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The Role of Social Balance Sheet in a Modern Accountancy
Mihaela, Ungureanu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1723-1726
Reporting social behavior of the company in a similar annual reporting of financial matters, supports the establishment of a social report (corporate social reporting) between the entity and the community to which it belongs. This analogy with accounting and financial reporting is imposed today...
Persistent link: https://www.econbiz.de/10010925925
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The Experience of Activity of National Service of Mediation and Reconciliation of Ukraine
Oleksandr, Borovykov - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 720-725
The article reviews the main provisions activity of National Service of Mediation and Reconciliation of Ukraine, and especially activity of Poltava branch office of its institution.
Persistent link: https://www.econbiz.de/10010926061
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Econometric Study of the Relationship between Dimensions of Corporate Responsibility in the Multinational Companies
Maria, Grosu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 3, pp. 66-66
Corporate Responsibility, seen as a fundamental principle of corporate governance, aims contribution must have companies in the development of the modern society. Although it is widely discussed in the literature, the association of corporate responsibility - multinationals assumes, that the...
Persistent link: https://www.econbiz.de/10010711178
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Corporate Responsibility and Control Risk
Maria, Grosu - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 878-883
Control risk (CR) refers to the likelihood that material misstatement of the financial statements can not be prevented or detected and corrected by the entity's internal control. This risk is assessed by the auditor after obtaining an understanding of the entity's control environment risk...
Persistent link: https://www.econbiz.de/10010632350
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Corporate Social Responsibility in Romania. Case Study
Maria, Grosu - In: Ovidius University Annals, Economic Sciences Series XI (2011) 2, pp. 540-545
CSR starting premise that aims to harmonize economic, social and environmental. In Romania, CSR is a relatively new field, but now more and more business in the Romanian society, being promoted, especially through multinational companies. A sensitive issue, at least for companies doing business...
Persistent link: https://www.econbiz.de/10010632654
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Improvement of Managerial Accounting in Electricity Industry by Applyng the ABC Method (Activity Based Costing)
Maria, Rof Letiþia; Cornelia, Stanciu Ionela - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 1818-1821
comparative study of traditional methods of calculation and to highlight the benefits of adopting and implementing modern methods …
Persistent link: https://www.econbiz.de/10010839031
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Lean accounting, a new global approach
Laura, Cretu - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1510-1515
the lean costing methods and, in the end I will highlight the benefits of using the lean accounting methods and the …
Persistent link: https://www.econbiz.de/10008855057
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Qualities and Requirements of the Financial – Accounting Information
Iuliana, Boghean Cristina - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 196-199
Accounting information is used in most of the decision-making processes of a company; therefore measuring its quality … has become a matter of present interest. The quality of information largely determines the performances of the financial … – accounting department, as well as the successful reaching of the company’s goals. Any reflection on the concept of quality in …
Persistent link: https://www.econbiz.de/10010632547
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Possibilities to Improve the Quality of Accounting Information
Alice, Lector univ.dr. Tinta; Victor, Prof.univ.dr. Munteanu - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1859-1865
Quality requirements of accounting information can be derived implicitly from the fundamental principles of accounting … accurate picture of economic reality, we can conclude that quality accounting information is information obtained by the rules … on property valuation and other accounting rules and principles. Quality is defined by a set of attributes that …
Persistent link: https://www.econbiz.de/10008854924
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The Use of Cash-Flow Statement for Decision-Making
Elena, Georgescu Cristina; Nicoleta, Asalos - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1598-1601
The Cash-flow statement provide an important ingredient of decision-making due to the company’s financial stability and viability. The succes and survival of every organisation depends on its ability to generate an aquire cash. Cash flow is a concept that we all understatnd. Companies survive...
Persistent link: https://www.econbiz.de/10008855063