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NEEDS OF LOCAL SUSTAINABLE DEVELOPMENT
Lorena, Ionita Predescu; Florin, Radu; Iuliana, Tabirca … - In: Annals of Faculty of Economics 1 (2011) 2, pp. 91-97
In terms of structure of local authorities, we made an analysis of how the principle of sustainable development applies by highlighting the fact that it differs locally in structure and content from the overall development which shall be addressed at national level. Locally, we have identified...
Persistent link: https://www.econbiz.de/10009650865
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AN EMPIRICAL STUDY ON THE BENEFITS AND THE RISKS OF OUTSOURCING LOGISTICS IN THE ROMANIAN INDUSTRY
Irina, Salanta; Liviu, Ilies; Ioana, Muresan - In: Annals of Faculty of Economics 1 (2012) 1, pp. 1066-1071
benefits and the risks of outsourcing logistics extremely important and must be regarded as a source of success or failure as … benefits in the contemporary Romanian industry sector, in order to be able to identify which are the most threatening risks and … functions including the benefits and the risks will be approached in our research. The outsourcing of logistic services is a …
Persistent link: https://www.econbiz.de/10010607250
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EMPIRICAL STUDY REGARDING SUSTAINABILITY OF ROMANIAN PENSION SYSTEM
Delia, Oprean; Lucia, Podoaba - In: Annals of Faculty of Economics 1 (2013) 1, pp. 919-930
is why we studied the different views of specialists on sustainability of pensions in Romania, necessary to formulate the … with the need for sustainability in this area. The hypotheses regarding causal relationship efficiency â€" participants … - sustainability and needed measures for pension reform were built in this paper inductively (by analyzing the sustainability issues of …
Persistent link: https://www.econbiz.de/10010685519
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GLOBAL FINANCIAL CRISIS – AN ACCOUNTING LITERATURE REVIEW AND OVERVIEW
Cristina, Toman - In: Annals of Faculty of Economics 1 (2012) 1, pp. 966-971
accounting and the crisis. The purpose of this article is to review the current state of academic research articles related to … identify the trends and researchers’ contributions and to analyze the interplay between the global financial crisis and the … accounting. Although there are lots of articles about the current financial crisis, the number of academic articles that examine …
Persistent link: https://www.econbiz.de/10010607158
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THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION - THE ROMANIAN ACCOUNTING ENVIRONMENT
Dacian, Cuzdriorean Dan; Nicolae, Albu Catalin; Nadia, Albu - In: Annals of Faculty of Economics 1 (2012) 1, pp. 894-900
The paper analyses the relationship between accounting and taxation in the Romanian accounting environment. In this … of the relationship between accounting and taxation in Romania and also the main research directions in terms of tax-accounting … made in the Romanian accounting and tax environment. …
Persistent link: https://www.econbiz.de/10010607180
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CONTRATS DE VENTE COMPORTANT UNE CLAUSE DE RESERVE DE PROPRIETE
MARCELA, BENGESCU; RALUCA, BENGESCU - In: Annals of Faculty of Economics 3 (2009) 1, pp. 753-757
The present paper starts from the classic rule of the Fiscal Code, according to which the delivery operation is the transferring of the right to dispose as a real proprietor. In fact, the transmission of the goods from the seller to the buyer has as a dir
Persistent link: https://www.econbiz.de/10008511795
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PRESENTATION OF SUBSIDIES IN THE FINANCIAL REPORTS OF ECONOMIC ENTITIES a€“ NECESSITY AND IMPORTANCE
Camelia-Daniela, Hategan; Carmen-Mihaela, Imbrescu; … - In: Annals of Faculty of Economics 3 (2009) 1, pp. 986-990
European Directives and the International Accounting Standards. The paper presents the accounting treatment of subsidies, the … accounting polici …
Persistent link: https://www.econbiz.de/10008511839
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STUDY REGARDING THE IMPORTANCE OF ACCOUNTANCY INSIDE ORGANISATIONS
Nicolae, Baltes; Teodora, Ciuhureanu Alina - In: Annals of Faculty of Economics 3 (2009) 1, pp. 742-747
The diversity of the accounting informational needs has determined the establishment of two representations of the same … reality: an „internal” representation – the managerial accounting – and an “external” one – the financial accounting. From …
Persistent link: https://www.econbiz.de/10008512015
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ACCOUNTING IN KNOWLEDGE-BASED ECONOMY. THE CASE OF THE ROMANIAN ICT INDUSTRY.
Victoria, Bogdan; Dorina, Popa; Marioara, Belenesi - In: Annals of Faculty of Economics 1 (2013) 2, pp. 498-511
level, yet especially at the international level regarding the aspects of accounting in knowledge based economy, starting … accounting in knowledge economy. In order to review the literature in the field, we used the quality research with a descriptive … knowledge based economy and the accounting used in this new economy. The paper has also in view the drafting of a study at the …
Persistent link: https://www.econbiz.de/10010733816
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MEASURES INVESTINGATING THE CHARACTERISTICS OF ACCOUNTING IN KNOWLEDGE-BASED ECONOMY. STUDY REGARDING THE EVOLUTION OF THE ROMANIAN ICT INDUSTRY IN 2007-2011
Marioara, Belenesi; Victoria, Bogdan; Dorina, Popa - In: Annals of Faculty of Economics 1 (2013) 2, pp. 485-497
Our interest in this subject resides in the need to understand the new meanings of accounting and financial reporting … accounting in knowledge-based economy. One of this paperâ€(tm)s objectives is to carry out a study at the macroeconomic level …
Persistent link: https://www.econbiz.de/10010733857