Zobrazeno 1 - 10
of 22
pro vyhledávání: '"Aurelia Ștefănescu"'
Publikováno v:
CECCAR Business Review, Vol 4, Iss 12, Pp 16-25 (2024)
The complexity, completeness and particularities of the banking industry influence opposable accounting practices. Approaching accounting practices for settlements within the banking network assumes the identification of the internal component of the
Externí odkaz:
https://doaj.org/article/5e203fd0f86c4579972082ee5c75dcd3
Publikováno v:
CECCAR Business Review, Vol 4, Iss 11, Pp 8-18 (2023)
The premise of addressing aspects concerning the revaluation of tangible fixed assets took into account its importance within the portfolio of components that precede the preparation of the annual financial statements. Through the correct and complet
Externí odkaz:
https://doaj.org/article/6925e01e998645829f57d1d01f8fff3c
Publikováno v:
CECCAR Business Review, Vol 3, Iss 12, Pp 13-22 (2023)
The public procurement of services completes the portfolio of mechanisms through which the public sector responds to community members in terms of social needs, quality, cost, timeliness, accountability and sustainability. The economic consequences o
Externí odkaz:
https://doaj.org/article/548606cc2b744a269f157cfbd27ce928
Publikováno v:
CECCAR Business Review, Vol 3, Iss 9, Pp 15-23 (2022)
The approach for the public procurement of tangible fixed assets takes into account their importance, complexity and sensitivity for the public sector. Considering the economic turbulence generated by the COVID-19 pandemic and the reduction of public
Externí odkaz:
https://doaj.org/article/65a5e44484094664b2152b12c83a2498
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 20, Iss 1, Pp 111-131 (2021)
Research Question: What is the degree of formal harmonization between IFRS and the national accounting framework currently applied by the non-banking financial institutions (NBFI) in Romania? Motivation: Measuring the degree of formal accounting har
Externí odkaz:
https://doaj.org/article/94317708bf7a4f5dab8b56c5d551710d
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 19, Iss 4, Pp 778-798 (2020)
Research Question: What is the impact of the performance audit missions on the activity of the Romanian public institutions? Motivation: Public resources' management and use, public sector entities' performance, in the context of the economic enviro
Externí odkaz:
https://doaj.org/article/09956f5a3e15481e8cf850b9dce719e5
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 17, Iss 4, Pp 626-640 (2018)
By its multiple facets, income tax is a subject of great interest both for academic and professional environment, on a microeconomic and macroeconomic level. After analyzing the relevant literature in the field, in order to demonstrate the influence
Externí odkaz:
https://doaj.org/article/83bb28d13ecb4da4b4831017c60878f3
Publikováno v:
Transylvanian Review of Administrative Sciences, Vol 14, Iss SI, Pp 75-91 (2018)
During the last ten years, inspired by New Public Management (NPM) concepts, significant changes have been brought to the Romanian public sector. These changes concerned organization, functioning mechanism, concepts, management, as well as its financ
Externí odkaz:
https://doaj.org/article/eb9c509153d148c59b7e5a84245232d5
Publikováno v:
CECCAR Business Review. 3:13-22
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e08fed62b68f04ee3bf3b957e201bb86
https://doi.org/10.37945/cbr.2022.12.02
https://doi.org/10.37945/cbr.2022.12.02
Publikováno v:
CECCAR Business Review. 3:15-23
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::906717c81fc5cc5f28c75f1cd1132519
https://doi.org/10.37945/cbr.2022.09.02
https://doi.org/10.37945/cbr.2022.09.02