• Acknowledging and Accounting for Employee Benefits 

      Moisescu, Florentina; Mihai, Iuliana ("Dunarea de Jos" University of Galati, 2009-01)
      Employee benefits are all forms of counter services granted by an entity in return to services given by the employees. This category includes only the benefits covered by the entity, not those from the state or the ...
    • The Financial Diagnosis – Component of the Global Diagnosis and Instrument of the Financial Analysis 

      Şușu, Ştefăniţă; Bîrsan, Mihaela ("Dunarea de Jos" University of Galati, 2009-06)
      Considering the general point of view, the concept of diagnosis has assumed the identification of disfunctionalities specific to its activities, as well as the analysis of facts and responsibilities, identification of ...
    • The Financial Structure Influence on the Cost of Capital and Enterprise Value 

      Bărbuță-Mişu, Nicoleta ("Dunarea de Jos" University of Galati, 2009-06)
      All enterprises seek to maximise the value of the assets and minimize the costs. Thus, they will explore the weighting of each way of financing (own funds or debt) in total financing, i.e. optimize the financial structure ...
    • The Impact of Economic Crisis on Direct Foreign Investments 

      Popa, Lucia Ramona ("Dunarea de Jos" University of Galati, 2009-06)
      The direct foreign investments play an extremely important role in the economic development of a country through technological and know - how transfer, the export promotion with favorable effects on commercial and payments ...
    • Impact of the Global Crisis on the Financial Linkages between the Stock Market and the Foreign Exchange Market from Romania 

      Ștefănescu, Razvan; Dumitriu, Ramona ("Dunarea de Jos" University of Galati, 2009-06)
      This paper explores the financial linkages between the Romanian stock market and the exchange market in the context of the global crisis. We investigate such relations for two periods of time: one from January 2006 to ...
    • The Investment Potential and Risks proper to Investment Activity within the Economy of Republic of Moldova 

      Hîncu, Rodica; Suhovici, Ana; Bunu, Mariana; Gumovschi, Ana; Dascaliuc, Daniela ("Dunarea de Jos" University of Galati, 2009-06)
      The paper is dedicated to the discussion of investment as a main promoter of economic development in conditions of risk and uncertainty. In the context of the topic of research this article has as particular interest the ...
    • New Valences for the Financial-Accounting System 

      Lupașc, Adrian; Lupașc, Ioana; Zamfir, Cristina Gabriela ("Dunarea de Jos" University of Galati, 2009-01)
      A new approach to a company’s information systems is needed, if we take into consideration the globalization process of the economy, the intensified competition, the impose of new qualitative demands or the adjustment ...
    • Operating Cash Surplus Determinations 

      Hada, Teodor ("Dunarea de Jos" University of Galati, 2009-06)
      The paper defines the concept of operating surplus. Then, it is compared to the gross operating surplus and the differences are identified. The two calculation methods are presented next: (1) operating revenue less ...