• Some Aspects of using Web 2.0/Enterprise 2.0 Technologies in Accounting 

      Mihai, Gianina (“Dunarea de Jos” University of Galati, 2014)
      We are living in an era where Wikipedia already contains 30 million articles, YouTube gets 100 hours of video content uploaded every minute and news appear on blogs faster than in mass-media. We are already talking about ...
    • Study on the Application of the Prudence Principle in Accounting of Credit Institutions 

      Radu, Riana Iren; Isai, Violeta (“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 ...
    • Tax and Accounting Aspects of the Assignment of Debts 

      Kayahan, Canturk; Memis, Cahit (“Dunarea de Jos” University of Galat, 2014)
      In recent years, the financial system has been evolving and developing at a rapid pace. Both the investors and the other market players aspire to know whether there is volatility in the market and to determine the structure ...
    • Tax and Accounting Aspects of the Assignment of Debts 

      Isai, Violeta; Radu, Riana Iren (“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 ...
    • The Tobacco Sector in Poland vs. the Czech Republic: an Analysis of the Impact of the Global Financial Crisis 

      Sroka, Włodzimierz; Lőrinczy, Marketa (Universitatea "Dunărea de Jos" din Galați, 2014)
      The paper presents a summary of the problems inherent in the tobacco sector in Poland and the Czech Republic, and analyses the impact of the global financial crisis on the growth of the industry. The paper commences with ...