysis of project planning methods, Gantt chart, Cyclogram, matrix and network chart, their advantages and disadvantages generated the hypothesis that it may be a new model that would lack the disadvantages of the Network Matrix and Chart. The Gantt Chart and the Cyclogram are simple models and are applied after the optimizations made with the help of the Matrix and the Network Chart. The Matrix has the great advantage of solving the problem of optimizing the order of inclusion of sectors in the chain and in this way, of reducing the duration of projects with non-rhythmic processes by 20-25%. The Matrix does not explicitly reflect the technological and organizational conditions between activities and is a difficult model to formalize for the automated calculation of resources. The Network chart reflects these dependencies and can be used for automated resource planning, including time. For the planning of projects with non-rhythmic chains, a hybrid planning model based on the Matrix and the Network Graph is examined. The model has the advantages of the Matrix, namely the possibility of reducing the critical path based on determining the optimal combination of inclusion of sectors in the chain. The model has the advantage of the Network Chart to perform computerassisted resource allocation and control. The effectiveness of the models is demonstrated by simulating the durations of the activities. The procedures for calculating the Network Chart necessarily provide for fictitious activities. This is a disadvantage of the Network Chart because it increases the volume and complexity of the calculations and requires additional time to master the algorithm. It is demonstrated that the hybrid model can be developed without fictitious activities using the Network Graph with information about node activities. The new model is called MAG, Matrix and Network Graph. The formulas for calculating the time parameters, including the critical path, are reflected. Examples are provided for calculating projects with non-rhythmic processes in at least two sectors. Wed, 01 Jan 2020 00:00:00 GMT https://repository.utm.md/handle/5014/17662 2020-01-01T00:00:00Z https://repository.utm.md/handle/5014/17661 Ways to evaluate and measure the performance of the internal audit function through balance scorecard BOGHEAN, Florin; BOGHEAN, Carmen This study examines existing approaches in the academic literature concerning the concept of company performance. Performance is important in any activity. After analyzing the existing opinions the article mostly clarifies the significance of performance: capacity, productivity, adaptability, flexibility, turnover, environmental control, production costs; level of achievement of objectives; efficiency and effectiveness of the economic entity; value creation. Organization have a very important role in our daily lives and this therefore performing organizations is a key element for the development of society. A management tool that brings an improvement over traditional planning and management system that incorporates control by other than financial instruments is Balanced Scorecard. Balanced Scorecard remove the lack of a systematic process for implementation and obtaining feedback as respects the strategy. Management processes built around a Balanced scorecard permit alignment and focusing action on long-term strategy. Wed, 01 Jan 2020 00:00:00 GMT https://repository.utm.md/handle/5014/17661 2020-01-01T00:00:00Z