Showing 1 - 10 of 26
relevance into two groups: - one specific to the accounting information (relevance, reliability and comparability); - the other …, understandability, reliability, relevance and age.Audit is not an exact science, it is based on professional reasoning to reach …
Persistent link: https://www.econbiz.de/10010550607
It is said that theories explain laws, and laws are facts of observation. At the first sight these two concepts reduced to axioms are perfectly logical and consistent, but the law is a valid creation only in an unit of time, starting with the laws of physics and finishing with the ones of...
Persistent link: https://www.econbiz.de/10010627868
The paper presents the modelling techniques used on international practice for establishing life premiums quota. Thus, the calculus techniques used by the insurers are generally based on a series of indicators named mortality indicators which mainly point out the insured persons’ survival...
Persistent link: https://www.econbiz.de/10005001799
The purpose of the article is to identify, through a retrospective analysis, the main trends of the labour market and starting from this point to outline directions of action which aim at matching supply and demand on this specific market in Romania. Finally, the paper presents the perspectives...
Persistent link: https://www.econbiz.de/10005607208
The paper deals with the brain drain phenomenon (rational minds migration), displayed inside the European Union, in close correlation with European tax competition. Speciality literature from the countries of the European Union deals with great responsibilty the migration process of the...
Persistent link: https://www.econbiz.de/10005176869
:This article treats the correlation between the investment projects and financing difficulties in a vicious circle during the crisis. First of all, Romania, as the whole world, should reconsider the planning problems, taking into consideration two problems: from one point of view, the nowadays...
Persistent link: https://www.econbiz.de/10008862622
Seeing that the steady pace of development and evolution of modern society has left its mark on the phenomena in all fields of activity, including in the field of economics, the analysis of financial-economic performances, as a major preoccupation of firms, has made a huge qualitative leap, by...
Persistent link: https://www.econbiz.de/10009143813
In this paper, a study on a sample of 73 Romanian companies operating in industries was conducted. The survey covered the year 2008 and was based on data extracted from annual financial statements of the companies from the sample. Starting from a number of representative papers in the field,...
Persistent link: https://www.econbiz.de/10009143828
Considering the present economic context, the measurement of performances has become a permanent preoccupation for organizations, since the whole process is based on it, offering the necessary feedback to identify both the positive actions which have led to favorable results for the...
Persistent link: https://www.econbiz.de/10009143840
The concept of performance is a problematic concept and will remain so as long as the definition of company performance varies depending on the interests of users of information. On this consideration, no consensus was reached regarding the definition, methodology and performance models used....
Persistent link: https://www.econbiz.de/10009143868