Search Results - "MANEA MARINELA – DANIELA"
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THE PUBLIC INSTITUTIONS ACCOUNTING POLICIES AND PROCEDURES MANUAL – THE ENTITIES ACCOUNTING PROFESSIONALS’ OR THE SPECIALIZED FIRMS’ DESIGN?
Published in Journal of Public Administration, Finance and Law (01-06-2017)“…The accounting regulations in force, by OMFP no.1917/2005 with their subsequent changes and completions, namely OUG no.37/2011 modifying and completing the…”
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Accounting policies and practices applicable for the impairment of assets that generate income other than cash flows
Published in Audit financiar (Bucharest, Romania ) (01-07-2016)“…Starting with 2005, at an European level, the European Commission alongside the International Federation of Accountants (IFAC) promoted the implementation of…”
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Implementing ABC as Cost Management Model for the Human Resources Department: Evidence From a Romanian Entity
Published in SAGE open (01-04-2023)“…The study proposes a cost management model for recruitment, selection, employment, and integration (RSEI), for the human resources (HR) department in order to…”
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THE FAIR VALUE – REPRESENTATION OF THE MARKET VALUE IN ACCOUNTING. TRENDS AND PERSPECTIVES IN ROMANIAN ACCOUNTING PRACTICE
Published in CES working papers (01-06-2011)“…The market value, as a method of measuring the right value, also provides the highest objectivity due to the fact that it is based on information exterior to…”
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Creating the Legal Framework for Social Enterprises in Romania – Between the Necessity and the Reality of the Approach in the Local Area
Published in The International Conference "The Risk in Contemporary Economy" ("Dunarea de Jos" University. Faculty of Economics) (01-07-2019)“…Both before 1990 and after, in Romania there were forms of manifestation of the social economy, which, however, were not necessarily identified with them. The…”
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The Statement of Cash Flows in the Romanian Accounting Practice
Published in The International Conference "The Risk in Contemporary Economy" ("Dunarea de Jos" University. Faculty of Economics) (01-07-2019)“…According to the Romanian legislation in force, medium and large entities as well as public-interest entities present the statement of cash flows as part of…”
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The Reform of the Romanian Accounting System – between the Need and Reality of the Process
Published in "Ovidius" University Annals. Economic Sciences Series (Online) (01-01-2018)“…The Romanian’s account modernization process began long ago, somewhere around 2000 under the conditions of Romania's pre-accession to the European Union. The…”
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Choice of Accounting Policies on Borrowing Cost in View on IAS 23 “Borrowing Costs”
Published in "Ovidius" University Annals. Economic Sciences Series (Online) (01-01-2018)“…The phenomenon of globalization has generated in national accounts, processes such as harmonization, convergence and accounting normalization precisely in…”
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Corporate Social Responsibility between the Aim and the Reality
Published in The International Conference "The Risk in Contemporary Economy" ("Dunarea de Jos" University. Faculty of Economics) (01-07-2016)“…Taking into account the reality of the latest EU regulations regarding the non-financial reporting [1, European Parliament, 2014], according to which the…”
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HOW THE DEPRECIATION METHOD CONTRIBUTES TO ESTIMATING FUTURE TREASURY FLOWS OUT OF THE ASSETS USE – CASE STUDY IN THE GROUPS OF SOCIETIES FROM THE ROMANIAN AREA
Published in The International Conference "The Risk in Contemporary Economy" ("Dunarea de Jos" University. Faculty of Economics) (01-05-2015)“…The current paper further pursues a previous research which sets out to test the contribution of the amortization method to generating the future cash flows…”
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Budgetary Control of Sales: Models of Analysis in Economic Entities in Romania
Published in "Ovidius" University Annals. Economic Sciences Series (Online) (01-01-2020)“…The purpose of this research paper is to identify analysis models for performing budgetary control of sales in economic entities. After presenting the…”
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THE DEVELOPMENT OF THE COOPERATIVE SECTOR WITHIN THE EUROPEAN AND ROMANIAN AREA
Published in Network Intelligence Studies (01-06-2013)“…The current study sets out to analyze the cooperative sector throughout several decades, both in the European and the Romanian area. After a presentation of…”
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The Development of the Cooperative Sector within the European and Romanian Area
Published in Network Intelligence Studies (2013)“…The current study sets out to analyze the cooperative sector throughout several decades, both in the European and the Romanian area. After a presentation of…”
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Modeling and Treatment Applicable in the Establishment of the Necessary Variables for Testing the Mathematical Model Regarding the Contribution of the Amortization Method to The Estimation of the Cash Flows from the Use of Fixed Assets – Case Study Applied to the Groups of Societies within the European Space
Published in The International Conference "The Risk in Contemporary Economy" ("Dunarea de Jos" University. Faculty of Economics) (01-11-2012)“…The paper sets out to tackle with the problem of modeling the variables necessary for testing the suggested mathematical model – the net cash flows from using…”
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TENDENCIES IN ROMANIA'S EXPORT POTENTIAL ON THE EXTRA – COMUNITY MARKETS
Published in Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie (01-05-2014)“…The current paper sets out to realize an analysis on the external market for the Romanian exporters and evaluate, at the same time, the development…”
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THE DEPRECIATED REPLACEMENT COST - REPRESENTATION OF FAIR VALUE IN ACCOUNTING. TENDENCIES AND PERSPECTIVES IN THE ROMANIAN ACCOUNTING PRACTICE
Published in Analele Universităţii din Oradea. Ştiinţe economice (01-12-2011)“…The Romanian accounting system has gone through a radical reform in the last years, but the preoccupations for improving and developing Romanian accounting…”
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