• The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model 

      Radu, Riana Iren; Ionescu, Eduard ("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 ...
    • Development of the International Trade in Terms of Incoterms 2010 Rules 

      Paliu-Popa, Lucia (Europlus Galati, 2012-03)
      It is known that the world economy provides the entrepreneurs a wide range of functional integration in foreign trade systems, but these commercial transactions are subject to common rules established and uniformly applied ...
    • The Legal and Accounting Dimension of Pawn 

      Cenar, Iuliana (Universitas Galatiensis, 2009-06)
      The growing tendency of transactions taking place in pawn shops, their importance in obtaining financial resources in times of economic crisis and the need to get complete and accurate accountancy information are the ...