https://www.um.edu.mt/library/oar/handle/123456789/28523 2026-04-16T02:40:21Z https://www.um.edu.mt/library/oar/handle/123456789/30777 Title: University-business cooperation : current situation in Slovakia and Europe Authors: Melicherikova, Zuzana Abstract: One of the purposes of higher education institutions is to educate specialists that will cover the needs of labour market. In order to fulfill this mission the university-business cooperation is necessary as this is the only way how graduates could fit in the requirements of the employers. In the times of knowledge economy and global economic crisis this cooperation should be even more intensive. The university-business cooperation is also important in research as both can benefit from the results. That is why we concentrated on this topic in the article and investigated the current situation in university-business cooperation in Slovakia and Europe. We present the results of our survey on this topic and compare it with the results of the surveys conveyed by other institutions. On the basis of the survey results and opinions of specialists on university-business cooperation we proposed the solutions to form strategic partnership of businesses and universities. 2013-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/30776 Title: The implications of the accounting harmonization process on EU countries : a case study of Greece and Romania Authors: Hlaciuc, Elena; Bostan, Ionel; Grosu, Veronica; Socoliuc, Marian; Apetri, Anisoara Niculina Abstract: The progressive globalization of the financial and capital markets, the elimination of the national frontiers, the intensification and increase of the international transactions’ number, the spreading of the global companies, the increase of the global economy’s integration degree and the awareness of the fact that the values recorded in the financial statements are influenced by the accounting language adopted for expressing them are, altogether, the main factors that have determined the EU to choose the accounting harmonization way in making the financial statements of the communitarian companies. The main objective of this paper is to analyze the analogies and differences existent between the national accounting legislation and the international accounting practices, insisting on the implementing difficulties of these standards, varying with the economic culture of certain states, among which Greece and Romania. In the idea of the accounting unification Greece was also interested, in the same measure as the other member countries, but the authors will insist on the repercussions these accounting standards’ adoption had on the stakeholders categories, which were interested in the financial reports. 2013-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/30775 Title: Agro tourism as public good in rural areas : a case study Authors: Brelik, Agnieszka Abstract: The paper presents the relationship between the variables of the attractiveness of communities of the West Pomeranian and economic, social and ecological variables as feature of agro tourism farms owners. The χ2 test of independence was used in order to identify the role of the public good provided by agritourism farms owners and the relationship between independence. The attention was drawn to the concept of multi-functionality of agriculture and the importance of the tourism activities. 2013-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/30774 Title: The clusters of economic similarities between EU countries : a view under recent financial and debt crisis Authors: Liapis, Konstantinos J.; Rovolis, Antonios; Galanos, Christos; Thalassinos, Eleftherios Abstract: This article analyzes the clusters of similarities among EU member states before and during the recent financial and debt crisis, using variables from banking, taxation, government debt and deficit, and the Current Account of the Balance of Payment; our study follows the method of Multi-Sample Case of Cluster Analysis between and within groups of EU countries. Our findings show that the current economic crisis the EU is faced with is twofaceted and has arisen from the financial and banking sectors and from government debt. In this sense, problems have resulted from the credit policies of the national banking sectors and from national fiscal and budgetary controls. These two crisis facets are correlated and a new problem emerges concerning the fiscal similarities of European Monetary Union (EMU) countries and the necessity for a fiscal union or for common fiscal policies between them. The aim of this article is to help us understand that the current EU crisis is due to the lack of homogeneity in fiscal and financial polishes across the Union. 2013-01-01T00:00:00Z