Now showing items 1-16 of 16

    • Accountancy Modeling on Intangible Fixed Assets in Terms of the Main Provisions of International Accounting Standards 

      Radu, Riana Iren; Isai, Violeta (“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 ...
    • An Analisys for Intelligent Planning Applications 

      Mazilescu, Vasile ("Dunarea de Jos" University of Galati, 2014)
    • Analysis Particulars of Financial Instruments for Companies Not Listed in the Bucharest Stock Exchange Rate 

      Hada, Teodor; Avram, Teodora Maria (“Dunarea de Jos” University of Galati, 2014)
      The current paper presents the main features on the trading of financial instruments rated on the Unlisted market. The purpose of this paper is to give a general framework to study modalities of stock analysis of unlisted ...
    • Conservatism and Non-Conservatism in Inventories Assessment 

      Mihai, Iuliana Oana; Mihalcea, Lucean; Nedelcu, Adela (“Dunarea de Jos” University of Galati, 2014)
      This paper has two main objectives namely to identify the main inventories assessment methods used in the economic entities listed in manufacturing and reflecting the extent to which entities surveyed recorded impairment ...
    • Conventional Leasing vs Islamic Leasing 

      Isai, Violeta; Radu, Riana Iren (“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 ...
    • A Cross Cultural Quality House in a Global Economy 

      Boca, Graţiela Dana; Mukaj, Lindita; Duka, Erjon (“Dunarea de Jos” University of Galati, 2014)
      In today’s booming industry, many business are seeing to have quality their product, premises, factories, merchandise and services to be certificate. Quality certification is becoming more relevant in today’s market, ...
    • Determining the Future Value of Money through Alternative Methods Based on Forecast Cash Flows 

      Negoescu, Gheorghe; Mihalcea, Lucean (“Dunarea de Jos” University of Galati, 2014)
      The future value of money is an important instrument used in the determination of enterprise value as current assets correction. In the current literature there are various variants for calculating this correction. The ...
    • Econometric Analysis on Developing Decision to Promote an Investment Object of Small Business 

      Zamfir, Cristina Gabriela; Mihai, Gianina (“Dunarea de Jos” University of Galati, 2014)
      Econometric applications should be used for decision making on economic issues of the day. One of the most important is access to finance sources, a vital field to the country's economic activity. Accessing funding source ...
    • Implications of IFRS Adoption on Balance-Sheet vs Income Statement Figures 

      Burcă, Valentin (“Dunarea de Jos” University of Galati, 2014)
      On the last two decades, financial reporting area has suffered lot of changes in order to respond properly to the dynamics of the economic system characterized by continuous process of globalization, international ...
    • Inclusive Effects of Supporting Policies for Social Economy in Europe 

      Vîrlănuță, Florina Oana (“Dunarea de Jos” University of Galati, 2014)
      Massive layoffs caused by the global economic crisis required the evaluation of the effectiveness of active measures to promote employability. The strategy "Europe 2020 for smart, sustainable and inclusive growth" became ...
    • Influencing Factors of Rural Human Consumption in China 

      Qi Zhou, Jun Li; Zheng, Xiaoping; Moga, Liliana Mihaela; Neculiţă, Mihaela (“Dunarea de Jos” University of Galati, 2014)
      The paper combines the social capital theory, the ordered choice model, and the case study in order to analyze the influence factors of the rural human consumption. The results show the presence of inverted U shape curve ...
    • Model of Analysis of Advertising Concerning its Social or Commercial Responsibility 

      Susanu, Irina Olimpia; Herăscu, Daniela; Schin, George (“Dunarea de Jos” University of Galati, 2014)
      Advertising serves as a mod that shapes social and moral values of the viewer and therefore, due attention should be paid to ensure that the content is healthy, that it positively affects the viewer and the values that ...
    • Particularities of the “Individualism vs. Collectivism” Cultural Dimension in Galati County Business Environment 

      Gheorghe, Gabriela; Lukacs, Edit; Şarpe, Daniela; Lupaşc, Ioana (“Dunarea de Jos” University of Galati, 2014)
      Starting from the results and determined statistical indicators on data collected as part of the COMOR Project, developed by The Scientific Society of Management from Romania, to characterize managerial behavior in ...
    • The Role of Capital Structure in Company’s Financing 

      Bărbuţă-Mişu, Nicoleta; Bodea, Mihaela-Felicia (“Dunarea de Jos” University of Galati, 2014)
      The changes in capital structure and in financial components of a company have a particular importance in choosing optimal financing decision, in determining the impact of changes in capital structure and of elements ...
    • The Romanian Swine Market in the EU Context 

      Stanciu, Silvius (“Dunarea de Jos” University of Galati, 2014)
      Pork is a traditional food product for Romania, representing more than half of the annual meat consumption per capita. Swine farming is an activity mainly at full time households, ensuring subsistence, representing a ...
    • Trilemma EU and EMU Challenges: Fiscal Competition, Harmonization or Unification 

      Susanu, Monica (“Dunarea de Jos” University of Galati, 2014)
      Eurozone has grouped 18 countries in the European area, with different tax systems and thus, on the background of a common monetary policy numerous decisions and commitments for fiscal harmonization were adopted. ...