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Accountancy Modeling on Intangible Fixed Assets in Terms of the Main Provisions of International Accounting Standards
(“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 ...
The Romanian Swine Market in the EU Context
(“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 ...
Particularities of the “Individualism vs. Collectivism” Cultural Dimension in Galati County Business Environment
(“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 ...
Conventional Leasing vs Islamic Leasing
(“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 ...
Conservatism and Non-Conservatism in Inventories Assessment
(“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 ...
Determining the Future Value of Money through Alternative Methods Based on Forecast Cash Flows
(“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 ...