CEEOL - Browse Subjects Result

We kindly inform you that, as long as the subject affiliation of our 300.000+ articles is in progress, you might get unsufficient or no results on your third level or second level search. In this case, please broaden your search criteria.

COMPARATIVE SURVEY ON THE RECORDS OF FIXED ASSETS OF COMPANIES AND PUBLIC INSTITUTIONS

Author(s): Nicolae Ecobici / Language(s): English Issue: 3/2008

This paper deals by way of comparison with the theoretical and practical methods to record the output and input of tangible fixed assets (non-current assets) in and from the patrimony of companies, on the one side and of public institutions, on the other side, intending to point out the differences and similarities, in compliance with the national norms and international standards of accounting (IAS and IPSAS, as the case may be).

More...

THE STRATEGIC AUDIT AND ITS ROLE IN THE REFLECTION OF THE COMPANY REAL ACTUALITY

Author(s): Coca Elena Enachescu,Bogdan Constantin Andronic,Carmen Luiza Costuleanu / Language(s): English Issue: 3/2008

The concept of strategic audit expresses the evaluation of the performances and the examination of the opportunity of the inventory decisions. This concept has as object the evaluation through a very sure manner of the success chances of one company, reported to a certain deadline. In contrast to “company diagnostic”, the strategic audit is linked to concepts and analysis methods. The strategic audit is possible when it is proceeding to a confinement of one company’s activities into distinct fields. The strategic analysis offers instruments and concepts allowing the radiography of the fields portfolio, from which will be detached the adequate appraisals. As a result of the quality of the exploited portfolio and of the certitude of competitive advantages, it will be realized an appreciation of the future chances of the company. The strategic audit is regarding the quality of the management and the evaluation of the means at the disposal of the company: human, material, financial and informational. Thus, the evaluation of the chances toward the success is taking into account the quality of the management, the compatibility between the requirements, strategic options and the means at the disposal of the company.

More...

ASPECTE METODOLOGICE PRIVIND DEFINIREA, CLASIFICAREA ŞI EVALUAREA CREANŢELOR ŞI DATORIILOR AGENŢILOR ECONOMICI

Author(s): Doina Rada / Language(s): Romanian Issue: 3/2008

In order to achieve their aims, the economic agents get in touch with different economic relations among the supply and sales’ process. These relations lead to the privilege (obligations) and duties (debts) either with natural or legal persons from inside or outside the institution.

More...

SISTEMUL DE CONTROL FINANCIAR ÎN ROMÂNIA

Author(s): Emil Mare,Nicolae Opriceanu / Language(s): Romanian Issue: 3/2008

Intending the harmonization of the internal legislation with the communitary one, the Romanian Government has elaborated the Development of the Internal Public Financial Control Strategy in Romania, which illustrates the actual state of the internal financial public control system and designs the main direction for the future development of this system. This process is very important for the alignment of the internal system of financial public control to the internationally accepted standards and to the good practice from the European Union. An essential role reverts to protecting the financial interests of the European Union and the anti-fraud combat, which are placed on the care of the Public Finances Ministry, the Court of Accounts and the internal structures specialized in combating fraud.

More...

PERFORMANŢA SOCIALĂ SI EVALUAREA ACESTEIA LA NIVEL DE FIRMĂ

Author(s): Constanţa Enea,Georgiana Lavinia Tănăsoiu / Language(s): Romanian Issue: 3/2008

The most used methods in optimizing performances within social responsibility are: the social audit, the ethic code, the ethic committees. When a company publicly promotes a social program, it uses an emotional mechanism addressed to the entire community, not only to the consumer. The company is no longer in possession of the money it has invested. Moreover, the company, as well as its social program, must function transparently, in compliance with the rules of the market economy and with rules regarding the management of public funds.

More...

UNELE REPERE ALE AUDITULUI BILANŢULUI CONTABIL

Author(s): Dănuţ Rada / Language(s): Romanian Issue: 3/2008

A presentation of the financial status, of the financial performance and cash flow leads to the use of relevant, credible, comparable and comprehensible information. In order to be comprehensible, the presentation of the information must be very clear and concise, don’t create confusions and misinterpretations. The user of this financial situations must be offered information of good quality, based on four basic features: to be comprehensible, relevant, credible and comparable.

More...

ASIGURAREA RESURSELOR NECESARE ŞI UTILIZAREA EFECTIVĂ A FONDURILOR COMUNITARE

Author(s): Cecilia Văduva / Language(s): Romanian Issue: 3/2008

The absorption of communitarian funds is an object of the post – adhesion strategy, taking into account the contribution marked, that these funds will have, at the discrepancy recovery in comparison with the development level from states member US. The access to these financial resources through the European politics of cohesion represents one of the main advantages of economy. To become net beneficiary of the communitarian funds, Romania must ensure them a higher absorption degree. Funds that Romania will receive from UE are potential, meanwhile the contribution at the communitarian budget is present and represents and obligation assumed as a member state. Complementary with communitarian funds, the budget sources of the state and the ones that will be attracted from the private area will be employed on priority development directions.

More...

ANTREPRENORIAT ROMÂNESC VS. ANTREPRENORIST U.E.

Author(s): Venera Rîndaşu / Language(s): Romanian Issue: 3/2008

Entrepreneurship is multi-dimensional and although it can occur in different contexts, economic or other, and in all types of organisations, this paper focuses on entrepreneurship within a business context. Entrepreneurship is first and foremost a mindset. It covers an individual’s motivation and capacity, independently or within an organisation, to identify an opportunity and to pursue it in order to produce new value or economic success. It takes creativity or innovation to enter and compete in an existing market, to change or even to create a new market. To turn a business idea into success requires the ability to blend creativity or innovation with sound management and to adapt a business to optimise its development during all phases of its life cycle. This goes beyond daily management: it concerns a business’ ambitions and strategy.

More...

FORME DE PREVENIRE A RISCURILOR ŞI DIMINUARE A EFECTELOR

Author(s): Cecilia Văduva / Language(s): Romanian Issue: 3/2008

Preventing risks and diminishing effects obtains new dimensions due to diverse modalities of apparition of risks. Control techniques for losses have as a central objective the reduction of exposure and economical impact on long term through actions on the frequency of apparition or through the action on their consequences. The first of the actions determines the reduction of the number of events determined by actions on the generating causes. The influence on aleatory factors will be diminished and as an effect, resources exposed to the level through measurements that have a generic name – preventing risk. The ideal solution is the reduction of the apparition frequency at zero, meaning the complete elimination of the risk for the project. It is the situation according to which, during the examination of a project, its manager must reach the conclusion that expected advantages are self exceeded due to the apparition of some uncontrollable events or to the disequilibrium that can not be reestablished.

More...

MANIFESTARI COMPORTAMENTALE ALE FIRMEI IN CONDITIILE SCHIMBARII ORGANIZATIONALE

Author(s): Constanţa Enea,Georgiana Lavinia Tănăsoiu / Language(s): Romanian Issue: 3/2008

Specialists have been constantly concerned with the analysis of the company behaviour. The aim is to explain the way in which companies function, on the one hand within an external environment undergoing continuous change and, on the other hand, taking into consideration the fact that there is a higher risk that competing companies take over the financial control, that the role played by managers and technology structure gets more important, that the personnel gets more and more involved in financial results and in taking decisions of a high importance.

More...

STRATEGII DE MANAGEMENT AL CONFLICTULUI

Author(s): Sorin Dumitru Precup ,Annamaria Maruşca / Language(s): Romanian Issue: 3/2008

Conflict occurs when individuals or groups are not obtaining what they need or want and are seeking their own self-interest. Sometimes the individual is not aware of the need and unconsciously starts to act out. Other times, the individual is very aware of what he or she wants and actively works at achieving the goal. About conflict we can say that the conflict is inevitable; it develops because we are dealing with people's lives, jobs, children, pride, self-concept, ego and sense of mission or purpose; early indicators of conflict can be recognized; although inevitable, conflict can be minimized, diverted and/or resolved. Conflict can be constructive when: it results in clarification of important problems and issues; it results in solutions to problems; it involves people in resolving issues important to them; it causes authentic communication; it helps release emotion, anxiety, and stress; it builds cooperation among people through learning more about each other, joining in resolving the conflict; it helps individuals to develop understanding and skills. Or, Conflict can be destructive when: it takes attention away from other important activities; it undermines morale or self-concept; it polarizes people and groups, reducing cooperation; it increases or sharpens difference; it leads to irresponsible and harmful behavior, such as fighting, name-calling.

More...

RECUNOAŞTEREA ŞI EVALUAREA IMOBILIZĂRILOR NECORPORALE GENERATE ÎN INTERIORUL ÎNTREPRINDERII. O ABORDARE INTERNAŢIONALĂ ŞI NAŢIOANALĂ

Author(s): Petru Horga ,Veronica Grosu / Language(s): Romanian Issue: 3/2008

In a post-industrial economy, the intangible assets have an essential contribution for the company’s performance. This fact has brought evolutions in the accounting field, too. This article is showing the accounting treatments, regarding the intangible assets, which are being generated in the company through a double broach: a national broach, according to the accounting settlements, applicable in Romania, and an international broach, according to the International Financial Reporting Standards (IFRS).

More...

SCURT ISTORIC AL REEVALUĂRILOR CONTABILE DIN ROMÂNIA

Author(s): Diana Ighian Cozma / Language(s): Romanian Issue: 3/2008

A partial solution for obtaining a correct image in the financial statements under inflation conditions stands in the re-valuation of the company assets. The dramatic inflationist process that was a characteristic of our national economy after 1998, although it showed a tendency to improve over the past few years, has imposed the need to create a legal framework required for the application of procedures that may correct the incidence of inflation over financial statements, and thus the solution of re-valuation was adopted by the Romanian accounting legislation also.

More...

ASPECTS CONCERNING THE FINANCING OF ROMANIAN ECONOMY THROUGH STRUCTURAL INSTRUMENTS

Author(s): Elena Cerasela Spãtariu,Nicoleta Asaloş,Cristina Mihaela Grozea / Language(s): English Issue: 3/2008

The stimulation of economic growth of membre states of European Union, but also the reduction of dissimilitudes and discrepancies between the various regions are in a big part the result of structural instrument impact. These instruments don’t act alone, necesitting the ensurance of a contribution from involved membre states, which means that are co-financed from public-resources, especially from the membre state, but also from private contributions, these being encouraged in most situations. In this paper we propose to make a short incursion of the succeeding of structural funds, which Romania gained in the pre-adhering period, and we are trying to surprise the important aspects of the new structural instruments, as a modality of financing of some Romanian economy sectors in the period of time 2007-2013.

More...

AUDITUL PERFORMANŢEI ÎN SECTORUL PUBLIC

Author(s): Ivan Rica / Language(s): Romanian Issue: 3/2008

Problems of audit are discussed taking into account provisions of the INTOSAI standards. Scope, objectives, methods and techniques, steps and importance of audit are presented.

More...

ROLUL ŞI IMPORTANŢA PLANULUI DE AFACERI ÎN FINANŢAREA ÎNTREPRINDERILOR MICI ŞI MIJLOCII

Author(s): Ciprian Ilieşi / Language(s): Romanian Issue: 3/2008

In the well developed countries having already a tradition in market economy, SME’s hold a very important place and weight in the wholeness of economy. The way toward success of these SME’s is like a mountain route: with ups and downs, with known and unknown locations, with obstacles and traps. The itinerary that needs to be followed by SME’s in order to solve and answer to arisen problems is called ”Business Plan”. The business plan has to be made by systematic answers to a multitude of essentials questions even vital for the business success. This paper tries to emphasis in very palpable way, the role and importance of the Business Plan in financing SME’s.

More...

MODELE STOCHASTICE DE OPTIMIZARE PENTRU PORTOFOLII DE OPŢIUNI FINANCIARE

Author(s): Fărcaş Pavel,Radu Moleriu / Language(s): Romanian Issue: 3/2008

In this paper we study the energy and the entropy associated to the Black – Scholes solutions and the connection between them. Also we present the models of stochastic optimizations which solve the maximum and minimum informational energy for the Black – Scholes solutions. In the same way we solve the maximum entropy criterion. Using these results we study the values of a financial portfolio options.

More...

STATE EUROPENE CARE AU ADOPTAT COTA UNICĂ DE IMPOZITARE ÎN ANUL 2007

Author(s): Sorin Blaj / Language(s): Romanian Issue: 3/2008

The states that introduced in 2007 the unitary imposing system for physical persons, namely Macedonia, Kazakhstan and Montenegro are presented.

More...

IMPACTUL INVESTIŢIILOR MIXTE ASUPRA ECONOMIEI DE PIAŢĂ

Author(s): Béla Scholtz / Language(s): Romanian Issue: 3/2008

In the actual context of the Romanian market economy, the mixed investments represent an opportunity, a chance for the economical growing, the way that the production realized by this firms it is not commercialized on the Romanian market, creating new jobs and with contribution to the growing of the incomes to the state, county or local budget by paying taxes and income taxes and also for developing the infrastructure. This work-paper presents the advantages and the handicap of this type of investments for the foreign partners and also for the Romanians, at the final, I have made some proposals of the actual situation, taking for example concrete examples from Satu-Mare county.

More...

THE RESEARCH, DEVELOPMENT AND INNOVATION FOR CONSOLIDATION OF THE COMPETITIVENESS AND FOR THE ECONOMICAL GROWTH – THE ROLE OF UNIVERSITY IN REGIONAL I

Author(s): Carmen Nastase,Mihai Popescu,Carmen Boghean,Alexandru Nedelea / Language(s): English Issue: 3/2008

The European Union gives a main role to the research, development and innovation domain (RDI) for consolidation of the competitiveness and for the economical growth; this domain will be called synthetically Research and Development (R&D).Changes occurred in technology and society demands introduce changes in traditional higher education, quality being seen as a knowledge generation in academia nowadays. The advent of a knowledge-based society requires improved means of communicating and using knowledge and opportunities for lifelong learning. These developments will be within a socio-economic and demographic context which itself is being called into question. The social sciences, by their nature, enable us to include the way in which the societies are organised and governed and how they evolve and change. They also provide us the opportunity of identifying the factors which contribute to the social, economic, political and cultural change. Social research can supply solutions, for example, to the questions concerning the changing living conditions, current economic trends and migratory flows, changes in work, and in the roles of men and women, population trends, the need to have new forms of governance, etc. It therefore plays a fundamental role in the formulation and implementation of policies at all levels, including the European level.

More...