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The Constitutional Guarantee of Civil Procedural Rights

Kullolli, Brunela; Bengu, Igerta - International Institute of Social and Economic Sciences - 2014

Our contribution to the present conference, shall address in this topic : "The constitutional guarantee of civil procedural rights". The article discusses the history of constitutional guarantees of civil procedural rights in Albania, their theoretical and practical treatment from the viewpoint...

Persistent link: https://www.econbiz.de/10011209945

The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)

Yelgen, Esin; Tetik, Nilüfer - International Institute of Social and Economic Sciences - 2014

financial reporting systems. International Financial Reporting Standard (IFRS) is formulated for the standardization of … accounting regulations all over the world. A growing number of countries have adopted IFRS developed by the International … Accounting Standards Board (IASB), and other countries plan to adopt or converge with IFRSs in the near future. IFRS is a set of …

Persistent link: https://www.econbiz.de/10011209942

The Role of Accounting practices both in Abetting and Preventing Money Laudering

Bezirci, Muhammet; Oz, Merve; Y, Halenur - International Institute of Social and Economic Sciences - 2014

As a result of globalization, the financial relationships have increased between countries, markets have became integrated, investors have an opportunity to make profitable investments which will bring highest return wherever they want and also internet banking and electronic banking...

Persistent link: https://www.econbiz.de/10011210066

THE TRANSNATIONAL BACKGROUND OF MODERN ACCOUNTING IN THE SERVICE SECTOR OF THE GLOBAL ECONOMY

Katarzyna - International Institute of Social and Economic Sciences - 2014

The range of information for the effective management of the enterprise is increasingly exceeding the competences of persons employed in the economic entities and thus it becomes necessary to use outside specialized services. In the financial sphere, this is due to situations such as the one...

Persistent link: https://www.econbiz.de/10011210097

ACCOUNTANT PROFESSIONALS’ PERCEPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS: U

Ören, Veli Erdinç; Tetik, Merih - International Institute of Social and Economic Sciences - 2014

Reporting Standards (IFRS) which have been gradually adopted by other countries as the common language of accounting …

Persistent link: https://www.econbiz.de/10011210269

The impact of moral intensity dimensions in ethical decision making process of Albanian accounting students.

Bebi, Loreta - International Institute of Social and Economic Sciences - 2015

Several accounting and corporate scandals such as the collapse of Enron, Arthur Andersen, WorldCom, and Parmalat have shaken the business world over the last decade. After numerous studies, it is concluded that the main reason of this scandals have been especially the unethical conduct of...

Persistent link: https://www.econbiz.de/10011275055

Evaluating equity in fair value accounting

Mrša, Josipa - International Institute of Social and Economic Sciences - 2015

This paper discusses the results of the research problem evaluating equity in accounting. In principle, equity is a differential value, the difference of assets and liabilities and its value is derived from these elements, for each individual component of which the fair value is determined....

Persistent link: https://www.econbiz.de/10011276206

NATIONAL REGULATIONS AND IMPLEMENTATION OF INTERNATIONAL ACCOUNTING SOLUTIONS IN THE PRACTICE OF SMALL AND MEDIUM ENTERPRISES. THE EXAMPLE OF POLAND AND ITALY

Katarzyna; Nicoliello, Mario - International Institute of Social and Economic Sciences - 2015

developed for the needs of large businesses (IAS, IFRS) along with micro, small and medium-sized enterprises (national …

Persistent link: https://www.econbiz.de/10011276253

The Study on Guideline for Cost Reduction Using Activity Based Costing System of PST Concrete Company

Love, Chollada - International Institute of Social and Economic Sciences - 2015

The objective of this research was to study the Guideline for Cost Reduction Using Activity Based Costing for PST Concrete Company Limited. Data was collected from the corporate database such as the structure, job description, quality manual and interviews of executives and workers as well as...

Persistent link: https://www.econbiz.de/10011276255

A regional approach of financial performance- evidence from Romania

Brad, Laura; Dobre, Florin; Ciobanu, Radu - International Institute of Social and Economic Sciences - 2014

Regional financial performance could influence the attitude of shareholders and of the investors. It is important as it provides information about the entities that act in the area and about the factors, qualitative: like auditor type or quantitative such as individual financial elements that...

Persistent link: https://www.econbiz.de/10011207133