Tourism is a complex social and economic phenomenon specific to modern civilization, an essential activity in the life of nations, being strongly influenced by the freedom of travel and the evolution of society. Addressing to large shares of the population and meeting the human need for travelling and knowledge, recreation and healing, tourism is characterized by a high momentum both nationally and globally, resulting in a vast human and material potential, with important implications upon the evolution of the entire society. Hospitality and tourism industry are nowadays considered to stand for the largest business in the world, being the main industry in point of their contribution to the gross world product, labor committed as well as the most important capital investor. The objective of our article is to analyze the evolution of several indicators of tourist traffic and their influence on the macro-environment in Romania. As far as the research methodology is concerned, the article is based on a positivist quantitative approach, being in the same time a longitudinal one, as we present the evolution of various indicators measuring the degree of impact the hospitality industry has on the national economy. The main information sources for this research are published on the websites of various authorized bodies (NIS, NBR, WTO), using exploratory method for analyzing the evolution of the phenomenon in time, but I also considered the interpretive method when disclosing the analysis results.

Chaotic dynamics of today's global business environment exert a tremendous pressure on professionals accounting judgment performance. A survey was mailed to Romanian professional accountants to examine their perception on accounting judgments and decisions. The results based on 531 valid responses indicate that professionals considered that a judgment in accounting is influenced by the responsibility of the accountant in preparing the financial statements according to the regulatory financial reporting framework. Also, they think that an adequate accounting judgment is best characterized by: "logical, consistent and substantiated", characteristics. Exploring statistical differences between accountants, grouped by age, gender, as well as years of practice, we found that younger investigated accountants are more optimistic that the ones over 45. We have used Chi-Square test and Pearson's correlation coefficient and showed that there is a correlation between accountants' propensity towards optimism and their perception regarding the need of a theoretical framework of JDM, and between accountants' propensity towards risk and their choice regarding the aspects that influence accounting judgment. Also, accountants' self-confidence is in direct correlation with their opinion regarding the aspects that influence JDM in accounting, but there is no statistical correlation between accountants' propensity towards optimism and their choice regarding the aspects that influence accounting judgment. Our results showed that is on interest to further investigate these correlations to identify new ways to improve JDM in accounting.

Tourism, by its nature, generates important economic, social, political, and cultural effects on the society as a whole, thus playing an indisputable role in the development of a nation. As a socioeconomic activity, tourism represents, by its content and role, a distinct domain of activity, a component of first importance for the economic and social life of a larger and larger number of countries in the world, including for our country. The objective of this article is to analyse the evolution of some indicators of the tourist movement and their influence on the macro-environment of Romania. As regards the research methodology, this article is based on a positivist quantitative research, which is at the same time longitudinal, given that the various indicators for measuring the impact degree of the hospitality industry on the national economy are presented in their evolution. The main sources used in this research are represented by the information published by the websites of different authorised organizations, such as INS (National Institute of Statistics), BNR (National Bank of Romania), WTO, using the exploratory method for analysing the evolution of the phenomenon in the course of time, but the interpretative method was also applied and the results of the performed analisys were then presented.

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