Browsing by Author "Radu, Riana Iren"
Now showing items 1-18 of 18
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Accountancy Modeling on Intangible Fixed Assets in Terms of the Main Provisions of International Accounting Standards
(“Dunarea de Jos” University of Galati, 2014)Intangible fixed assets are of great importance in terms of progress of economic units. In recent years new approaches have been developed, additions to old standards so that intangible assets have gained a reputation ... -
Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System
(“Dunarea de Jos” University of Galati, 2013)The state monopolies set over the gambling market are a propensity of society nature, actually of her moral fundaments, so the aim of this paper is to analyses gambling monopoly as a solution of moral economy. The term ... -
Accounting and Fiscality in the Ottoman Empire
(“Dunarea de Jos” University of Galati, 2013)The Ottoman Empire was an imperial superpower that manifested its domination in the Mediterranean zone between 1299 and 1922. At the moment of their maximum glory, the ottomans ruled over three continents, meaning 19,9 ... -
The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model
("Dunarea de Jos" University of Galati, 2009-01)Placing the European accrual model upon cash accountancy model, presently used in Romania, at the level of the local communities, makes possible that the anachronism of the model to manifest itself on the discussion’s ... -
Conventional Leasing vs Islamic Leasing
(“Dunarea de Jos” University of Galati, 2014)Leasing developed in time, from the simple form of renting to the modern modality of financial from nowadays, as an alternative for loan. It is present in the entire world, being used both by the financial specialized ... -
The Cost of Medical Services per Patient and the Efficiency of Hospital Care Activity – an Insight from the Romanian Hospitals
(Universitatea "Dunărea de Jos” din Galați, 2016)The cost of medical services is a concept which cannot be overlooked from the managerial strategy of hospitals, given the fact that it reflects the expenses incurred in order to make the medical act possible. It adds up ... -
Critical Study Regarding the Evolution of Incomes and Expenses of the Romanian Healthcare System in the Context of Budgetary Decentralization
(Universitatea "Dunărea de Jos” din Galați, 2016)The healthcare system in Romania is continuously under a reform process, in order to make more efficient the medical care and to allow a wide access for the population to the healthcare services. The incomes of the healthcare ... -
Determination of the Effectiveness of Information Security and Audit Accounting IT Informational Program
(“Dunarea de Jos” University of Galati, 2014)In the current society, there are many options regarding the use of computer programs for the processing of accounting information. In this paper we propose to develop the method of approach, in terms of technical IT ... -
Developed Model for Debts Relief Decision Based on Financial and Accounting Reports Applied on PORT TRANS EUROPE SA
(2013)Business agents are today facing with a dynamic economic environment transformed by the direct effects of the economic crisis. In these circumstances the managers of the entities are forced to adapt to the economic ... -
Econometric Model – A Tool in Financial Management
(Editura Europlus Galaţi, 2011-07)The economic situation in Romania requires from the trader a rigorous analysis of vulnerabilities and opportunities offered by the external environment and a careful analysis of internal environmental conditions in which ... -
Features of VAT Accounting and Fiscality – History, Practices and Prospects
(2013)The value-added tax (VAT) is an indirect tax, supported by the final consumer of the good/service that it is applied. During the productive and commercial cycle, the companies pay VAT according to the value added on the ... -
Importance of delivery conditions in the external price calculation
(Editura Universităţii "Dunărea de Jos" Galaţi, 2005)The delivery conditions of the merchandise at export, established by the rules INCOTERMS 2000, influence the external price structure. There are some conditions in which the external price includes only the value of the ... -
Interest - “Loan Cost” or “Sin”?
(“Dunarea de Jos” University of Galati, 2014)Interest has appeared from the people need to borrow main agricultural products. Over the time, it has been the subject for many theories - for interest, and against interest- all of them having various reasons. Church ... -
The International Financial and Macro-Economic Frame of the Current Economic Crisis
(Editura Europlus Galaţi, 2010-01)The international financial and macro-economic frame of the current economic crisis is subjected to certain tensions yet remains relatively robust, even if there is a visible deceleration of economic growth in certain ... -
Quantification Methods of Management Skills in Shipping
(Europlus Galati, 2012-03)Romania can not overcome the financial crisis without business growth, without finding opportunities for economic development and without attracting investment into the country. Successful managers find ways to overcome ... -
Situațiile financiare, sursă importantă de informație în procesul decizional
(Universitatea "Dunărea de Jos" din Galați, 2012)Teza de doctorat cu tema "Situațiile financiare, sursă importantă de informație în procesul decizional" are un caracter interdisciplinar, este structurată în patru capitole și tratează concepte economice de mare importanță ... -
Study on the Application of the Prudence Principle in Accounting of Credit Institutions
(“Dunarea de Jos” University of Galati, 2014)With effect from 1 January 2012, according to The NATIONAL BANK of ROMANIA No. 27/2010, International Financial reporting standards (IFRS) have become the basis of the accounting system used by credit institutions in ... -
Tax and Accounting Aspects of the Assignment of Debts
(“Dunarea de Jos” University of Galati, 2014)The assignment of debts is the Convention by which the transferor lender submits a claim against the assignee to a third party. According to the MPF. 1898/2013 for amending and completing the accounting Regulations ...
