| Journal Article |
File Downloads |
Abstract Views |
| Last month |
3 months |
12 months |
Total |
Last month |
3 months |
12 months |
Total |
| A Decision Model for Companies Debt Reduction in Economic Crisis Conditions |
0 |
0 |
1 |
2 |
0 |
0 |
1 |
14 |
| A Fuzzy Set Qualitative Comparative Analysis (fsQCA) of the Agricultural Cooperatives from South East Region of Romania |
0 |
0 |
1 |
7 |
1 |
1 |
5 |
40 |
| A LITERATURE REVIEW OF COMPANIES CASH HOLDINGS |
0 |
0 |
2 |
302 |
0 |
0 |
6 |
766 |
| A Literature Review of Accounting and Auditing Related Parties Tranzactions |
0 |
0 |
0 |
56 |
1 |
2 |
12 |
289 |
| A STUDY ON THE ABC APPROACH IN COST MANAGEMENT PRACTICE |
0 |
0 |
1 |
26 |
0 |
0 |
2 |
105 |
| ACCOUNTING AND FISCAL ASPECTS REGARDING INTERNATIONAL TRADE |
0 |
0 |
0 |
14 |
1 |
1 |
1 |
65 |
| ACCOUNTING ISSUES CONCERNING THE APPLICATION OF INTERNATIONAL STANDARDS IN WINE PRODUCTION INDUSTRY |
0 |
0 |
1 |
15 |
0 |
0 |
1 |
54 |
| AN ANALYSIS OF THE ROMANIAN FISHERY SECTOR IN THE EUROPEAN COMMUNITY CONTEXT |
0 |
0 |
0 |
1 |
0 |
0 |
1 |
25 |
| Accountancy Modeling on Intangible Fixed Assets in Terms of the Main Provisions of International Accounting Standards |
0 |
0 |
0 |
4 |
1 |
1 |
1 |
41 |
| Accounting Treatment for Separate and Consolidated Financial Statements |
0 |
0 |
0 |
28 |
0 |
0 |
0 |
77 |
| Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System |
0 |
0 |
0 |
17 |
0 |
0 |
1 |
85 |
| Accounting and Fiscality in the Ottoman Empire |
0 |
0 |
3 |
46 |
0 |
0 |
10 |
173 |
| Addressing Offers with Apparently Unusual Low Prices |
0 |
0 |
0 |
2 |
1 |
1 |
1 |
24 |
| Analysis of Labour Productivity Dynamics of SNCF Navrom SA Progress through the Review of „Turnover” Indicator Evolution Based on a Unifactorial Model |
0 |
0 |
0 |
9 |
0 |
0 |
1 |
159 |
| Analysis of the impact of real estate market evolution on fixed assets’ capitalization in Romanian companies, based on the econometric model |
0 |
0 |
0 |
5 |
0 |
1 |
1 |
76 |
| Analysis on the Limitations and Development Perspectives within Judicial Accounting and Fiscal Expertise |
0 |
0 |
0 |
5 |
0 |
0 |
1 |
24 |
| Approaches Regarding the Application of ISQC1 and ISA 220 in the Audit Activity |
1 |
1 |
2 |
56 |
1 |
3 |
18 |
170 |
| Approaches Regarding the Application of ISQC1 and ISA 220 in the Audit Activity |
0 |
0 |
0 |
17 |
0 |
0 |
0 |
58 |
| Approaches to a New Regional Energy Security Model in the Perspective of the European Transition to Green Energy |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
3 |
| Aspects Regarding the Possibility of Increasing the Performance of the Organization by Motivating Human Resources (HR) |
0 |
0 |
0 |
13 |
0 |
0 |
2 |
95 |
| COMPARATIVE STUDY OF ACCOUNTING STANDARDS IN BRICS AND EU |
0 |
0 |
0 |
20 |
0 |
0 |
1 |
89 |
| Capturing Entrepreneurial Opportunities in the Romanian Equine Sector: an Fs-Qca Approach |
0 |
0 |
1 |
3 |
0 |
0 |
1 |
12 |
| Cash-Flow Analysis Base of the Company's Performance Evaluation |
0 |
0 |
0 |
26 |
0 |
1 |
1 |
113 |
| Cautious Practice in Accountancy Credit Units |
0 |
0 |
0 |
3 |
1 |
1 |
1 |
40 |
| Challenges and Limits of the Criminal Judicial Accounting Expertise. Analysis of the Expertise Effects upon the Criminal Cases |
0 |
0 |
2 |
13 |
0 |
0 |
2 |
62 |
| Considerations Regarding the Assessment Capacity and Recognition in Accounting of Human Capital |
0 |
0 |
0 |
7 |
0 |
0 |
0 |
24 |
| Considerations Regarding the Assessment Capacity and Recognition in Accounting of Human Capital |
0 |
0 |
0 |
4 |
0 |
0 |
1 |
20 |
| Considerations Regarding the Possibility of Emphasising the Virtual Currency Transactions in Accounting |
0 |
0 |
1 |
39 |
1 |
1 |
2 |
80 |
| Consumer Behavior in Crisis Situations. Research on the Effects of COVID-19 in Romania |
0 |
0 |
1 |
42 |
0 |
2 |
13 |
244 |
| Conventional Leasing vs Islamic Leasing |
0 |
0 |
4 |
96 |
0 |
0 |
32 |
624 |
| Corporate Governance and Related Parties Transactions - Evidence from Romanian Listed Companies |
0 |
0 |
0 |
4 |
1 |
1 |
1 |
14 |
| Corporate Governance and Related Parties Transactions - Evidence from Romanian Listed Companies |
2 |
2 |
3 |
15 |
3 |
3 |
4 |
37 |
| Critical Study Regarding the Evolution of Incomes and Expenses of the Romanian Healthcare System in the Context of Budgetary Decentralization |
0 |
0 |
0 |
3 |
1 |
1 |
1 |
28 |
| DEVELOPMENT OF LIBERAL PROFESSIONALS DURING THE FINANCIAL CRISIS |
0 |
0 |
0 |
22 |
0 |
0 |
0 |
104 |
| Decision-Making Model for the Company’s Obligations Reduction in Current Crisis Conditions from Romania |
0 |
0 |
0 |
1 |
0 |
0 |
0 |
36 |
| Determination of the Effectiveness of Information Security and Audit Accounting IT Informational Program |
0 |
0 |
1 |
25 |
1 |
1 |
5 |
62 |
| Developed Model for Debts Relief Decision Based on Financial and Accounting Reports Applied on PORT TRANS EUROPE SA |
0 |
0 |
0 |
0 |
1 |
1 |
1 |
35 |
| ENTREPRENEURIAL OPPORTUNITIES THROUGH THE RECYCLING OF RENEWABLE RESOURCES IN THE EQUESTRIAN SECTOR: AN fsQCA APPROACH |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
3 |
| Econometric Model – A Tool in Financial Management |
0 |
0 |
1 |
101 |
1 |
1 |
3 |
210 |
| Economic Evaluation of Policies for Creation of Railway Transport Corridors in Europe – Case Study for Micro-level Corridor A |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
30 |
| Economic and Financial Diagnosis - Fundamental Method in Management Accounting |
0 |
0 |
3 |
83 |
0 |
0 |
12 |
299 |
| Energetic Issues Concerning the Content of Money |
0 |
0 |
0 |
2 |
0 |
0 |
1 |
22 |
| Exploring Precursors of Renewable Energy Portfolio Diversification Using TPB |
0 |
0 |
0 |
0 |
0 |
0 |
1 |
4 |
| Features of VAT Accounting and Fiscality – History, Practices and Prospects |
0 |
0 |
1 |
37 |
0 |
0 |
1 |
379 |
| Financial Performance and Shareholders’ Equity Dynamics – Case of Industry and Constructions Listed Companies |
1 |
1 |
2 |
11 |
1 |
1 |
2 |
42 |
| Financial Performance – A Key Factor for Managerial Decisions |
0 |
0 |
2 |
14 |
0 |
0 |
2 |
72 |
| Financing Political Parties and Electoral Campaigns in Romania – Challenges for Professional Accountants |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
8 |
| GP METHOD - BETWEEN THEORY AND PRACTICE |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
43 |
| IDENTIFYING AND QUANTIFYING COMPONENTS OF TRANSACTION COSTS IN THE BANKING SYSTEM |
0 |
0 |
0 |
8 |
1 |
1 |
2 |
54 |
| Importance of Delivery Conditions in the External Price Calculation |
0 |
0 |
0 |
29 |
1 |
1 |
3 |
127 |
| Innovative Strategies Development of the Company in Terms of Global Competition |
0 |
0 |
0 |
23 |
0 |
0 |
0 |
85 |
| Interest - “Loan Cost” or “Sin”? |
0 |
0 |
0 |
11 |
1 |
1 |
2 |
42 |
| Issues of Auditing Non-Reimbursable Financing Funding Projects |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
28 |
| Limiting Factors that Influence the Formation of Producer Groups in the South-East Region of Romania: A Fuzzy Set Qualitative Comparative Analysis (fsQCA) |
0 |
0 |
0 |
4 |
1 |
1 |
1 |
78 |
| Literature Review and Evolution of Beneficial Owner Concept. Views from the Accountancy Profession |
1 |
1 |
7 |
13 |
1 |
1 |
13 |
33 |
| Modalities of Financing and Acknowledgement in Accounting for the Worship Entities of RomaniaAbstract:Religion represents a social, but also an individual reality, which must be analyzed in the context of the society, in terms of the institutional process. Considering the worship entities role in the social life of community, they are supported by the state with budgetary subventions, but also with fiscal facilities and citizens sponsorships encouragement. View as a patrimonial entity, each worship institution must organize its own accounting, the bookkeeping being realized in the simple-entry system. The worship entities elaborate yearly their own Budget of Incomes and Expenses, controlling permanently the respecting of legal sources for incomes and legal destinations for expenses. The incomes and expenses are grouped on activities types: activities without lucrative purpose and economic activities. The bookkeeping is yearly verified by the censors commission of the church. On the level of central institutions, the bookkeeping is kept in double-entry system, with Check Balance and Balance Sheet |
0 |
0 |
0 |
4 |
1 |
1 |
1 |
135 |
| New Aspects Regarding the Role of Banks in Economy in the Context of Globalization |
0 |
1 |
1 |
13 |
0 |
1 |
2 |
42 |
| New Considerations on the Role of Entrepreneurship’s Knowledge in Economic Development of One Euroregion |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
42 |
| PARTICULARITIES OF ACCOUNTING IN ORGANIC AQUACULTURE INDUSTRY |
0 |
0 |
0 |
14 |
0 |
0 |
3 |
66 |
| PARTICULARTS REGARDING THE ACCOUNTING RECOGNITION OF REVENUE – THE CASE OF MOBILE OPERATORS |
0 |
0 |
0 |
8 |
0 |
0 |
1 |
41 |
| PATENT EVALUATION FOR ACCOUNTING REGISTRATION – STRATEGIC TOOL FOR BUSINESS DEVELOPMENT |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
38 |
| Proactive Mentality for Business Development in Romania |
0 |
0 |
0 |
9 |
0 |
0 |
0 |
100 |
| Production Control through Costs Based on Activities - Case of the Romanian Companies |
0 |
0 |
0 |
7 |
1 |
1 |
1 |
25 |
| Quantification Methods of Management Skills in Shipping |
0 |
0 |
0 |
12 |
0 |
0 |
0 |
77 |
| STUDY ABOUT THE ACKNOWLEDGEMENT IN ACCOUNTING FOR THE SOFTWARE PRODUCTS – ON THEIR PRODUCTION AND SALE FLUX |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
140 |
| STUDY ABOUT THE ROAD TRANSPORTATION COSTS AND FISCALITY IN THE ROMANIAN COMPANIES |
0 |
0 |
0 |
5 |
0 |
3 |
5 |
36 |
| STUDY ON THE COSTS IN THE ANIMAL HUSBANDRY SECTOR - DIAGNOSIS AND PROSPECTS IN ROMANIA |
0 |
0 |
0 |
12 |
0 |
0 |
0 |
110 |
| Social Entrepreneurship in Equestrian Sector. A Literature Review |
0 |
0 |
6 |
13 |
0 |
0 |
9 |
27 |
| Some Accounting Aspects regarding the Elections Campaigns in Romania |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
17 |
| Some Considerations on the Measures to Counter the Risk of Bankruptcy for Small and Medium Enterprises during the Financial Crisis |
0 |
0 |
0 |
23 |
1 |
1 |
1 |
110 |
| Strategic Measures to Decrease the Adverse Effects of Financial Crisis |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
45 |
| Study on the Application of the Prudence Principle in Accounting of Credit Institutions |
0 |
0 |
0 |
76 |
0 |
0 |
1 |
229 |
| Sustainability of the Public Acquisitions System in Romania in the Process of Transition to a Green Economy |
0 |
0 |
0 |
7 |
0 |
0 |
0 |
29 |
| Sustainable entrepreneurship in equine services |
0 |
0 |
5 |
9 |
2 |
2 |
13 |
17 |
| THE ACCOUNTING SYSTEM AND BUDGETARY FUNDING OF PUBLIC INSTITUTIONS. CASE STUDY: INSTITUTIONS FINANCED BY THE LOCAL COUNCIL OF GALATI |
0 |
0 |
0 |
12 |
0 |
0 |
0 |
55 |
| THE APPLICABILITY OF THE PRUDENCE PRINCIPLE TO BANK COMPANIES IN THE VISION OF IAS 37 |
1 |
1 |
1 |
81 |
2 |
2 |
3 |
235 |
| THE CAPITALISATION OF THE ROMANIAN LAND FUND IN THE CONTEXT OF EUROPEAN INTEGRATION |
0 |
0 |
0 |
8 |
0 |
0 |
0 |
42 |
| THE DEVELOPMENT OF ROMANIAN AQUACULTURE SECTOR |
0 |
0 |
1 |
6 |
0 |
1 |
2 |
42 |
| THE DEVELOPMENT OF THE ORGANIC AQUACULTURE. CASE STUDY: ROMANIA |
0 |
0 |
1 |
18 |
0 |
0 |
1 |
112 |
| THE IMPLICATIONS OF INFORMATION SYSTEMS AUDIT FOR FINANCIAL STATEMENT |
0 |
0 |
0 |
23 |
0 |
0 |
0 |
85 |
| Tax and Accounting Aspects of the Assignment of Debts |
0 |
0 |
3 |
15 |
0 |
1 |
45 |
161 |
| The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model |
0 |
0 |
0 |
2 |
0 |
0 |
1 |
51 |
| The Analysis of Financial Conditions Imposed by Banks for the Approval of Long Term Credits Requested by Economical Agents |
0 |
0 |
0 |
26 |
0 |
0 |
1 |
203 |
| The Cost of Medical Services per Patient and the Efficiency of Hospital Care Activity – an Insight from the Romanian Hospitals |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
24 |
| The Impact of Diferent Types of Foreign Owners on Firm Performance - Case of Romanian Listed Companies |
0 |
0 |
0 |
4 |
1 |
2 |
2 |
41 |
| The Interest of Shareholders in Terms of IFRS vs. U.S. GAAPAbstract:Found transfer to the emerging markets by investments, is requiring knowledge about the world’s two main accounting systems: Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). IFRS is used in the European Union and many other countries although GAAP system is used principally in the United States. Many countries have their own accounting systems, although most conform to one main system or the other as they work to keep their markets modern. All accounting systems follow double-entry practices that categorize transactions as revenue or expenses, assets or liabilities. In the paper we intend to underline differences between the two primary accounting systems that may affect the results. We appreciate that the understanding about both GAAP and IFRS, it can make a better evaluation of numbers from companies that follow neither system |
0 |
1 |
2 |
23 |
1 |
3 |
6 |
386 |
| The International Financial and Macro-Economic Frame of the Current Economic Crisis |
0 |
0 |
0 |
34 |
0 |
0 |
1 |
105 |
| The Provisions for the Risk of Loss in the Case of the Loans Granted by the European Banks |
0 |
0 |
0 |
3 |
1 |
2 |
2 |
45 |
| The commercial growth of farmer cooperatives in Romania: A double‐hurdle model analysis |
0 |
0 |
2 |
2 |
0 |
2 |
5 |
5 |
| VERIFICATION PROCEDURE EUROPEAN FUNDED PROJECTS THROUGH FINANCIAL AUDITS |
0 |
0 |
0 |
8 |
0 |
0 |
0 |
31 |
| Total Journal Articles |
6 |
8 |
62 |
1,814 |
32 |
51 |
286 |
8,475 |
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