Search
Now showing items 1-7 of 7
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...