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In the use of complex data we can’t speak about an increase of informational quality for accounting (if the basic principles are respected, the valence of information remain the same), but it’s a better utilization in the entire informational system. For reaching this major purpose in the...
Persistent link: https://www.econbiz.de/10005036760
At once with the development of money as medium of exchange, the feudal lords found out an easy way to obtain more monetary resources by monopolizing the coins’ mint. As result, they used to ask a certain percent from the gold quantity that people wanted to transform in coins (call brassage)....
Persistent link: https://www.econbiz.de/10005581542
Această lucrare prezintă doi estimatori mai puţin cunoscuţi pentru vizualizarea funcţiilor de densitate şi a relaţiilor dintre variabile. Aceşti estimatori sunt neparametrici in sensul că nu sunt necesare ipoteze a priori privind forma funcţională a dependenţelor. In prezentare s-a...
Persistent link: https://www.econbiz.de/10008472198
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
-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
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
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 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