Afișează articolele 101-120 of 377

    • The Perspectives and the Opportunity of Evaluation from the Angle of the Relation Evaluation – Accounting – Reporting 

      Antonescu, Ligia; Antonescu, Mihail ("Dunarea de Jos" University of Galati, 2009-01)
      Regardless of the moment and the presentation stage of accounting data, the arguments of calculus and evaluation are integrated as a unit, inseparable from the accounting methods, being required by the existence ...
    • Theories and Methods of Assessment that have Influenced International Practices 

      Onica, Cristina Mihaela; Domnițeanu, Lucian ("Dunarea de Jos" University of Galati, 2009-01)
      While some theorists have been reluctant to express their opinions and give solutions to the problem of evaluation, in addition to other issues earlier review, sought in the theories developed to propose various methods for ...
    • Human Capital and Romania’s Perspective in the EU 

      Chirilă, Mihai ("Dunarea de Jos" University of Galati, 2009-01)
      The source of improving people life standard depends, alongside other factors, on efforts oriented towards education, research, and knowledge enrichment. It is also related to development and dissemination of high ...
    • The Butterfly Effect on the Agricultural Bank System at the Grass-Roots Level 

      Qinxian, Xu; Jian, Zhang ("Dunarea de Jos" University of Galati, 2009-01)
      The competition power of the Agricultural Bank of China has been dropping down for several years. The reason is that banks at the grass-roots level don’t think much of managing the subtle links. The paper uses the ...
    • The Reflection of the Governmental Subsidies According to IAS 20 in Accountancy 

      Isai, Violeta ("Dunarea de Jos" University of Galati, 2009-01)
      The governmental subsidies refer to the assistance given to a company by the government in exchange of respecting some conditions regarding the operation activities. They can be: afferent to the assets, incomes or ...
    • Towards a Humanistic Conception of Cyberspace. A Twofold Challenge for Netizens Mobilizing for a Democratic Internet Governance 

      Pavan, Elena; Senges, Max; Komaitis, Konstantinos ("Dunarea de Jos" University of Galati, 2009-01)
      Our paper critically addresses the involvement and the role of civil society entities in new participatory forms of governance, using the Internet governance (IG) debate as a case study. The Internet is first and foremost ...
    • The Dualistic Model of European Agriculture: a Theoretical Framework for the Endogenous Development 

      Sortino, Antonio; Chang Ting Fa, Margherita ("Dunarea de Jos" University of Galati, 2009-01)
      The European model of agriculture refers to a multifunctional and virtuous model of agriculture that is progressively substituting the productivist model of agriculture, that, in the recent past, has been supported by ...
    • Economic Analysis of Agricultural Investments 

      Zugravu, Adrian; Moga, Liliana Mihaela ("Dunarea de Jos" University of Galati, 2009-01)
      The purpose of this paper is to introduce a modification of a standard four input production process where energy is used in an inefficient way due to partly unnecessary waste of energy. The changes in production ...
    • Using Design Patterns in Education and Tutoring for the Software Systems Projects in Economic 

      Novac-Ududec, Cornelia ("Dunarea de Jos" University of Galati, 2009-01)
      The paper deals with a training system with a client-server architecture created for students who are learning to design and implement object-oriented software systems with reusable components, and also targeting those ...
    • Analysis of the Financial Equilibrium on the Building Sector - Case of Romania 

      Bărbuță-Mişu, Nicoleta ("Dunarea de Jos" University of Galati, 2009-01)
      This paper is in fact an analysis of the financial equilibrium on the building sector in the period 2001 – 2006 of a sample of 11 enterprises from Galati County – Romania. The aim of this analysis is reflecting to ...
    • A Business Process Management System based on a General Optimium Criterion 

      Mazilescu, Vasile; Șarpe, Daniela; Neculiță, Mihaela; Micu, Angela Eliza ("Dunarea de Jos" University of Galati, 2009-01)
      Business Process Management Systems (BPMS) provide a broad range of facilities to manage operational business processes. These systems should provide support for the complete Business Process Management (BPM) life-cycle ...
    • The Knowledge Economy 

      Muntean, Mihaela-Carmen; Nistor, Costel; Manea, Ludmila Daniela ("Dunarea de Jos" University of Galati, 2009-01)
      We are living through a period of profound change and transformation of the shape of society and its underlying economic base .The nature of production, trade, employment and work in the coming decades will be very ...
    • Fixed-term Contracts, Transitions and Wage Growth: Evidence from Spain 

      Caparros Ruiz, Antonio; Navarro Gomez, Mª Lucía ("Dunarea de Jos" University of Galati, 2009-01)
      Employment instability is considered one of the main problems of the Spanish labour market. Thus, the proportion of temporary workers in Spain is around 30 per cent that is the highest rate of the European Union ...
    • 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 ...
    • Land Reform and Farm Land Rental Market Operation in the Northern Uplands of Vietnam 

      Thanh, Nguyen Trung ("Dunarea de Jos" University of Galati, 2009-01)
      This paper examines the factors affecting the participation of farm households in farm land rental markets with particular focus on the impact of the land reform. The operational outcomes of such market participation are ...
    • Tourism Development and the ‘Hidden’ Phenomenon 

      Asero, Vincenzo ("Dunarea de Jos" University of Galati, 2009-01)
      This paper focus on ‘hidden’ tourism phenomenon, that is the tourist demand that in many destinations eludes the official survey system. Estimation of hidden tourism requires information drawn from tourism demand and ...
    • 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 ...
    • 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 ...
    • Automated Web Applications Testing 

      Căpriță, Alexandru Dan ("Dunarea de Jos" University of Galati, 2009-01)
      Unit tests are a vital part of several software development practices and processes such as Test-First Programming, Extreme Programming and Test-Driven Development. This article shortly presents the software quality ...
    • Promotion Strategy Specific to Organizations Participating in “Back to School” Program 

      Susanu, Irina; Cristache, Nicoleta; David, Sofia; Elmazi, Liljana; Nedelea, Alexandru ("Dunarea de Jos" University of Galati, 2009-01)
      Romania’s stationery market records a growth rhythm of about 10-15 percent per year. For the beginning of school year 2007-2008, organizations of the type forecast a growth of 25%. During the top period, stationery sales ...