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Accounting Practices Regarding the Non-Current Assets Held for Sale
Get PDFGenerally the non-current assets, and especially the tangible assets, are held by the entity (as it results from their very definition) in order to be used in the production of goods or for services, to be rented to the thirds or to be used for administrative purposes during several periods. For the time interval that a non-current asset is not classified as being held for sale, its recognition and implicitly its assessment will be done in accordance with the provisions of the applicable International Financial Reporting Standards; after the classification of the respective asset as being held with the intention of subsequent sale there will be applicable the provisions of the contemporary IFRS norm 5 “Non-current assets held for sale and discontinued activities”
Challenges for the Romanian Public Pensions System in the Current Economic and Financial Crisis
Get PDFThis paper aims to address the challenges for the Romanian public pensions system in the current economic and financial crisis. Firstly, are presented the defining indicators of the Romanian public pension system, such as number of pensioners, the number of taxpayers, the dependency ratio pensioners/contributors, public pension expenditure as a percentage of GDP, etc. The article illustrates the challenges regarding the sustainability of the pension system to the aging population and the main predictions of specialized financial institutions on public pension expenditure for the next period. It also presents the current abuses of public pension system and the measures taken by the Romanianauthorities to reform it
Treasury, the Resultant Flow Business
Get PDFTreasury expresses the result of all activities of the enterprise and how to comply with the requirements of financial balance. All operations which the undertaking is found out immediately and forward the form of cash flow. The enterprise is a system which, in turn, is characterized by economic, social and financial structure. Inside and outside the company are born a lot of flows, a point mentioned in the previous chapter, from which the money have a role and an important place
Deepening integration coordinates of the European Assembly
Get PDFThe European economic integration is, by its nature, a very complex and multilateral process, representing a wide area for multidisciplinary studies and research. At the same time, in the current context, the European integration acquires new additional valences, reason for which we can say that the significance of issues related to its manifestation is not diminishing but rather increases. Considering the importance and topical of the researched subject, this paper aims to present and highlight the complexity of deepening as a fundamental dimension of European economic integration, and possible consequences resulting from its implementation
Romania\u27s foreign trade in 2008 - a territorial statistical analysis
No full textIn this study, I proposed to analyze the territorial structure at county level, of the Romanian international trade both overall and by the sections of the Combined Nomenclature. Starting with the values of export and imports trade flows related to each county in Romania and using statistical methods of analysis, I determineted the spatial distribution of foreign trade reveal that county poles of competitiveness in this regard. Whereas the trade balance or indicators such as coverage of imports by exports is proof that the increase or decrease the competitiveness of an economy\u27s performance, I calculated also for each county these indicators
Romanian legal rules and promotion of tourism in the community
Get PDFIn the context of EU enlargement, was normal and record tourism market development and competition. But tourism market works best when no participant\u27s able to dictate terms. Otherwise, market monopolization occurs causing regression, generating serious disputes and contradictions. Therefore it proceeds to adoption and use of special legislative measures at national and community to counter these trends. The role falls to the State to be the organizer of the optimal conditions for tourism market development through the application of economic laws and removing barriers, promoting basic levers of the tourism market: demand, supply and competition as a way of confrontation between the owners of tourist offers and market demand
Product range optimization – case study
Get PDFThe paper presents the optimizing procedure of the product range manufactured by a company which operates in the area of production and sales of the milling and bakery products. The paper authors have taken this company as an example since the products it manufactures and commercializes address to population and are required to meet both qualitative and quantitative market requirements. After a brief overview of the company, one analyses its production capacity, staff structure and distribution as well as the concern of the company for the employees’ training in its activity field, so as to fulfill all the necessary and required conditions for developing a qualitative activity. The analysis continues with: the cost of the product before optimization, software presentation and computerized optimization procedure, the selection of the products to be optimized, data collection, the optimization procedure, results obtaining and analysis, choosing the optimal solution for the analyzed products analysis and for the future competitiveness of the company
Tax Evasion Causes and Prevenience or Rebutment Way of Tax Dodger Phenomenon
Get PDFTax evasion phenomenon, having negative impact on many levels, must be constantly pursued in order to minimize tax circumvention and control section in the issue of tax fraud. From international theory and experience it is known that normal functioning of market economy is conditioned by promotion of certain efficient policies and adequate legislation implementation. So, as Republic of Moldova is no exception among countries where tax evasion is, the study of this subject is up-to-date and it is required for presenting these problems at national and international levels
The importance of efficient territory management in distribution planning
Get PDFThe current paper is a theoretical approach to the management of territories according to sales force, which has an important role in the realization of distribution. The central element is the way in which agents split their efforts between the activities and routes they are responsible with. A related issue is that of establishing what comes first – defining the sales territory or performing the selling. The effects of the interaction between the number of distribution representatives and the delimiting of the territory they cover influence the measurement of the individual elements that contribute to achieving commercial performance
Ethics and corporate social responsibility - a strategic approach within the organization
Get PDFToday, all organizations in the world should recognize the importance and need to take into account concepts such as: ethical, moral, ethical programs, ethical behavior, social responsibility, equity and also try to implement in their organizational culture. So tackling business ethics and social responsibility is an issue today, not only theoretically but also in that of practice. This article explains how several important dimensions of organizational culture may influence the effectiveness and ethics initiatives in the corporate responsibility shock