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THE APPROACH TO PENSION PLANS THROUGH THE ESTABLISHMENT OF ACCOUNTING POSTULATE
Cenar, Iuliana - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2011) 16, pp. 43-48
appealed to the principle of accounting entity. The plans of defined contributions and the plans of defined benefits were …
Persistent link: https://www.econbiz.de/10010819423
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FINANCIAL REPORTING IN PUBLIC INSTITUTIONS AND NON-FINANCIAL ENTITIES. SIMILARITIES AND DIFFERENCES
Vitan, Daniela - In: Revista Tinerilor Economisti (The Young Economists Journal) 1 (2011) 16, pp. 27-34
The present paperwork contains issues regarding financial reporting at the public institutions and non – financial entities. The main aspects are regarding the obligation of all entities to present the financial statements, the content of financial statements in public institutions and...
Persistent link: https://www.econbiz.de/10010592948
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The relationship between cost system functionality, management accounting practices, and hospital performance
Kludacz-Alessandri, Magdalena - In: Foundations of Management : the journal of Warsaw … 12 (2020) 1, pp. 223-236
All sophisticated management accounting practices used in hospitals require a functional costing system, which allows … costing system and magement accounting practices and examines how these two constructs impact on hospital performance. The … hospital performance depends on the quality of cost calculation, as well as on management accounting practices. On the other …
Persistent link: https://www.econbiz.de/10012490394
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Conformity of annual reports to an integrated reporting framework : ASE listed companies
Altarawneh, Ghada A.; Al-Halalmeh, Asma’a Omar - In: International Journal of Financial Studies : open … 8 (2020) 3/50, pp. 1-24
The objectives of this study are to determine the level of conformity between Current Issued Reports (CIRs) and Integrated Report (IR) elements of the Amman Stocks Exchange (ASE) listed companies, as well as to determine whether the investigated corporate characteristics (size, age, quality...
Persistent link: https://www.econbiz.de/10012291878
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Model for Social Insurance with Definite Benefits and Test of Contributions
BEGU, Liviu; MARINESCU, Radu Titus; Ana (CARP) ANTON; … - In: Romanian Statistical Review Supplement 60 (2012) 4, pp. 330-335
The evidence of the contribution’s base is realized in a national information system only since April 2001. Previous to … salary profiles. The sum of annual points can result from a wide range of combinations. Te test of contributions will place …
Persistent link: https://www.econbiz.de/10010598379
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The cost-benefit analysis in the management of it projects
Tilea, Doina Maria - In: The Annals of Dimitrie Cantemir Christian University. … 3 (2011) 1, pp. 63-69
total costs with the benefits expressed in financial terms, being a technical analysis which is vital for the optimal … allocation of resources in order to maximize benefits. The effective use of this method involves identifying and measuring the …
Persistent link: https://www.econbiz.de/10010763968
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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
with accounting and financial reporting is imposed today in France, where the term retained by law is the social balance …
Persistent link: https://www.econbiz.de/10010925925
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THE ROMANIAN ACCOUNTING FIELD OF BENEFITS FRAMEWORK
KRÁJNIK, Izabella; GÖNCZ, Endre - In: SEA - Practical Application of Science (2013) 1, pp. 89-96
This paper contains summaries of theories with notions of social insurance and mathematics with a high degree of novelty and complexity. The pension systems around the world are experiencing a period of crisis.Under these conditions, the study aims to describe the previous or anticipated changes...
Persistent link: https://www.econbiz.de/10011079690
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TENDENCIES AND CHALLENGES OF EMPLOYEE BENEFITS ACCOUNTING
KRÁJNIK, Izabella; OLTEANU, Laura - In: SEA - Practical Application of Science (2013) 1, pp. 285-291
establishing, organization and operation. We note the highlighting of the evolutionary context, the Romanian accounting system as …
Persistent link: https://www.econbiz.de/10011079774
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TENDENCIES AND CHALLENGES OF EMPLOYEE BENEFITS ACCOUNTING
KRÁJNIK, Izabella; OLTEANU, Laura - In: CrossCultural Management Journal (2013) 28, pp. 63-69
establishing, organization and operation. We note the highlighting of the evolutionary context, the Romanian accounting system as …
Persistent link: https://www.econbiz.de/10010682824