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Control financiar şi expertiza contabila : caiet de studiu şi aplicaţii practice

Epuran, Mihail; Bunea, Vladimir; Corduneanu, Ioan - 1983

Persistent link: https://www.econbiz.de/10000745875

Issues of Performance Analysis – A Critical Approach in the Context of Information and Corporate Governance Theories

Robu, Vasile; Sandu, Raluca - In: Theoretical and Applied Economics 8(503) (2006) 8(503), pp. 15-28

Problematics of performance analysis appear when the researcher begins to examine sensitive dilemmas related to managerial sciences, such as realiability and characteristics of the information source, or choice between different analysis instruments, within the general framework of corporate...

Persistent link: https://www.econbiz.de/10005581551

The Banks’ Auditors and Supervisors Relations. The Bank’ Audit Rsks

MITAC, Mirela Claudia - In: Economia. Seria Management 8 (2005) 1, pp. 118-136

The banks have an important role in economy. There is any bank without a risky activity. The goal of this paper is to show that the external auditors have an important role to play in monitoring banks’ risks, and that they are in compliance with supervisory practice. Also, the risk of bank...

Persistent link: https://www.econbiz.de/10008495441

International standards - vector for good practices in broadcasting organizations in Romania

Monica, GHERGHEL - In: Economia. Seria Management 12 (2009) 2 Special, pp. 235-240

Joining the professional standards (financial audit, evaluation etc.) – required – with the ISO management standards …

Persistent link: https://www.econbiz.de/10005002652

Internal Audit Classification

MITAC, Mirela Claudia - In: Economia. Seria Management 10 (2007) 1, pp. 60-67

paper is to show the importance of intern audit in providing an independent evaluation of risk management, of controlling …

Persistent link: https://www.econbiz.de/10005590749

Financial Audit and a Well Organized Accounting

Dumitru, Starcea - In: Annals - Economy Series 1 (2009) May, pp. 309-312

Users of financial data have always spent significant amounts of money for data accuracy, in agreement with the actual operations of the respective entities. A question is naturally born. If both the accounting and the reports are according to generally approved standards, why is there still...

Persistent link: https://www.econbiz.de/10008459926

Quality Research by Using Performance Evaluation Metrics for Software Systems and Components

BULIGIU, Ion; SOAVA, Georgeta - In: Informatica Economica X (2006) 3, pp. 18-24

Software performance and evaluation have four basic needs: (1) well-defined performance testing strategy, requirements …, and focuses, (2) correct and effective performance evaluation models, (3) well-defined performance metrics, and (4) cost …-effective performance testing and evaluation tools and techniques. This chapter first introduced a performance test process and discusses …

Persistent link: https://www.econbiz.de/10009416298

Convergences and divergences in accounting for intangible assets in the context of globalization of exchanges and transnationalization of companies

FIRESCU, Victoria - In: Annals - Economy Series 3 (2009) December, pp. 99-120

-based economy. The recognition and evaluation of internally generated trademarks is an unsolved aspect of accounting regulations in …

Persistent link: https://www.econbiz.de/10008493637

Bonds Evaluation - A Pillar for Investment Decision

Anghelache, Gabriela - In: Theoretical and Applied Economics 3(498) (2006) 3(498)

The article focuses on distinguishing the concepts regarding the bonds as a requirement of the investment decision-making process. After presenting the main characteristics of bonds, there are analyzed some aspects regarding their value. Some statements are made, concerning the various forms of...

Persistent link: https://www.econbiz.de/10005099787

Recognition and Evaluation of Assets Depreciation – Influences on Financial Reports

Bogdan, Victoria; Popa, Dorina - In: Theoretical and Applied Economics 4(499) (2006) 4(499), pp. 57-62

Our demarche is focused on understanding the accounting regulation process in Romania in order to accorde with the European Union Accounting Directives and the IAS/IFRS standards. In our essay we want to describe the Romanian solution adopted by the regulator concerning the active depreciation.

Persistent link: https://www.econbiz.de/10005581582