Content
October 2020, Volume 14, Issue 24
- 18-25 The Evolution Of Agriculture And Its Position In The Romanian Economy
by Camelia-Cătălina M1HALCIUC - 26-35 Difficulties Of The Imposition Mechanism Of Wealth Tax
by Roman VIERU & Liliana LAZARI - 36-45 The Mechanisms For Estimatimg The Intra-Community Tax Fraud
by Cristina Gabriela COSMULESE - 46-53 European Circular Economy €“ A Real Model For The Sustainable Development Of The Economy Of The Republic Of Moldova
by Victoria GANEA & Iulita BIRCA - 54-60 Effects Of The Implementation Of Ifrs 16 On Financial Statements
by Veronica GROSU - 61-66 Analysis On The Causality Relationship Between Investments And The Capital’S Marginal Cost
by Irina CIBOTARIU - 75-87 Mediation On Matters Arising From Labour Relations. The Chinese And European Perspective
by Rafał BLICHARZ & Dong YAN - 96-109 Analysis Of The Result Of The Financial Year And Of The Earnings Per Share
by Anatol MELEGA & Vasilica - Monica ANCUÈšA (ARSENE) - 110-117 Econometric Analysis Of The Evolution Of Vat In Romania And Of The Directions To Follow For A Sustainable Economy
by Anamaria-Geanina MACOVEI & Mihaela TULVINSCHI - 128-131 Theories And Philosophies Of Corporate Governance
by Cristina Gabriela COSMULESE - 132-138 The Role Of Circular Economy On Global Competitiveness
by Dumitrița NUCĂ - 139-145 The Role Of Agriculture In The Romanian Economy
by Camelia-Cătălina M1HALCIUC - 146-154 Social Protection In Romania. Protecting Citizens Or Electoral Alms?
by Gheorghe MOROȘAN - 155-159 Mechanism Of The Financial And Economic Security Of The Core Port Activity Enterprises
by Оlga КОRETSKA - 160-166 Aspects Regarding Base Erosion And Profit Shifting In Romania
by Marius-Sorin CIUBOTARIU & Corina PETRESCU
October 2020, Volume 13, Issue 26
- 176-183 Economic Substantiation Of Technology Of Research Of Fuel Systems Of Ship Diesels
by Konstantin SHAPOSHNYKOV & Mykola SLOBODIANIUK
October 2020, Volume 13, Issue 23
- 167-175 An Approach For Assessing The Business Entity’S Financial Potential
by Olha CHUNIAK
June 2020, Volume 13, Issue 23
- 1-9 The Impact Of Financial Policy Tools In Reducing The Deficit Of The General Budget
by Latfe Alhusseinawi - 10-19 National Authorities With Duties In Detecting And Combating Tax Evasion
by Elena HLACIUC & Florina CREÈšU - 20-25 Objection Proceedings Under The Polish Act Of Entrepreneurs Law
by Anna HOŠDA-WYDRZYŃSKA - 26-33 Estimation Of The Financial-Fiscal Control Effectiveness Degree In Moldova
by Olga COVALI & Cristina Gabriela COSMULESE - 34-41 The Role Of Quality In Achieving Performance At The School Level
by Daniela VITAN - 42-51 Accounting Practices Regarding The Means Of Operation With Cash Flows
by Ancuța-Anisia CHELBA & Laurențiu ANISIE - 52-67 Mediation In China. General Characteristics
by Rafal BLICHARZ - 68-79 A Brief Analysis Of The Methods To Determine The Efficiency Of Financial Fiscal Control
by Student Olga COVALI & Cristina Gabriela COSMULESE & Veronica GROSU - 80-87 Effects Of Ifrs Adoption On Earning Variability Of Selected Deposit Money Banks In Nigeria: A Co-Integration Analysis Approach
by Ifeoma Patricia OSAMOR & Matthew Adeolu ABATA & Chinyere Clareth ELLUH - 88-95 Considerations Regarding The Japanese Accounting System
by Anatol MELEGA - 96-104 Annual Financial Statements In The Context Of Accounting Convergence
by Elena HLACIUC & Florina CREÈšU - 105-115 Econometric Analysis Of The Influence Of Corporate Tax And Vat Rate On Tax Revenues Of Companies In Eu Member States
by Mihaela TULVINSCHI & Anamaria-Geanina MACOVEI - 133-139 Base Erosion And Profit Shifting €“ An Overview
by Marius-Sorin CIUBOTARIU & Corina PETRESCU
February 2020, Volume 12, Issue 22
- 1-4 The Regime Of Contributions And Material And Financial Obligations Of The Jews During The Antonescu Regime (1940-1944)
by Emanuel BÄ‚LAN - 91-99 The Role Of Financial-Fiscal Control In Fighting The Tax Evasion Phenomenon
by Olga COVALI & Veronica GROSU
December 2017, Volume 5, Issue 15
- 1-5 The Role And Importance Of Ethics In The Context Of Cyclic Evolution Of Business
by Camelia BĂEȘU - 6-17 Business Networks: New Survival Opportunities In The Global Market
by Ciprian Ionel HREÈšCANU - 37-54 The Rentability Analysis Of A Factoring Operation Within An Economic Entity
by Camelia Cătălina MIHALCIUC & Raluca STECLARU - 55-67 University Marketing - Strategic Concept In The Development Of Superior Educational Institutions
by Daniela NEAMÈšU - 68-79 The Unstable Scientifical Weather Within The Romanian Space. A Central Turbulent Factor - Plagiarism
by Laurenția-Elena SCURTU & Cristina Gabriela COSMULESE
October 2017, Volume 5, Issue 14
- 1-15 The Accounting Treatment For The Revaluation Surplus Of Fixed Assets
by Liliana LAZARI - 16-21 Double Taxation €“ Methods Of Avoiding It At National And International Level
by Maia BAJAN & Alexandrina CIORCHINĂ & Nicoleta TRUDOV - 22-28 Accounting Judgments And Rules On The Outcome Of The Audited Entity’S Activity Depending On The Incorporated/ Unincorporated Expenses In The Cost Of Products
by Camelia Cătălina MIHALCIUC & Aurelian BACINSCHI - 29-44 Aspects Regarding The Environmental Policy In Romania
by Gheorghe MOROŞAN & Laurenția-Elena SCURTU - 45-55 Integrated Reporting - Perspectives In Public Health Institutions In Self-Financing
by Liudmila FRUMUSACHI
June 2017, Volume 5, Issue 13
- 1-13 European Union: A Reality And An Opportunity For Chartered Accountant And Their Clients
by Stefan PETROVSKI - 14-29 Demand For Health Insurance Among Individual Households In Lagos State: Effects Of Socio - Demograhic Variables
by Sunday Stephen AJEMUNIGBOHUN & Sunday Adekunle ADULOJU & Ashim Babatunde SOGURO & Fatimo Titilope AZEEZ - 30-47 Identifying The Antecedents Of Profitability Of Banks In Pakistan: A Comparative Analysis Of Conventional And Islamic Banks
by Tooba ASIF & Mehwish SHEHZAD & Abid Shahzad ASLAM & Waqas KHAN & Abdul SATTAR
February 2017, Volume 5, Issue 12
- 1-10 Reflection On The Agricultural Activity In Accounting
by Camelia MIHALCIUC - 11-34 Fraudulent Financial Reporting Practices: Case Study Of Satyam Computer Limited
by Madan LAL BHASIN - 35-45 Countries With The Most Valuable Brands That Makes Them The Most Intangible Countries
by Cristina Gabriela COSMULESE
February 2015, Volume 3, Issue 1
- 1-9 Discuss The Issues Concerning The Relationship Between Theory And Practice Management Accounting As Part Of The Social Science
by Shaban MOHAMMADI - 10-32 Dynamics Between Taxation And Accounting At The Level Of National Economic Reality
by Eugeniu TURLEA & Mihaela Daciana NANU - 33-47 Economics Of Human Capital: The Role Of Secondary And Tertiary Education In The Post-Crisis Economic Development Of The European Union
by Bogdan COPCEA & Raul ERDEI - 48-52 The Characteristics Of Accounting And Tax System In Pawnshops
by Rodica CUSMAUNSA & Jieri NICOLAI - 53-57 The Material Support – Social, Medical And Fiscal Aspects
by Rodica CUSMAUNSA & Julia RACHIER & Mihaela ANTONCIUC - 58-64 The Postal Market Within The New Economic And Social Context
by Lazarescu CAIUS - 65-75 Organizational Behaviour And Company Culture
by Lazarescu CAIUS - 76-87 The General Structure Of The Patrimony In The New Civil Code
by Adrian STOICA - 88-98 Analysis Between Accounting Information Disclosure Quality And Stakeholder Interests
by Ioana (HERBEI) MOT & Nicoleta-Claudia MOLDOVAN & Cristina CERNIT - 99-108 Theoretical And Applied Approaches On The Correlation Between The Rates Of Synthesis Of The Balance Sheet And Financing Ratios
by Camelia Catalina MIHALCIUC & Anisoara Niculina APETRI
October 2014, Volume 2, Issue 3
- 4-29 Measurement Of Financial Reporting Quality Based On Ifrs Conceptual Framework’S Fundamental Qualitative Characteristics
by Alexios KYTHREOTIS - 53-63 Current Tendencies In Enterprise Performance Measurement And Their Limitations
by Veronica DEAC & Elena HLACIUC - 64-96 Impact Of Financial Crisis On Financial Audit Activity In Romania
by Ovidiu Constantin BUNGET & Alin Constantin DUMITRESCU & Delia DELIU
June 2014, Volume 2, Issue 2
- 1-11 Aspects Regarding The Evolution Of The Profit And Loss Statement In Romania
by Veronica DEAC & Elena HLACIUC - 12-24 Analysis Of Health Determinants On Economic Growth
by Mihaela Simona GALEA - 25-37 Romania'S Place In Eu Regarding The Interaction Between Final Consumers And Local Public Administration
by Adela Suzana ARTENE - 38-59 Policies And Accounting Treatments Of Current Assets In Romanian Economic Entities
by Laura (ALIONESCU) COJOCARU & Moise DOMIL - 60-74 Romanian Regulations Impact On The Human Right To A Healthy, Prosperous And Ecologically Balanced Environment
by Elena IFTIME - 75-101 Directions Of Improvement And Organisation Of Management Accounting Based On Abc-Costing Method Applied In Moldovan Manufacturing Entities
by Svetlana MIHAILA
February 2014, Volume 2, Issue 1
- 1-11 Investigating The Impact Of Gold Price And Exchange Rates On Sensex: An Evidence Of India
by Amalendu BHUNIA & Sanjib PAKIRA - 12-22 Cultural Dimensions In Accounting Systems
by Neculai TABÃRÃ & Carmen NISTOR - 23-33 The Financial Reporting To The Level Of Smes. Internationalization And Applicability
by Ioana MO? & Dorel MATE? & Veronica GROSU & Aura DOMIL - 34-43 Business Organization In Relation To The Requirements Of The Consumers: Economic And Social Responsibilities
by Marius Costel EªI - 44-52 Importance Of Current Assets In Management Decisions Of Romanian Entities
by Laura COJOCARU & Dorel MATE? & Aura DOMIL - 53-62 Monetary Estimates Of Social And Environmental Costs And Benefits In The Wind Energy Sector
by Alina ZAHARIA & Daniela POPA & Aurelia-Gabriela ANTONESCU
October 2013, Volume 1, Issue 2
- 1-17 Project Finance In The Italian Healthcare System: Considerations On The State Of Art
by Gustavo BARRESI & Carmelo MARISCA - 18-45 The Risk And The Banking Activity In Portugal – A Panel Data Approach
by José R. Pires MANSO & Joao MONTEIRO & Sara FERREIRA - 46-60 Evolution On The Labour Market In The Romanian Banking Sector
by Gheorghe MORO?AN - 61-80 Sustainability In Fiscal Policy In Boom And Recession-The Case Of Romania
by Mihaela GÖNDÖR - 81-86 The Scope Of The Order For Payment In Special Procedure From The New Civil Procedure Code
by Camelia IGNÃTESCU
June 2013, Volume 1, Issue 1
- 3-55 The Value Relevance Of Earning Management In Manufacturing Industries Before And During The Financial Crisis
by Stefano AZZALI & Luca FORNACIARI & Tatiana MAZZA - 56-78 Comprehensive Income, An Historical Perspective. The Development Of Proprietorship And Entity Theories, An International Approach
by Andrea CILLONI & Marco Angelo MARINONI & Barbara MERINO - 79-88 Comparative Study On Assessing The Performance Of Economic Entities In Mehedinti County
by Costin Daniel AVRAM & Veronel AVRAM - 89-99 Fraud Management Audit And The Evolution Of Financial Markets Under These Circumstances
by Florin BOGHEAN & Carmen BOGHEAN - 100-111 The Applicability Of Bayes’ Theorem Inaudit Risk
by Ana - Maria ZAICEANU & Elena HLACIUC - 112-127 The Importance Of Tacit Knowledge In Training The Employees To Acces The Executive Positions In The Business Organization
by Laurentia – Elena SCURTU & Daniela Neamtu - 128-135 Code Of Ethics – Tool In The Development Of A Favorable Climate Accounting Profession
by Greti Daniela TOGOE & Marioara AVRAM - 136-150 The Denationalization Of The Banks – Basic Objective Of The Restructuring Of The Banking System In The Central And South Eastern Europe (Cse) Countries
by Aniºoara Niculina APETRI & Anamaria HLACIUC - 151-162 Moments In The Modernisation Of Public Accounting In Romania. A Case Study Regarding The Revaluation And Armonization Of Fixed Assets
by Geanina MÃCIUCA & Mihai SEUCEA