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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
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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
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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
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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
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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
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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
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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
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PORTFOLIO ANALYSIS - A BASIC INSTRUMENT IN STRATEGIC PLANNING. CASE STUDY ON THE ROMANIAN INSURANCE MARKET
Marian, Petrescu; Cristina, Petrescu Eva; Diana, Ioncica; … - In: Annals of Faculty of Economics 1 (2011) 2, pp. 755-761
Practice proved that strategic planning is a necessary process for insurance companies. This process can help companies to adapt more easily to environmental changes. The strategic planning of the activity of an insurance company cannot be realized without a careful analysis of the evolution of...
Persistent link: https://www.econbiz.de/10009650887
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WEATHER INDEX- THE BASIS OF WEATHER DERIVATIVES
Cristina, Ciumas; Mircea, Botos Horia - In: Annals of Faculty of Economics 1 (2011) 1, pp. 362-369
This paper approaches the subject of Weather Derivatives, more exactly their basic element the weather index. The weather index has two forms, the Heating Degree Day (HDD) and the Cooling Degree Day (CDD). We will try to explain their origin, use and the relationship between the two forms of the...
Persistent link: https://www.econbiz.de/10009366143
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THE OPPORTUNITIES AND CHALLENGES OF MICROINSURANCE
Corneliu, Bente - In: Annals of Faculty of Economics 1 (2011) 1, pp. 330-335
Microinsurance is a term increasingly used to refer to insurance characterized by low premium and low caps or low coverage limits, sold as part of a typical risk-pooling and marketing arrangements, and designed to service low-income people and businesses not served by typical social or...
Persistent link: https://www.econbiz.de/10009366146