Search Results - "Marinela - Daniela MANEA"

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  1. 1

    THE PUBLIC INSTITUTIONS ACCOUNTING POLICIES AND PROCEDURES MANUAL – THE ENTITIES ACCOUNTING PROFESSIONALS’ OR THE SPECIALIZED FIRMS’ DESIGN? by MarinelaDaniela MANEA

    “…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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    Journal Article
  2. 2

    Accounting policies and practices applicable for the impairment of assets that generate income other than cash flows by MANEA, Marinela Daniela

    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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    Journal Article
  3. 3

    Implementing ABC as Cost Management Model for the Human Resources Department: Evidence From a Romanian Entity by Florea, Nicoleta Valentina, Ionescu, Constantin Aurelian, Manea, Marinela Daniela, Topor, Dan Ioan, Capusneanu, Sorinel, Coman, Dan Marius, Stanescu, Sorina Geanina, Coman, Mihaela Denisa

    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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    Journal Article
  4. 4

    THE FAIR VALUE – REPRESENTATION OF THE MARKET VALUE IN ACCOUNTING. TRENDS AND PERSPECTIVES IN ROMANIAN ACCOUNTING PRACTICE by Manea, Marinela-Daniela

    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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    Journal Article
  5. 5

    Creating the Legal Framework for Social Enterprises in Romania – Between the Necessity and the Reality of the Approach in the Local Area by Manea Marinela-Daniela

    “…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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    Journal Article
  6. 6

    The Statement of Cash Flows in the Romanian Accounting Practice by Manea Marinela-Daniela

    “…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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    Journal Article
  7. 7

    The Reform of the Romanian Accounting System – between the Need and Reality of the Process by Manea MarinelaDaniela

    “…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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    Journal Article
  8. 8

    Choice of Accounting Policies on Borrowing Cost in View on IAS 23 “Borrowing Costs” by Manea MarinelaDaniela

    “…The phenomenon of globalization has generated in national accounts, processes such as harmonization, convergence and accounting normalization precisely in…”
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    Journal Article
  9. 9

    Corporate Social Responsibility between the Aim and the Reality by Marinela - Daniela Manea

    “…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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    Journal Article
  10. 10

    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 by Manea Marinela - Daniela

    “…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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    Journal Article
  11. 11

    Budgetary Control of Sales: Models of Analysis in Economic Entities in Romania by Mariana Zamfir, Marinela Daniela Manea, Ileana Iulia Istudor

    “…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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    Journal Article
  12. 12

    THE DEVELOPMENT OF THE COOPERATIVE SECTOR WITHIN THE EUROPEAN AND ROMANIAN AREA by MarinelaDaniela MANEA

    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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    Journal Article
  13. 13

    The Development of the Cooperative Sector within the European and Romanian Area by Manea, Marinela-Daniela

    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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    Journal Article
  14. 14
  15. 15

    TENDENCIES IN ROMANIA'S EXPORT POTENTIAL ON THE EXTRA – COMUNITY MARKETS by MANEA MARINELADANIELA, DUMITRU FELICIA

    “…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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    Journal Article
  16. 16

    THE DEPRECIATED REPLACEMENT COST - REPRESENTATION OF FAIR VALUE IN ACCOUNTING. TENDENCIES AND PERSPECTIVES IN THE ROMANIAN ACCOUNTING PRACTICE by Manea Marinela-Daniela

    “…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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    Journal Article