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SOCIAL WELFARE AND TAXATION EFFECTS ON INSURANCE. AN INTERNATIONAL EMPIRICAL STUDY

LUCIA, SUCALA; BEATTRICE, VLADU ALINA; SZILVESZTER, FEKETE - In: Annals of Faculty of Economics 3 (2009) 1, pp. 1176-1181

This paper analyzes the influence of the level of economic development as well as the level of taxation on insurance activity. To this purpose we reviewed the national and international literature and collected data on international level (for both year 2

Persistent link: https://www.econbiz.de/10008512070

EMPIRICAL EVIDENCE ON THE EFFECTS OF SOCIAL WELFARE AND TAXATION ON INSURANCE

LUCIA, SUCALA; DACIAN, CUZDRIOREAN DAN; SZILVESZTER, FEKETE - In: Annals of Faculty of Economics 1 (2010) 1, pp. 595-600

In this paper is realized an empirical analysis of the influence of social welfare and taxation on insurance. The analysis is performed on a sample of 36 countries and a horizon of 3 years (2005, 2007 and 2008), being tested 4 linear regression models (life premium subscribed, non-life premiums...

Persistent link: https://www.econbiz.de/10008787395

A LONGITUDINAL ANALYSIS REGARDING THE EVOLUTION OF PROFIT TAX REGULATIONS IN ROMANIA - AN EMPIRICAL VIEW

Dacian, Cuzdriorean - Vladu Dan; Nicolae, Albu Catalin; … - In: Annals of Faculty of Economics 1 (2011) 1, pp. 594-601

The study conducted a longitudinal analysis regarding Romanian profit tax regulations. Beginning with the first profit tax regulation implemented in 1991 and until now, we analyzed based on a empirical approach all changes that have occurred over time in the Romanian accounting environment. The...

Persistent link: https://www.econbiz.de/10009366217

THE RELATIONSHIP BETWEEN ACCOUNTING AND TAXATION: A BRIEF INTERNATIONAL LITERATURE REVIEW

DACIAN, CUZDRIOREAN DAN - In: Annals of Faculty of Economics 1 (2010) 1, pp. 496-502

This paper analyses the international literature regarding the relationship between accounting and taxation in the last 20 years. To this purspose we reviewed the 3 international economic databases (EMERALD, EBSCO and SCIENCE DIRECT). We have found various studies approaching this relationship,...

Persistent link: https://www.econbiz.de/10008787471

DIAGNOSIS OF FINANCIAL POSITION BY BALANCE SHEET ANALYSIS - CASE STUDY

Teodor, Hada; Radu, Marginean - In: Annals of Faculty of Economics 1 (2013) 2, pp. 530-539

This study aims to elucidate and to exemplify an important technique for assessing the economic entities, namely the fundamental analysis of the balance sheet, in several significant aspects. The analysis of financial data reported in the balance sheet are, for an economic entity, the basis of a...

Persistent link: https://www.econbiz.de/10010733853

IFRS COMPLIANCE REGARDING INFORMATION DISCLOSED BY COMPANIES IN CONSOLIDATED FINANCIAL STATEMENTS - CASE STUDY ON IAS 23 BORROWING COSTS APPLICABILITY-

Adriana, Tiron - Tudor; Szilvester, Fekete; Maria, … - In: Annals of Faculty of Economics 1 (2011) special, pp. 289-295

comprises an empirical study on the correlation between information published by companies in consolidated financial statements … that there is correlation between information disclosure with respect to IAS 23 and the analyzed variables. According to … significant correlation level between the studied elements. This research contributes to the development of both accounting field …

Persistent link: https://www.econbiz.de/10009366141

THE IMPACT OF THE BUSINESS AND ORGANIZATIONAL SIZE OF A COMPANY ALONG WITH GRI AND CSR ADOPTION ON INTEGRATING SUSTAINABILITY REPORTING PRACTICES

Ioana-Maria, Dragu; Adriana, Tiron-Tudor - In: Annals of Faculty of Economics 1 (2012) 1, pp. 916-920

This paper intends to investigate the correlation between the business and organizational size of companies as well as … GRI and CSR practices adoption, and the level of sustainability disclosure. The correlation is highlighted through SPSS … reports are incorporated within the integrated reports. We assume to obtain a high correlation between the business and …

Persistent link: https://www.econbiz.de/10010607278

STUDY ABOUT THE USAGE OF AGRICULTURAL INSURANCE BASED ON INDEXES IN ROMANIA

Anca-Petruta, NAN - In: Annals of Faculty of Economics 1 (2013) 2, pp. 331-338

In spite of the development possibilities, the agriculture in Romania is becoming a risky environment, because of the extreme weather events but also because of the lack of organization and the lack of involvement of the authorities in diminishing their effects. We can say that the performance...

Persistent link: https://www.econbiz.de/10010733818

AGRICULTURAL INSURANCE IN ROMANIA

Elena, Danuletiu Adina; Constantin, Danuletiu Dan; … - In: Annals of Faculty of Economics 3 (2009) 1, pp. 169-175

Production risks, meaning weather and climate related risks, affecting agricultural activities could be managed through agricultural insurance. First, the paper presents the specific production risk in agriculture and the tools that are used to manage it

Persistent link: https://www.econbiz.de/10008511805

PARTICULARITIES OF THE MARKETING ACTIVITY IN THE INSURANCE INDUSTRY

Eva-Cristina, Petrescu; Pop Nicolae Al. - In: Annals of Faculty of Economics 4 (2009) 1, pp. 788-792

In the insurance industry there is a new way of thinking which determined the passage from transactional marketing to a holistic marketing concept. In this paper five key elements of holistic marketing are presented: relationship marketing, integrated mar

Persistent link: https://www.econbiz.de/10008511930