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STAGES OF DEVELOPMENT WITHIN THE ROMANIAN FINANCIAL ACCOUNTING SYSTEM IN TERMS OF LABOUR PROTECTION FOR THE EMPLOYED WORKERS IN ROMANIA AND IN OTHER EUROPEAN COUNTRIES
DELIA, DAVID; DANIELA, POJAR - In: Annals of Faculty of Economics 1 (2011) 2, pp. 864-870
This paper aims to highlight the main stages of development within the financial accounting system for the protection of the personnel engaged in Romania and at the same time, to compare it with the one of other European countries. The importance of the work consists in identifying forms of...
Persistent link: https://www.econbiz.de/10010550541
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ISSUES RELATED TO THE ACCOUNTING TREATMENT OF THE TANGIBLE AND INTANGIBLE ASSETS DEPRECIATION
Radu, Danciu; Marius, Deac - In: Annals of Faculty of Economics 1 (2011) 2, pp. 498-502
The issue of accounting depreciation is an older concern of this study's authors on the incidence over the true and fair view of the earning and the net value of the non- current assets. Proceeding from the consideration that the present depreciation methods, acknowleged by the accounting...
Persistent link: https://www.econbiz.de/10009650800
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THE GOING CONCERN - THEORY AND PRACTICE IN THE FINANCIAL AUDIT
Gheorghe, Tara Ioan - In: Annals of Faculty of Economics 1 (2011) 2, pp. 631-635
The financial audit is called in to take the responsibilities on prevention of shocking events in the life of a company. Therefore we have to look into both of some concepts and the practice of financial audit so as to improve its performance and utility. On this purpose we assume some proposals...
Persistent link: https://www.econbiz.de/10009650826
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ACCOUNTING FOR SUSTAINABILITY: WHAT NEXT? A RESEARCH AGENDA
Cunningham Gary M.; Arne, Fagerstrom; Hassel Lars G. - In: Annals of Faculty of Economics 1 (2011) special, pp. 97-111
This working paper responds to increasing calls for more and different forms of accounting research involvement in accounting for sustainability. It seeks to provide background, clarify the accounting research issues, and suggest research methods. The background analysis indicates that...
Persistent link: https://www.econbiz.de/10009366129
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ASPECTS REGARDING THE APPLICATION OF DIRECT-COSTING IN TAKING THE MANAGERIAL DECISIONS
Sorin, Briciu; Florentina, Sas - In: Annals of Faculty of Economics 3 (2008) 1, pp. 1058-1064
Direct-costing represents a method of calculation which, although can not be used in financial reporting, represents a very strong instrument of analysis within reach of enterprise's management. The method direct-costing requires the delimitation between the variable and fixed costs and...
Persistent link: https://www.econbiz.de/10008471803
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THE EFFICIENCY OF FOREIGN INVESTMENTS IN THE FINANCING OF AUDITED ENTITIES
Sorin, Berinde; Adrian, Grosanu - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1289-1299
The auditing of the financial statements is a certification service intended to offer the users more credibility regarding the quality of accounting information. This is the reason why the present study selected all the Cluj county entities that, according to the public information, between...
Persistent link: https://www.econbiz.de/10010685468
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THE IMPACT OF CORPORATE GOVERNANCE ON THE RESTRUCTURING OPERATIONS OF AUDITED ENTITIES
Sorin, Berinde; Ramona, Rachisan Paula - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1300-1309
study aims to determine whether there is a correlation between a certain type of corporate governance on one side and the … an overlap between the foreign governance and the foreign investment. …
Persistent link: https://www.econbiz.de/10010685611
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A NEW APPROACH IN ECONOMICS: TRANSACTION COSTS THEORY
Andreea-Oana, Iacobuta - In: Annals of Faculty of Economics 2 (2009) 1, pp. 370-375
Ronald Coase article from 1937, The Nature of the Firm, meant a new way of thinking and conceiving of the world, especially of economic organisations. Coase argued that the firm and the market represent two alternative ways to organise the same transactio
Persistent link: https://www.econbiz.de/10008512074
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The prerequisites of public sector performance: governance and effectiveness
Liliana, Donath; Marius, Milos - In: Annals of Faculty of Economics 3 (2008) 1, pp. 222-227
In modern economies, the public authority entrusted to manage the public affairs of the community is the state. In fulfilling their objectives the public decision makers assume a number of tasks according to the doctrines embraced by the government. The government results as an outcome of the...
Persistent link: https://www.econbiz.de/10004970411
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MANAGEMENT CONTROL SYSTEMS: A REVIEW OF THEIR COMPONENTS AND THEIR UNDERLYING INDEPENDENCE
Florin, Boghean; Carmen, Boghean - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1424-1433
Apart from governance and risk management, internal control is a third major component of corporate governance. Proper … corporate governance relies upon risk management in order to identify the problems faced by the organization and on internal … which is the key to implementing the corporate governance principles. Internal control is a process implemented by the …
Persistent link: https://www.econbiz.de/10010685499