Výsledky vyhledávání - "Lucian Cernusca"

Perceptions regarding the Hard and Soft Competencies necessary to access the Romanian Labor Market

Autor: Lucian Cernusca, Teodor Florin Cilan, Luiela Magdalena Csorba

Publikováno v: Journal of Economics and Business Research, Vol XXIII, Iss 1, Pp 23-42 (2017)

The main aim of our research is to analyse the perceptions of the future economists (students and MBA students) in comparison with those of the employers, regarding the hard and soft competenices required in order to access the labor market. To do th

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doajarticles::1ea33de94c6e5efb7ef80de9e2f5c2f4
http://www.uav.ro/jour/index.php/jebr/article/view/892/pdf

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Empirical Study on the Creative Accounting Phenomenon

Autor: Cristina Nicolaescu, Delia David, Lucian Cernusca, Bogdan Cosmin Gomoi

Publikováno v: Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, Vol 26, Iss 2, Pp 63-87 (2016)

The present study aims to analyze the accounting professionals’ point of view as opposed to the students and master students’ one, regarding the creative accounting phenomenon existence and manifestation forms. In order to accomplish this objecti

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::08995fecb9b1b6181c28a31a6129d7e7
https://doaj.org/article/2b9d09cb6c1249cc9e42be74c98a9cb7

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NATIONAL AND INTERNATIONAL REGARDING THE ACCOUNTING POLICIES FOR THE FIXED ASSETS

Autor: LUCIAN CERNUSCA

Publikováno v: Anale. Seria Stiinte Economice. Timisoara. :109-114

The primary objective of the current study is to present a comparative analysis between the accounting policies regarding the fixed assets seen from the perspective of the Romanian accounting harmonized with the European directives and , on the other

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______645::1abe3845bd5ae20511a7127af7c26cd5
http://fse.tibiscus.ro/anale/Lucrari2012_2/AnaleFSE_2012_2_016.pdf

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The Romanian accountancy on the verge of Romania´s adherence to the European Union

Autor: Lucian, Cernusca

Publikováno v: Repositório Científico de Acesso Aberto de Portugal
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP

Romania knocks on the gates to joining the European Union. This fact can’t by-pass the national accounting system. The way for developing the Romanian accounting system is that of the implementation of the European Directives and the international

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::8721bb1f50a0174f916d9bdd349476f4

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ACCOUNTING STUDENTS‘ PERCEPTIONS ON THE EXPRESSION OFPROFESSIONAL JUDGMENT AND ETHICS IN THE ACCOUNTINGFIELD

Autor: Lucian Cernusca, Diana Elisabeta Balaciu

Publikováno v: Annales Universitatis Apulensis Series Oeconomica. 2(16):9-9

This study aims to present the accounting students' perception regarding the manifestation of accounting judgment and ethics in accounting in the current harmonization of the Romanian accounting system to IFRS and European regulations The main object

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::21d2dd1202a7d13a77c921481a98758a
http://oeconomica.uab.ro/upload/lucrari/1620142/09.pdf

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