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Cultural Impacts in Managerial Accounting

Guinea, Flavius - In: Theoretical and Applied Economics 6(501) (2006) 6(501), pp. 69-72

From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the...

Persistent link: https://www.econbiz.de/10005154599

Organizational Structures of the Enterprise for Implementing Marketing-Controlling

Pelau, Corina - In: Management & Marketing 2 (2007) 1

, only those companies can survive which have the ability to adapt to these conditions. Controlling is a „helping hand“ of … negative developments of the company. This article concentrates on different ways of integration of controlling, especially … marketing-controlling in the company organization, so that the best decision should be taken. On one hand it is the objectivity …

Persistent link: https://www.econbiz.de/10005113506

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

Privatization between Professionism and Transparency

Lefter, Viorel - In: Theoretical and Applied Economics 3(498) (2006) 3(498), pp. 63-68

Privatization has become a truly global process which varies significantly from one country to another. The real test for the privatization experts is to take into account not only the international best practice but also the local cultural and economic conditions. In the field of public...

Persistent link: https://www.econbiz.de/10005581588