Printed from https://ideas.repec.org/s/scm/ejafbu.html
Content
June 2023, Volume 11, Issue 2
- 3-10 New Paradigms Regarding Accounting And Taxation Of E-Commerce In The Republic Of Moldova
by Andrei JIZDAN & Svetlana MIHAILA & Anatol GRAUR - 11-19 Methods Of Calculating Energy Efficiency Through Energy Intensity - Romania
by Nela Steliac - 20-28 The Impact Of Smes On Romanian Industry Development
by Marina Coban & Cristina Gabriela Cosmulese - 29-34 Optimisation Of Establishing Revenues Of Local Budgets
by Cristinel Ichim - 35-43 Approaches Regarding The General Planning Of The Internal Audit Activity
by Lidia CauÈ™ & Diana RENCHECI - 44-49 Approaches To Tourism In The Republic Of Moldova And Estimation Of The Economic Value Of Environmental Resources In Nature-Based Tourism
by Galina Lușmanschi & Oxana Costetchi-Jușca - 50-60 Sustainability In Turbulent Business Environments: From Philosophy To Practice
by Rozalia Kicsi & Denisa Chifan - 61-67 The influence of the digital revolution on sustainable competitiveness. Case study for Eastern European countries
by Veronica Grosu & Ioana Andrioaia & Iulia-Maria Țîgînaș - 68-75 Accounting, Financial And Tax Risk Mapping. A Bibliometric Approach
by Cristina Timofte (Coca) & Veronica Grosu & Dan-Andrei Coca & Nicoleta-Iulia Popescu (Bodea) & Simona-Maria Brînzaru - 76-81 Some Considerations On Management Accounting Within Commercial Entities
by Andrei Jizdan & Anatol Graur - 82-88 Accounting, Financial And Tax Risk Mapping. A Bibliometric Approach
by Vilena Tișcenco & Veronica Grosu & Galina Bădicu - 89-93 Female Entrepreneurs In Morocco: The Self Story Behind The Resilient Actions
by Zakaria AITTALEB & Mounia EL FAROUKI & Hind BERRADA & Sarah NAJID - 94-99 Assessing The Financial Sustainability Of Energy Sector In Romania Under Crisis Conditions
by Simona-Maria Brînzaru & Veronica Grosu & Sorinel-Toderaș Siretean & Cipriana Mihai & Ioana Andrioaia - 100-109 Use The Entity'S Revenue Analysis In The Decision-Making Process And Development Strategy
by Nicolai Jieri & Victor Cojocaru & Galina Bădicu & Svetlana Mihaila - 110-116 Revenue Trends In Healthcare Facilities In The Post-Pandemic Era
by Sorinel ToderaÅŸ Siretean & Mihaela Tulvinschi & Anatol MELEGA - 118-128 Econometric Model On The Evolution Of Bitcoin Transactions
by Camelia-Cătălina Mihalciuc & Elena-Mădălina MĂNĂLĂCHIOAE (FEȘTILĂ) - 129-137 Conceptual Approaches In The Evolution Of Corporate Social Responsibility
by Marius-Sorin Ciubotariu & Ana-Maria Sandulachi - 138-150 The Role Of Tax Optimization In The Current Economic Context - A Bibliometric And Meta-Analysis Approach
by Marian Socoliuc & Gabriela Brînzaru - 151-159 Theoretical And Practical Considerations Regarding Tax Pressure And Its Role In Ensuring The Sustainability Of The State Budget- A Case Study On Romania
by Ana-Maria Bores - 160-165 The Influence Of Financial Crises On The American Auto Industry
by Anamaria-Geanina Macovei - 166-175 The Accounting Professional'S Perception Of Their Role In Collecting And Communicating Accounting Information In Designing The Sustainable Business Model
by Elena Hlaciuc - 176-184 Evaluation Of The Performance And Resilience Of Economic Entities Belonging To The Transport Sector In Suceava County Through The Prism Of Financial Indicators
by Irina Hanganu & Mihaela Ionela Socoliuc - 185-193 Economic Performance And The Role Of Strategic Accounting In Eu Countries
by Camelia Baesu - 194-201 24. Comparative Econometric Insights Into The Influence Of Inflation On Economic Growth In Romania And European Union
by Irina-Stefana Cibotariu
February 2023, Volume 11, Issue 1
- 1-3 What Are Esg Indicators And Sri Investments
by Veronica Grosu - 3-11 Financial-Accounting Model For Transfer Pricing Based On Standardised Accounting Policies
by Lilia Grigoroi & Veronica Grosu & Anatol Melega - 12-19 General Aspects Regarding The Auditing Of Projects With Nonreimbursable Financing
by Lucia Morosan-Danila - 20-25 Earnings Per Share €“ Relevant Indicator For Measuring The Performance Of Companies Listed On The Bucharest Stock Exchange
by Maria Grosu & Camelia-Catalina Mihalciuc - 26-33 Accounting Treatment Of Direct Contract Costs
by Angela Popovici - 34-44 Applicability And Usefulness Of The Benchmarking Tool In Business Practice
by Camelia-Catalina Mihalciuc & Diana Nicoreac - 45-52 Regulating Cryptographic Financial Instruments From Intent To Execution
by Radu Bores & Ana-Maria Bores - 53-62 Csr, Sustainability Strategy And Company Performance
by Liliana Scutaru - 63-71 THEORETICAL APPROACH TO THE CONCEPTS OF ECONOMIC, ACCOUNTING AND MANAGERIAL PROFILE OF PRODUCTION SMEs
by Corina Petrescu & Veronica Grosu & Simona-Maria Brînzaru - 72-78 The Quality Of Services Promoted By The Accountancy Profession In The Age Of Digitalisation And Organisational Performance
by Mihaela Tulvinschi - 79-90 Inventory Cost Flow Assumptions And Limitations Of Lifo: A Case Study Of A Manufacturing Firm In Albani
by Kejsi Sulaj - 91-100 Oil Demand And World Oil Price Developments During Economic Crisis, Macro-Econometric Analysis
by Anamaria-Geanina Macovei - 101-108 An Outlook Of Freight Road Transport In Romania Industry
by Cristina Gabriela Cosmulese - 109-117 Innovative Approaches For Optimizing Analytical Evidence And Managing Value-Added Tax
by Anatol Graur & Ruslan Harea & Igor Melnic - 118-123 Some Considerations On Management Accounting
by Andrei Jizdan & Anatol Graur - 124-131 Accounting And Tax Treatments Regarding The Inventory Of Assets, Equity, And Liabilities
by Angela Popovici & Lidia CauÈ™ - 132-138 Digitization Of The Accounting Profession - A Bibliometric Analysis
by Marian Socoliuc & Iulia-Maria Ţîgănaș - 139-146 Optimising Expenditure In Hospital Units
by Sorinel Toderaş Siretean & Veronica Grosu & Anamaria-Geanina Macovei & Simona Maria Brînzaru - 147-154 Strategic Analysis On The Organisation Of Public Administration In Romania And Eu Countries
by Camelia Băeșu
October 2022, Volume 10, Issue 3
- 1-3 What Are Esg Indicators And Sri Investments
by Veronica Grosu - 3-7 Discontinuity Of Digital Platforms
by Cristina Gabriela Cosmulese - 8-16 Company Personnel - From The Salary To Accounting
by Lucia Morosan-Danila & Emanuela–Marinela FERCAL - 17-24 The Development Of Regional Eco-Economic Relations Under The Conditions Of Sustainable Development
by Natalia ANTOCI & Alexei CHIRTOCA - 25-34 Comparison Of The Cost Of Road Transport Of Goods In Romania And Germany
by Claudia-Elena GRIGORAS-ICHIM & Alexandra-Valentina PETRESCU - 35-40 Innovation Strategy: Key Feature Of Sustainable Business Models
by Alexandra-Maria DANILEÈš - 41-52 Pandemic In Romania €“ Financial And Taxation Measures Taken During The Covid-19 Crisis And Their Effects On The Romanian Public Economy
by Cristina Elena CAZACU & Teodora Valentina LICÄ‚ & Cristina Gabriela COSMULESE - 53-65 The Importance Of The Budgeting Activity In The Decisionmaking Process
by Camelia-Cătălina MIHALCIUC & Emanuela HUȚANU (TRIF) & Svetlana MIHAILĂ & Maria GROSU - 66-73 Auditors’ Independence, Audit Tenureship, Firm Characteristics And Audit Quality: Evidence From Nigeria
by Ruth ODIN & David Jerry OZIEGBE - 74-79 The Interdependence Between Controlling And Management - A Prerequisite For Achieving Operational Objectives
by Florin BOGHEAN - 80-90 Analysis Of The Global Result Of Entities Listed On The Bucharest Stock Exchange
by Maria GROSU & Camelia-Cătălina M1HALCIUC & Oxana MUNTEANU (BARFOI) - 91-95 Correlation Between Noncash Payments And Economic Growth: Case Of Republic Of Moldova
by Ana CÃŽRLAN & Mariana BUNU - 96-102 Toyota Motor Co Global Position: Vision, Prudence And Continuous Innovation
by Nicolae-Florin PRUNÄ‚U - 103-112 The Evolution And Structure Of Social Cultural Expenditure From The State Budget Of Romania
by Cristinel ICHIM - 113-118 International Practices For Promoting Cashless Payments And Their Effect On Economic Growth
by Ana CÃŽRLAN - 118-126 Stimulating Creative Accounting Practices Through The Use Of Accounting Policies Related To Balance Sheet Liabilities
by Elena HLACIUC - 126-132 Agreements And Disagreements Regarding The Definition And Determiantion Of Goodwill
by Ana-Maria BORES
June 2022, Volume 10, Issue 2
- 1-9 Evolution Of Accounting Profession In The Brics Countries
by Anatol MELEGA - 10-17 Macroeconomic Instability, Aggregate Financial Liquidity And Stock Market Liquidity
by Monday UHUNMWANGHO & Eseoghene Joseph IDOLOR - 18-28 Design Of An Econometric Model For Evaluation O Goodwill For Companies Listed On Regulated Markets
by Veronica GROSU & Tabita CIRDEI - 29-37 Some Theoretical-Practical Considerations Regarding The Calculation Method Based On The Concept Of Cost On Activities
by Svetlana MIHAILA & Violeta CODREAN & Mihaela Ionela SOCOLIUC - 38-45 Opportunities And Challenges In The Accounting Profession Based On The Digitalization Process
by Melinda Timea FULOP & Nicolae MAGDAS - 46-58 Identifying The Methods Of Adapting The Behavior Of Cash Flows To The Variations Of The Relevant Financial-Economic Indicators In Multiple Crisis Conditions
by Veronica GROSU & Madalina TANASOAIA - 59-65 Analysis Of The Impact Of Social Performance On Financial Performance
by Raluca ANDREEV & Mihaela TULVINSCHI & Anamaria-Geanina MACOVEI - 66-71 Interconditionality Between The Dynamics Of Mergers And Acquisitions And Macroeconomic Factors
by Ecaterina ULIAN - 72-82 Legal Framework Evolution On The Entity Evaluation In The Republic Of Moldova
by Iulita BIRCA - 83-89 The Importance Of Implementing And Applying Csr Practices In Enterprises In The Republic Of Moldova
by Ana-Carolina COJOCARU - 90-95 Human Capital And Sustainable Development
by Lilia SAVA & Valentina TIRSU - 96-101 Relevance And Role Of Communication Between Auditors An The Audited Entity In The Audit Mission
by Sergiu SOIMU & Anatol GRAUR & Galina BADICU - 102-105 Problematic Issues Related To The Evaluation And Accounting Of Direct Material Costs
by Rodica CUSMAUNSA & Natalia CURAGAU - 106-111 Empirical Research From Existing Specialty Literature In Databases In The Field Of The Accounting Profession At International Level
by Maria GHERMAN BURSUC & Marian SOCOLIUC - 112-121 Specific Approaches To The Accounting Of The Costs Of Loan Contracts In Accordance With National And International Regulations
by Nicolai RUSSU - 122-131 The Effects Of The Covid 19 Pandemic On The Execution Of Local Budgets
by Camelia-Catalina MIHALCIUC & Andrei LEONTE - 132-136 Approaches To Eu Anti-Fraud Instruments
by Irina-Stefana CIBOTARIU - 137-146 Study Of The Evaluation Of The Activity Of Entities Carrying Out Rehabilitation, Development And Maintenance Of Public Roads In The Republic Of Moldova
by Galina BADICU
February 2022, Volume 10, Issue 1
- 1-10 Import Export Operations: Accounting And Tax Aspects
by Svetlana MIHAILA & Galina BADICU & Iulian DASCALU - 11-20 Bibliometric Analysis Of Scientific Production Regarding The Harmonization Of Accounting In Brics Emerging Economies
by Anatol MELEGA - 21-29 The Influence Of The Digital Economy Development On The Global Music Industry Production Regarding The Harmonization Of Accounting In Brics Emerging Economies
by Iurie BADICU - 30-36 The Impact Of Vat In Romania And The Community Area
by Lucia MOROSAN-DANILA - 37-40 Analysis On The Causality Relationship Between Investments And The Capital’S Marginal Cost
by Irina-Stefana CIBOTARIU - 41-46 Customs Regulatory Framework Analysis In The Early Phases Of The Covid-19 Pandemic In Terms Of International Trade Cooperation
by Popescu EVGHENII & Frumusachi LUDMILA - 47-51 The Importance Of Recruitment In The Development Of Human Resources Strategy And Planning
by Svetlana MIHAILA & Ion MURA - 52-56 Short Analysis Regarding The Structural And Cohesion Funds Of The European Union In Romania
by Claudia-Elena GRIGORAS-ICHIM - 57-66 Assessment Of The Economic Activity Of The Entity Through The Prism Of Goodwill And Badwill Tools
by Iulita BIRCA - 67-79 Accounting Truth Or The Extent To Which Financial Indicators Provide An Accurate Representation. A Quantitative Analysis
by Vlad BULAU - 80-87 Improving The Performance Of Small And Medium-Sized Enterprises By Implementing Management Accounting Practices
by Camelia-Catalina MIHALCIUC - 88-95 Similarities And Differences Between The Fiscal Pressure In Romania And That In France
by Mihaela TULVINSCHI - 96-104 Analysis Of The Economic Performance And Sustainability Of Businesses Operating In Electricity Production And Distribution Industry
by Veronica GROSU & Ioana ANDRIOAIA & Iulian DASCALU - 105-112 The Role Of The Social Dimension Of The Financial Audit In The Sustainable Development Of Organizations
by Camelia-Catalina M1HALCIUC & Maria GROSU - 113-120 Envisioning The Energy End-User Profile In The Current Context Of Overlapping Crises
by Anamaria-Geanina MACOVEI & Ioana ANDRIOAIA - 121-125 Problematic Issues Relating To The Evaluation Of Production In Progress
by Rodica CUSMAUNSA & Iuliana ŢUGULSCHI - 126-134 Audit Professional Competence Requirements
by Sergiu SOIMU & Svetlana MIHAILA & Galina BADICU - 135-140 Smart Working: Much More Than Telework
by Cristina Gabriela COSMULESE
October 2021, Volume 17, Issue 27
- 1-12 Impact Of Consumer Sales Promotion On Consumer Patronage Of Pharmaceutical Products In Nigeria
by Mufutau AWONIYI & Thaddeus OLUFAYO & Olubusola OYEKUNLE & Shola OSANYINTOLU - 13-22 The Public Procurement Role In The Achievement Of The Polish National Recovery Plan Aims
by Michał KANIA - 23-33 Considerations About The Risk Assessment And The Internal Control System Related To Inventories
by Artur VÃŽRTOSU - 34-40 Application Of The Continuity Principle In The Situation Of Reorganization Of Activity For Companies In Insolvency
by Ancuța-Anisia CHELBA & Veronica GROSU - 41-47 Risk Assessment And Relevant Procedures In Order To Mitigate The Risks For The Revenue Recognized In Line With Ifrs 15
by Nicolai JIERI - 48-57 Conceptual Evolution Of Corporate Social Responsibility (Csr) Approaches
by Ana-Carolina COJOCARU (BÄ‚RBIERU) & Svetlana MIHAILA & Mihaela Ionela SOCOLIUC - 58-69 Mediation Role Of Environmental Disclosure In The Relationship Of Firm Performance And Value
by Zirman ZIRMAN & Vera OKTARI & Mayla KHOIRIYAH - 70-76 Integrated Reporting And The Need Of Improving The Communication Process With The Stakeholders
by Marius-Sorin CIUBOTARIU & Ana-Maria SANDULACHI - 77-86 Basic Standards Of Quality Of Economic Activity Of Entrepreneurs In The European Union In The Provisions Of The Services Directive
by Katarzyna POKRYSZKA - 87-94 Key Theoretical Aspects Of Applying Ifrs 15
by Cristina Gabriela COSMULESE - 95-103 Exhaustive Impact Of Ifrs 17 In The Context Of The Accounting Of Insurance Contracts
by Cristina PAȘINSCHI & Elena HLACIUC & Svetlana MIHAILA - 104-109 Method Of Preparing The Balance Sheet For The Reorganization Of The Entity By Separation
by Rodica CUÅžMÄ‚UNSÄ‚ & Natalia CURAGÄ‚U - 110-124 Frontiers Of Law.The Power Of Information
by Rafal BLICHARZ & Dan LI - 125-137 Sustainable Performance Of Companies Listed On The Bse From The Farma Industry
by Camelia-Cătălina M1HALCIUC & Maria GROSU - 138-146 Innovations' Role And Impact In The Context Of Sustainable Development
by Iuliu TURCAN & Rina TURCAN - 147-155 Study On The Factors Influencing Fuel Prices
by Mihaela TULVINSCHI - 156-165 The Evolution Of The Romanian Banking Sector In The Context Of Covid-19
by Gheorghe MOROȘAN & Cristinel ICHIM
June 2021, Volume 16, Issue 26
- 10-20 Financial Strategies And Firms’ Financial Performance: Evidence From Selected Consumer Goods Firms In Nigeria
by Ifeoma Patricia OSAMOR & Matthew Adeolu ABATA & Adebola Muyideen ADEBANJO - 21-26 Generation Y And Z Perception Of Digitalization In The Accounting Field
by Anamaria-Geanina MACOVEI & Alexandru COJOCARI & Iulian DASCÄ‚LU - 27-32 Problematic Aspects Regarding Creation Of System For Supervision Of Activity And Quality Of Audit Works
by Diana RENCHECI - 33-45 Study On The Application Of Creative Accounting Techniques
by Elena HLACIUC - 46-53 Past And Perspective In The Development Of Accounting In The Romanian Space
by Vlad BULÄ‚U - 54-62 Valorization Of Winery Waste. Case Of The Republic Of Moldova
by Cristina DIACONU & Larisa BUGAIAN - 63-72 The Era Of Digitalization And Future Changes In The Accounting Profession
by Gabriel RAITA & Teodora Odett BREAZ - 73-80 Cryptocurrency As An Investment Or Disruptive Technology: Theoretical Insighs
by Cristina Gabriela COSMULESE - 81-89 Effects Of Financial Crisis On The Activity Of Economic Entities And On Relations With Stakeholders
by Ancuța-Anisia CHELBA & Veronica GROSU - 90-99 Impact Of The Activities Of Governed-Sponsored Enterprises On The Financial Policy Of The State: Case Of Ukraine
by Iryna TKACHUK & Artur ZHAVORONOK & Mariana KOBELIA - 100-109 E-Commerce In The Context Of Globalization And Digitalization: Opportunities, Challenges And Perspectives
by Svetlana MIHAILA & Galina BÄ‚DICU & Violeta CODREAN & Iulian DASCÄ‚LU - 117-131 The Contribution Of The Information Provided By The Management Accounting In The Decision-Making Process
by Camelia-Cătălina M1HALCIUC & Maria GROSU
February 2021, Volume 15, Issue 25
- 1-7 Biological Assets Accounting In The Agricultural Sector
by Monica Laura ZLATI & Cristian MIRICA - 8-15 Theoretical Perspectives Of Corporate Governance
by Cristina Gabriela COSMULESE - 16-23 Development Of Micro, Small And Medium-Sized Enterprises In Poland With The Support From Eu Funds
by Agnieszka PIWOWARCZYK - 24-29 Private Closed-End Investment Funds Of Non-Public Assets As A Form Of Collective Investment On The Capital Market In Poland
by Anna LICHOSIK - 40-47 A Bibliometric Analysis Of Voluntary Disclosure Research
by Simona-Maria TANASÄ‚ (BRÃŽNZARU)* & Veronica GROSU - 48-55 The Impact Of The National Economy`S Monetary Sector On The Monetization Level
by Viktoria KOVALENKO & Sergii SHELUDKO - 56-62 E-Commerce: A Bibliographic Analysis
by Artur ZHAVORONOK & Anna ALFIMOVA - 63-69 Prospects For Implementing Of Partnership Relations Regulation In Ukraine
by Lyudmyla SEROKLYN - 77-86 Econometric Analysis Of The Evolution Of Excisements On Fuels During The Health Crisis In Romania
by Anamaria-Geanina MACOVEI
October 2020, Volume 14, Issue 24
- 1-8 Analysis Of The Influence Of The Average Monthly Contribution Per Participant Of The Privately Managed Mandatory Pension Fund Brd
by Constantin DURAC - 9-17 Analysis Of The Idea Of Sustainability In Relation To The Economic, Social And Educational Dimensions Of Business Organizations. From The Sustainability Of The Present To The Sustainability Of The Future
by Marius-Costel EȘI - 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