• Environmental Financial Accounting 

      Moisescu, Florentina; Mihai, Oana (Universitas Galatiensis, 2006-01)
      From a company’s perspective, there seem to be two underlying forces driving company interest in various kinds of environmental performance data that might be considered varieties of accounting. The first is a growing ...
    • Extension through analogy a useful method in the study of disparities 

      Puşcaciu, Florin Dan; Puşcaciu, Viorica (Universitatea "Dunărea de Jos" din Galaţi, 2006)
      The method of extension through analogy is, in our view, useful for comparisons between miscellaneous economical indicators belonging to the same structure, also between indicators which belongs to various economical ...
    • Financial Audit – Undisputed Source in Precise Informing of Financial Statement’s Users 

      Afanase, Constantin (Universitatea "Dunărea de Jos" din Galaţi, 2006)
      Financial audit implies a methodology of assessment to ensure an independent opinion so that to equally protect all the users of financial information: shareholders, state, employees, banks, stock exchange, debtors, ...
    • The Fiscal Dimension of the Environment Policy 

      Susanu, Monica (Universitatea "Dunărea de Jos" din Galaţi, 2006)
      Present for the first time on the European order of business at the beginning of the ‘70s, the concern for the environment gains a distinctive nature as the Rome Club signalled the diminishing of the natural resources ...
    • The Fisheries and Aquaculture Component of Rural Development 

      Zugravu, Adrian (Universitatea "Dunărea de Jos" din Galaţi, 2006)
      Fisheries and aquaculture can provide a key contribution to food security and poverty alleviation. Fisheries and aquaculture policy is an instrument for the conservation and management of fisheries and aquaculture. It ...
    • Integrating Data Mining Into Business Intelligence 

      Enache, Maria Cristina (Universitatea "Dunărea de Jos" din Galaţi, 2006)
      Data Mining is a broad term often used to describe the process of using database technology, modeling techniques, statistical analysis, and machine learning to analyze large amounts of data in an automated fashion to ...
    • Issues Related to a Reasonableness of Executive Compensation Analysis 

      Micu, Adrian; Micu, Angela-Eliza (Universitas Galatiensis, 2006-01)
      In most companies, there is ongoing conflict between managers in charge of covering costs (finance and accounting) and managers in charge of satisfying customers (marketing and sales). Accounting journals warn against ...
    • Methodology of diagnosing enterprise activity and techniques of diagnosis 

      Onica, Mihaela Cristina (Universitas Galatiensis, 2006-01)
      The diagnosing methodology, on one hand, should allow liberation of the main elements for elaboration of the survey and, besides that, for thorough research in case of abnormalities and, on the other hand, should neglect ...
    • Monetary Expectations of the Romanian Executives Regarding the Adheration 

      Ştefănescu, Răzvan; Dumitriu, Ramona (Universitatea "Dunărea de Jos" din Galaţi, 2006)
      This paper explores the monetary expectations induced to the managers of Romanian firms by adheration. It is based on an investigation among twenty Romanian executives regarding the impact on adheration over monetary aspects: ...
    • Oil Effect on World Economy 

      Neculiță, Mihaela; Șarpe, Daniela; Mazilescu, Vasile (Universitas Galatiensis, 2006-01)
      The paper presents the macroeconomic effects of the oil trade on the world economy, taking into account a number of factors that characterise it: evolution of oil price, as well as dynamics of oil exports, economic ...
    • Particulars of Leasing Contracts Entries According to IAS 17 

      Isai, Violeta (Universitas Galatiensis, 2006-01)
      Leasing operations are today an efficient means for the leasing companies to sell long-term use goods under advantageous conditions of price and delivery terms while third companies become owners without outstanding ...
    • Possibilities and Limits of the Quality Integrated Management within the Romanian Companies 

      Şarpe, Daniela; Neculiţă, Mihaela; Mazilescu, Vasile (Universitatea "Dunărea de Jos" din Galaţi, 2006)
      The authors of the paper try to identify the main approaches in the field of the Quality Integrated Management on the Romanian companies’ level, starting with the discussion about the theoretical frame of the topic. The ...
    • Postadheration Strategies of the Romanian Companies 

      Dumitriu, Ramona; Ştefănescu, Răzvan (Universitas Galatiensis, 2006-01)
      This paper explores the Romanian enterprises preparations for the adheration to the European Union. It is based on an investigation among twenty executives in which they describe their measures to deal with the changes ...
    • Realities of the Self-Employment Process in Romania 

      Şarpe, Daniela; Iordăchescu, Mihaela; Stan, Cătălina (Universitatea "Dunărea de Jos" din Galaţi, 2006)
      The present analyse was developed within the framework of Self-Employment project, i.e. “Guidance and counselling for self-employment”, financed under EU Leonardo da Vinci Programme. The aim of this project is to identify ...
    • The Recovering of the Finances by the State Budget 

      Bărbuță-Mişu, Nicoleta (Universitas Galatiensis, 2006-01)
      In this paper is presented a case study realized on an enterprise which has debts to the state budget. The scope of this paper is to show how the State is able to collect its finances from the economic agents more efficient ...
    • The Relationship Between Fuzzy Reasoning and its Temporal Characteristics for Knowledge Management 

      Mazilescu, Vasile; Șarpe, Daniela (Universitas Galatiensis, 2006-01)
      The knowledge management systems based on artificial reasoning (KMAR) tries to provide computers the capabilities of performing various intelligent tasks for which their human users resort to their knowledge and collective ...
    • The Role of Enterprise Portals in Enterprise Integration 

      Rizescu, Gianina (Universitatea "Dunărea de Jos" din Galaţi, 2006)
      Today’s enterprises are moving business systems to the Internet - to connect people, business processes, and people to business processes in enterprise and across enterprise boundaries. The portal brings it all together: ...
    • The Role of Public Relations in Social Responsibility of Romanian Enterprises 

      Cristache, Nicoleta (Universitas Galatiensis, 2006-01)
      The Excellence study has shown that public relations is an unique management function that helps an organisation interact with social and political components of its environment. These components make up the institutio ...
    • Romanian Banking System Evolution and Basel II Requirements 

      Nicolau, Mihaela (Universitas Galatiensis, 2006-01)
      Before 1989, Romanian Banking System was structured in the specific way of a centralized economy. Restructuring of the banking system took its first step at the end of 1990 when the newly- established bank, Banca Comercială ...
    • Romania’s Assent to the European Union – National Strategy 

      Hurjui, Ioan (Universitas Galatiensis, 2006-01)
      The historic context in which Romania’s steps regarding the assent into the communitarian structures are joined, can be placed under the sign of profound changes who interfered in the Romanian society after 1989 such as: ...