Narrow search
Showing 21 - 30 of 37
Cover Image
The tourism market in Romania
Nedelea, Alexandru - In: Annals of the University of Petrosani, Economics 4 (2004), pp. 191-196
The Romanian international touristic demand registers a diminuation tendency due to some causes such as: the low quality level of the offered touristic services, the touristic services non-diversification, the reduced amusement possibilities. The Romanian tourism promotion strategy is structured...
Persistent link: https://www.econbiz.de/10005169701
Cover Image
Le panier de biens : une construction patrimoniale et territoriale. L'exemple de la Bresse
Berard, L.; Hirczak, M.; Marchenay, P.; Mollard, A.; … - Laboratoire d'Économie Appliquée de Grenoble, … - 2005
This paper proposes the study of a special case of the model of the " basket of territorialized goods and services ", the Bresse (France). The agricultural dominating model, based on the modernization and the intensification of agriculture, coexists with many traditional productions. But the...
Persistent link: https://www.econbiz.de/10005176781
Cover Image
Economic and Financial Diagnosis - Fundamental Method in Management Accounting
RADU, Riana Iren; MIHAI, Iuliana Oana - In: Risk in Contemporary Economy (2012), pp. 391-394
The purpose of the „financial analysis - financial diagnosis phrase is to characterize in a more relevant and more conservative manner the company situation, in order to develop, based on optimal decisions for the establishment and use of resources” . Analysis of company's financial position...
Persistent link: https://www.econbiz.de/10010743134
Cover Image
Analysis Model of the Company’s Patrimonial Elements
ANGHELACHE, Constantin; ANGHELACHE, Gabriela Victoria; … - In: Romanian Statistical Review Supplement 60 (2012) 2, pp. 141-146
This paper reveals the mist significant aspects pertaining to the financial analysis on a company’s patrimony. Among …
Persistent link: https://www.econbiz.de/10010596225
Cover Image
TERRITORIAL INNOVATION STRATEGIES
Florian, Violeta - In: Agricultural Economics and Rural Development 9 (2012) 1, pp. 47-60
The design of the territorial innovation strategies is based on the local development of the patrimony, valorized as … patrimony paradigm in terms of social innovation is achieved by: the “economic” revalorization of the patrimony – establishment … by the patrimony ecosystem; the “social” revalorization of the patrimony – establishment of the relational system …
Persistent link: https://www.econbiz.de/10010580963
Cover Image
An analysis of thanatogenesis in Romanian accounting
Calu, Daniela Artemisa; Olimid, Lavinia; Dumitru, Madalina - In: International Journal of Critical Accounting 4 (2012) 2, pp. 217-236
Our paper borrows from pathophysiology the concept of thanatogenesis and applies it to accounting concepts and practices. We define accounting thanatogenesis as the study of the causes and processes that lead to the disappearance of an accounting concept or practice. We choose a number of...
Persistent link: https://www.econbiz.de/10010816623
Cover Image
FINANCIAL ANALYSIS OF THE AGRICULTURAL HOLDINGS VIABILITY IN ROMANIA IN THE EUROPEAN CONTEXT
Burja, Camelia; Burja, Vasile - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 5-5
The main correlations established between various elements of patrimony highlightthe existence and the productive …
Persistent link: https://www.econbiz.de/10008776017
Cover Image
"PATRIMONY" - A CONTROVERSIAL MATTER OF ROMANIA'S PROGRAM OF ACCOUNTANCY MATCHING
Boca (Rakos) Ileana - Sorina; Florin, Diaconu; Alina, … - In: Annals of Faculty of Economics 1 (2010) 2, pp. 826-831
in our country beginning with 1994 and the one implemented by Anglo-Saxon accountancy where patrimony is substituted by … its two components: PROPERTY for ASSETS and CAPITAL for LIABILITIES, patrimony being defined owing to financial condition … up patrimony in case, from a juridical point of view, there is a real guarantee upon the manner of financial covering …
Persistent link: https://www.econbiz.de/10008829664
Cover Image
THE ACCOUNTING LAW AND THE GLOBALISATION ERA
LEPĂDATU, Gheorghe - In: Annals of Spiru Haret University, Economic Series 1 (2010) 2, pp. 23-28
accounting information relevance for company patrimony approach is both an economic theoretical issue and an accounting law one …
Persistent link: https://www.econbiz.de/10008830067
Cover Image
THE FIRM’S PATRIMONY – AN INTERNATIONAL APPROACH
BUDACIA, Lucian Constantin Gabriel - In: Journal of Applied Economic Sciences 5 (2010) 4(14)/ Winter 2010, pp. 311-316
This article is meant to reinterpret the balance equation of the Patrimony. Any book about the Foundations of … experience in accountancy. This article will offer a new point of view regarding the concept of a firm’s Patrimony on an …
Persistent link: https://www.econbiz.de/10008835214