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Starting an e-commerce operation involves a many variables. In the online business need to offer customers a safe environment for trade, open round the clock and can manage an unlimited number of users. Recent recession is still persistent among us, and some business owners in shifting to an e-commerce business, which may seem like a life buoy. The main reason why there is this orientation is because the number of consumers shopping online is increasing
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The purpose of the financial analysis of the company is to highlight the impact of the operating, investment and financing decisions on the activities and results of the company. The decisions of the company’s management have an impact not only on the return of the year, they also generate significant changes in the assets and liabilities in the balance sheet of the company, especially in the net quick assets (a notion that includes available money, clients’ debts, raw material, materials and finished products inventory, and short-term liabilities, whether to the suppliers or to the banks).
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The primary resource of every nation is the capacity of creation of its citizens. Those valuable, well-trained creative, people are the ones who can modify the economical and social environment. The entire fortune of a society is made by the innovative and intellectual capacity of its members, the one which decides the future of a nation. For the future of academic education, the investments in the higher educational system should be a priority, having in mind that it generates long term effects in the development of human resources which represents the most important resource of each nation and in the production of knowledge without which we cannot evolve. In the conditions of the present global crises the institutions of higher education must find alternative sources of finance to handle the market challenges and requests
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The pressures for intensified development in the global environment have been evident as the needs of the changing economy demand international harmonization. In this context, some amendments and revisions are continuously made to the International Accounting Standards and International Financial Reporting Standards by IASB, but accounting for business combinations under US GAAP uses the purchase method. This paper aims to examine the impacts of revisions to IFRS 3 and tries to determine the concerning effects on the treatment of goodwill for business combinations.
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Sustainable and balanced development requires positive and constant evolution of a community, in a given area, towards superior parameters in line with the interests and expectations of its members. To this end, the community needs sufficient resources and, equally, precise targets to which to direct all activities that generates a complex development. Since - especially in a period of acute economic crisis - a finding of chronic precarity of these resources, it is essential that they are used with maximum efficiency, towards achieving the priorities for the future of the community. Hence the need of strategic planning of the future, based on broad consultation with community members and to assume, together, the successes and failures of this approach. This paper aims to analyze the characteristics and limitations of this process, especially in terms of local government involvement
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The sustainable development concept imposed itself because the progress of conventional economy cannot ensure the needs of millions of people and at the same time compromised the possibility of future generations to ensure those needs. The economical, social and ecological dimensions of the sustainable development may be captured by ratios characteristic of this issue, at a local, regional and global level, as well as by the connection ratios, reflecting the relationships existing among such fields
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Annual financial statements give a true and fair view of assets, liabilities, financial position, surplus or deficit on activities without patrimonial purpose and special purpose activities. Annual financial statements and annual financial statements that are simplified represent a whole. According to the law of accounting, annual financial statements must be accompanied by a written declaration from the leadership body of the legal person assuming responsibility for annual financial statements in accordance with Accounting rules for legal persons without patrimonial purpose
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Accounting information, especially managerial accounting information was prepared, used, analyzed and provided in books and articles mostly for manufacturing companies and not for other types of businesses. In addition, most accounting researchers interested in service production have conducted their research in non profit, public sector organizations (Olson et al., 1998). Very little is yet known about management accounting in tourism enterprises and especially in hotels (Pellinen, 2003). So that we think that it will be interesting to analyze how managerial accounting information is used in decision making in hospitality business. In our paper we have presented how information about costs influences the quality of the process of decision making
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The paper presents one of the weak areas of the public management in the emerging countries: the internal audit, and reviewing international standards for government auditing and accounting, emphasizes that internal audit is a central component of internal financial controls aimed at protecting the government's financial interests in the initial stages of the transition to performance-oriented budgeting
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Tourism is a market in continuous change, even more in Romania where tourism has started to develop very rapidly. This makes room for everybody, but also we have to find the best of them. The difference is not given by the hotel offered for tourism anymore, or by the program. The tourist is more and more educated and has more and more experience. The tourist knows what to request and to appreciate what he/she is offered. Thus, the difference comes from the attitude, from the degree of information, from the capacity of listening to others and of knowing to satisfy the desires of the guest who walks through your door. If you know and offer an extra nuance related to the services paid, you will have the certainty that the tourist will choose the same place for his/her holiday, or will recommend it to others. As you may know, a satisfied tourist brings other 10 next times!
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Europe has proven to be an engaged and testing environment for dynamic alignment. Some practical lessons from Europe to help organizations in their quest towards alignment include the following. There are four different types of alignment (strategic, customer, internal and supplier) which interact to determine an organizations’s dynamic alignment. In a business to business environment, demand profiling is usually the start point for developing supply chain strategy. Supply chain strategy should be extended into the supply base- this is the heart of supplier alignment
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Separating the accountancy from the taxation is an around the clock concern for the accountancy standard setters in Romania. The Romanian policy takers managed, at least for depreciation, to implement in the accountancy field new exclusive accounting concepts that are mainly deriving from the Order no. 3055/2009 of the Minister of Public Finance, regarding the accountancy regulations made according to the directives of the European Economic Community. For financial reasons (calculating the taxable priority through the Taxation Code, The Ministry of Public Finance developed others regulations and norms regarding fiscal amortization, as well as the classification and normal function parameters of the long term assets. The authors of this paper draws the attention on the fact that, this time, there is the danger that even the accountants, by commodity, will use the fiscal norms even in accountancy
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Competition is a specific behavior of economic agents for different property to reach interests in cooperation and confrontation in relations with other entities, the result of natural inclination of people to have to hold as many goods and money . One of the keys to success of European economic integration to establish the existence of a common policy on competition
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A greater demand for monitoring the financial reporting process can arise from a number of characteristics of the firm and its environment or from external forces. In forming an opinion on the financial statements, an auditor faces various audit-related risks and risk components; he needs to understand the audit risk and their interaction with the objective of obtaining sufficient appropriate audit evidence. The purpose of this paper is to clarify the audit risks and to detect those who arise from the current economic conditions. We found out that auditor should perform more effective audit procedures, should also increase the extent of particular procedures and we highlight some audit risks that may affect an entity
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This paper wish to show how important is to have flexible structure in organizations, defined as matrix organizations. To obtain such structure and to make it functionally it is important to have intellectual capital. To avoid crisis there are solution done by intellectual capital that manage matrix-shaped structure
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E-business has many definitions, but it is essentially the use of networks and information technology to market, buy, sell and deliver products and services worldwide. Values such as veracity, authenticity and respect for other persons and for different cultural sensibilities shall be of great importance. These shall be translated into the information provided and into the way products on the net and in the real world are targeted towards potential customers. The development of ethics in e-business is necessary but will require time. It will not be merely the result of intellectual lucubration, rather it will emerge from studying and reflecting on many real cases. Its development will provide an important educational element which will help net users to become more and more conscious
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Fiscal policy is a very important factor in economic life and its influence and effects on the functioning of the economy must be examined in detail. Fiscal policy generally includes all decisions of a fiscal nature taken by public decision-makers in order to ensure financial resources for financing public needs and achieving certain socio-economic goals
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Credits are one of the most important sources of financing. Determining the cost of credit that will be granted to companies is determined based on the risks associated to them. The banks take all necessary measures to ensure efficiency of warranty contracts and to manage all afferent risks, at their conclusion and during the development period
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This paper work caught the main changes that have occurred in our country's economy leading to the change of its economic structures. The context in which they operate but also internal factors that determined economy moving in one direction or another are very different from one period to another. Romania went after the Revolution of 1989, through a complex process of restructuring. The transition has been in our country a batch process of ‘’stop and go’’; (impetus to economic growth followed by periods of stagnation of it). Among these, were included: lower production, labor wastage, reducing both the internal market and external market and what is worse, these ‘’failures’’ led to a decrease in living standards. Has reached today a market economy form that is still struggling with serious imbalances in the major markets:the labor market, the capital market, the market of consumer goods, the services market
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The paper analyzed the new concept of European management model, which has two important dimensions: ethic and communication. In conclusion, I show that throughout business we can see how people appreciate a certain relationship or interaction with other people by how they "keep or remotely. Short distance suggests confidence, warmth, kindness, while long distance suggests that the person who keeps a close does not allow, is colder, more reserved. In business relationships speech is important the clarity and audibility. Using the moment of focus, the jargon, to a certain degree of informality and naturalness audience can create a comfortable environment.
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