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THE FIXED MEANS: AN ACCOUNTING CONCEPT OR A FISCAL ONE?
Get PDFStarting from the analysis of the accounting regulations applied to the economic operators, in their evolution after 1989, the specific accounting regulations for certain fields of activity and for certain categories of entities and starting from the fiscal rules and some paper works, we want to clarify in this study some conceptual issues referring to the fixed means, the tangible fixed assets components, of impacting financial information, respectively, on taxation. Is the concept of “fixed means” an accounting one or a fiscal one? We try to answer to this question and also to formulate an opinion on whether it is longer justified to use this concept in the accounting vocabulary and hence in the production of information presented in financial statements or in the fiscal vocabulary and implicitly in the work done to produce information provided in the fiscal reports
THE DETERMINANTS OF E-GOVERNMENT RELATIONAL MODELS CONSTRUCTION: INTERACTION, COMMUNICATION, PARTICIPATION AND COLLABORATION
Get PDFIn recent decades the integrating approach of new information and communication technologies in the public sector grew faster. Worldwide, most states have made and still make substantiate efforts towards the coherent strategies implementation in order to favor the complex process of integrating the new information and communication technologies. Regardless of the objectives - maximizing efficiency, increase transparency in the decision process, improve service quality or citizen participation in decision making - what we call today e-Government has become an essential mechanism in administrative reforms, independent of aggregation level. The article presents an analysis of the factors that define the outline of the e-government relational model
PROJECT MANAGER SKILLS, RISK MANAGEMENT TOOLS
Get PDFAlthough the projects are different from each other there are many common things that contribute to their success. Looked overall, the success of a project is the result of a multitude of factors. This person is considered the "engine" of the project. The man who makes the action set for the achievement of project objectives to be brought to an end. The project manager must have the technical knowledge and economic diverse. He should be able to choose a team and lead. You must be tenacious, combative, to know how to communicate both within the team and beyond. In a word, the project manager must have an impressive stock of knowledge, skills and abilities and appreciate as Peter Drucker, to "exist for the organization. To be its servant. Any management who forget this will only cause damage to the organization. "This study will focus on highlighting the skills of the project manager and their role in managing difficult situations or risk
INFLUENCE OF NATIONAL CULTURE ON BEHAVIOR OF BUSINESS: COMPARATIVE STUDY OF SLOVAKIA AND UKRAINE
Get PDFThis article examines the influence of national culture on the behavior of enterprises by comparing two countries - Ukraine and Slovakia. The data is based on the original author\u27s own research on the enterprises of Ukraine and Slovakia. The paper is investigated why and how cultural factors (informal institutions) may influence the perception of companies of rules of the game, and the formation of appropriate behavior. On the basis of surveys conducted among enterprises of Ukraine and Slovakia main conclusions about current formal rules of the game in these countries, perception by entrepreneurs these rules and the formation of certain behavior by them are done. In work on the basis of comparative analysis conclusions about the impact of national culture on the development of entrepreneurship in the national economy are done.The author of the article examines the following indicators: national culture, personal characteristics of respondents, subordination of norms, opportunism, and coherence of formal and informal institutions at the national level. In particular the most important indicators of the perception of norms are: indicators of perception of entrepreneurs of regulation and public policies in the field of entrepreneurship, business productivity, perceptions of bribery and tax evasion, etc
INFORMATION CAMPAIGNS – MEANS OF COMMUNICATION WITH CUSTOMERS
Get PDFWithin a company’s activities, an important role is granted to the performance and implementation of information campaigns for the final consumers. The paper has the general objective to identify specific issues that constitute the premises for the preparation and conduct of such activities, and especially the expected results. The analysis is performed and based on a direct research among several companies, which operate in various fields, for the identification of a method of performance and implementation of information campaigns that are necessary for ensuring visibility on the reference market. The aim of the study was to identify the importance that the firms from Resita give to information campaigns addressed to a target audience. The study was carried from April to May 2013 on a sample of small, medium and large firms, which operate in trade, manufacturing and services. The questions and the discussions addressed to the public were meant to outline the specific aspects of the exact way in which the information campaigns were done for their clients, but also to underline the results obtained with the help of these campaigns
THE COORDINATES AND TYPOLOGY OF RELATIONSHIP BETWEEN THE PUBLIC SYSTEM AND THE DIFFERENT CATEGORIES OF STAKEHOLDERS
Get PDFThe development of the new information and communication technologies, which favored the modern societies transformation into knowledge-based society, forced a reconsideration of the governance principles based on what Abraham Lincoln said “Governance of citizens by citizens and for citizens\u27\u27. The knowledge society coordinates raises new challenges for the public system, offering, at the same time, the opportunity to do activities more efficient and to development those approach that brings the citizen closer to public systems. Basically, by reconsidering and by emerging in the public system of concepts such as ethics, social responsibility and sustainable development it has been created the coordinates of oriented citizens implementation framework. Governments around the world are making significant efforts towards e-governance assimilation and implementation. These efforts are not focused only on the digitization process itself, but also target a broader reorganization of the public services process and of the participation processes based on the new information technologies. The article presents, based on a detailed analysis of the literature, different models that capture and define the relationships developed by public institutions with various categories of stakeholders
A FRAMING OF FUTURE EUROPEAN PARLIAMENT ELECTIONS 2014 IN A SOCIAL MEDIA CONTEXT
Get PDFCommunication in marketing has always been a continuous conceptual hybrid of input from various domains: marketing, P.R., communication, sociology. With the constant transformation of web 2.0. phenomenon, the demarcation lines between these domains and their influence has become more blured and difficult to pinpoint. As a result, specific research methods and theories have become adaptable instruments, laying the path for grounded theory approaches or new research methods. Framing theory, having as basis that the media focuses attention on certain events and then places them within a field of meaning, has shifted towards organisations, and further on, to institutions. Framing is a quality of communication that leads others to accept one meaning over another. Framing theory suggests that how something is presented (the “frame”) influences the choices people make. In online communicative contexts, their own personal framings allows the communicative actors to make use of language and forethought so that specific embodiments of future evolutions may be depicted. In our case, we shall focus on the topic: European Parliament elections, which are to take place in 2014, and on the manner in which it has been framed in two online chat session with three MEPs. It is our intention to identify the framing techniques used, the framing links and the framing alignments
“FIRST HOME” – A BANKING PRODUCT OR A SOCIAL PRODUCT?
Get PDFUnder the conditions of the economic crises, the “First Home” program was launched on the banking market in Romania in 2009 - a banking product with strong social implications guaranteed by its advantages. In this paper, the “first home” product is presented through the legislative aspects that regulate its presence on the market, as well as its evolution from the launching moment to present
THE AUDIT OF FINANCIAL STATEMENTS PREPARED BY THE BENEFICIARIES OF EU GRANT
Get PDFThe patrimonial economic entities - public institutions or economic agents, beneficiaries of EU grants, are required to maintain separate accounts situations of the use of these financial resources and also to prepare financial statements in which to be reflected the fees occurred by implementing of projects. The audit of these financial statements is specific and is based on the provisions of international audit standards ISRS 4400 “international standard for related services” and ISAE 3000 “international standard for certification measures”. In some cases, considering the request of the audit beneficiary, can be applied the provisions of ISA 800, International Audit Standard “Special Considerations-Audit of financial statements prepared in accordance with special purpose frameworks”
STUDY REGARDING DIFFERENT TYPES OF AUDITOR’S MISSIONS
Get PDFAfter the involvement of the audit profession in several financial scandals, the international body of the profession, International Federation of Accountants – IFAC, has developed and published a conceptual framework and reviewed most of the reference standards in auditing to provide references regarding the responsibility of the professionals and the extent of their missions. Thus was established the use of a general term for professionals, the “practitioner”, in the context of specific missions using the “auditor”, “practitioner” or “accountant”. On the other hand, have been revised professional standards establish insurance missions and non-insurance operations, with their specific missions that do not provide insurance, including the recoding. The use of these references by audit professionals constitutes one of the “keys” to their success