Revista Tinerilor Economiºti (The Young Economists Journal)

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4. Ioniță Ion Management – Marketing - Tourism Managementul calității și Ingineria valorii, Editura ASE, București, 2008 5. Jagdeep Singh, Kaizen Philosophy:A Review of Literature, The Icfai University Harwinder Singh Journal of Operations Management, Vol. VIII, No. 2, 2009 6. Thomas M. Control Measures for Kaizen Costing -Formulation and Practical Fischer and K Use of the Half-Life Model, Katholische Universität Eichstätt- Jochen A. Schmitz Ingolstadt, 1998 7.Mihail Aurel Titu, Constantin Oprean, Daniel Grecu 8. *** Applying the Kaizen Method and the 5S Technique in the Activity of Post-Sale Services in the Knowledge-Based Organization, Proceedings of the International MultiConference of Engineers and Computer Scientists 2010, Vol III, IMCS, Hong Kong, 2010 http://www.contabilizat.ro/file/cursuri_de_perfectionare 109
Revista Tinerilor Economişti (The Young Economists Journal) PUBLIC POLICIES-FROM THE DILEMMA OF RESOURCES ALLOCATION TO THE ETHICAL DECISION MAKING Assoc. Prof. Dorina Ţicu 40 Ph. D Alexandru Ioan Cuza University, Iaşi Faculty of Philosophy and Social-Polictical Sciences Iaşi, România Abstract: Public politicies are institutionalized activities, which develop in the public space and which have to aim at a resource allocation (in a material sense or not) to the members of a community. Public politics aim at the common good of a society or a community, implying the insurance of the best government. Article aims to assess the relationship between public policy and ethics from a theoretical perspective based on three guidelines: public policy-as actions to secure the general welfare (in terms of ethical and political theories), as actions that tend towards an ideal hierarchy of interests (in terms of utilitarianism, contractualism and ironism) and as actions seeking a fair allocation of resources (in terms of public choice theory). Such analysis becomes a challenge as long as, in practice, ethical principles can not be replaced or chosen at random. JEL classification: H10, H11, H40, H41 Key words: public policy, etics, ironism, hierarchy of interests, allocation of resources 1. Introduction: from public policy at the universe of discourse Public policies are part of the triad known in the literature as politics, political, public policy, being the most applied part of policy and of politics. The public policies are defined by Peters as the „sum of the governmental activities accomplished directly or indirectly, by means of certain agents, in the light of the influence those activities have on the citizens” (Profiroiu, 2006). Dye succinctly affirms that the public policies represent „what the governments decide to do or not to do” (Bondar, 2006). Leslie Pal defines a public policy „as that course of action or lack of action chosen by the public authorities in response to a certain problem or to a set of interconnected problems” (Mungiu-Pippidi, Ioniţă, 2002). Lasswell and Kaplan talked about „a designed program of certain purposes, values and practices” (Profiroiu, 2006). „A public policy is, in Adrian Miroiu’s opinion, a network of interconnected decisions concerning the choice of objectives, means and resources allotted in order to reach them in specific situations” (Miroiu, 2001). Jean- Claude Thoenig thought that the „public policies define better and offer a broader 110 40 This work was supported by the the European Social Fund in Romania, under the responsibility of the Managing Authority for the Sectoral Operational Programme for Human Resources Development 2007-2013 [grant POSDRU/CPP 107/DMI 1.5/S/78342].
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Revista Tinerilor Economiºti Journ
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REVISTA TINERILOR ECONOMIŞTI ISSN
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What is happened when the rules are
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THE IMPORTANCE OF COMMUNICATION IN
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RECENT DEVELOPMENTS IN THE EU TAXAT
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At the end of the 1990-2000 decade,
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Regarding the tax burden related to
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Indirect taxes are defined as the s
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Source: Tax revenue in the European
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EVALUATION OF MANAGEMENT PERFORMANC
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cash flow statement may also be use
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epaying loans or reducing registere
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operating activity and partially fr
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FINANCIAL REPORTING IN PUBLIC INSTI
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Considering the leading role played
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Thus, public institutions prepare t
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� Financial reporting is a repres
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COMPARATIVE ANALYSIS CONCERNING THE
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In 2010, the number of large compan
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In order to compare the average val
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Figure no. 11 The structure of the
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Finances - Accounting THE APPROACH
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Finances - Accounting this guarante
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Finances - Accounting labor mobilit
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49 Finances - Accounting COHESION F
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Finances - Accounting governments.
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Finances - Accounting budget, provi
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Finances - Accounting 3. * * * Regu
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Management - Marketing - Tourism 2.
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2. Barrall I., Johnson, C., Trappe,
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ISSN 1583-9982
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Revista Tinerilor Economiºti (The Young Economists Journal)

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