451 research outputs found
Sort by
THE SMALL BUT SIGNIFICANT AND NONTRANSITORY INCREASE IN PRICES (SSNIP) TEST
Get PDFThe Small but Significant Nontransitory Increase in Price Test was designed to define the relevant market by concepts of product, geographical area and time. This test, also called the ,,hypothetical monopolistic test” is the subject of many researches both economical and legal as it deals with economic concepts as well as with legally aspects
THE POSSIBILITIES FOR THE CREATION OF A LANGUAGE XML FOR THE FORMALIZATION OF THE ACCOUNTING RECORDS
Get PDFDuring the nineties the main trend in the development of the applications was the supply of support and accessibility for the computers connected on the internet to a wide range of informational resources (data basis, applications). A witness in this are the numerous languages and technologies which permit an easy development of the applications for the processing of data bases with a simple web browser as, for example, the script languages ASP, PHP, JSP etc. Many changes took place in the last years regarding the informational needs or the equipments used by different users. So, today not only the computers are connected on the internet, but also a wide range of equipments as mobile phones and many home utility devices. As a result of these needs, it became an imperative necessity the conception of an universal language that be understood by all these diverse equipments. XML is the answer to this requirement, this language representing a new step in the development of the informational epoch. XML appeared as a consequence of the limits of the HTML (the language of the web pages), this last one being incapable to use data for other applications
THE BODY OF EXPERT AND LICENSED ACCOUNTANTS OF ROMANIA - ORGANISM OF REPRESENTATION AND NORMALIZATION FOR PROFESIONAL ACCOUNTANTS OF ROMANIA
Get PDFThe Body of Expert and Licensed Accountants of Romania (CECCAR) is the institution that manages the Romanian accountancy profession. At the same time, by elaborating the professional standards for a whole range of services offered by accountants, standards that are references when it comes to appreciating the quality of the services provided by this professional category, CECCAR fulfilling the role of organism of normalization for its members. This role „is subordinated to the quality of elaborated standards and to the credibility of the organization”
THE IMPACT OF GLOBAL FINANCIAL CRISIS UNDER THE ROMANIAN FINANCIAL MARKET
Get PDFToday the most disputed subject is the global financial crisis. Laymen and experts say their point of view and wonder when and how will end this "apocalypse" of the financial world. But to understand it, it needs to make it the "radiology", to establish a "diagnosis" and of course an appropriate "treatment", which I tried to "build” in these few words
REGARDING THE USERS OF FINANCIAL STATEMENTS AND THEIR INFORMATION NEEDS
Get PDFIn order to satisfy the information needs of users from inside and outside the organizations, accounting elaborated a proper method of generalization and synthesizing of information it produces, which involved the development of some appropriate tools, known as financial statements. For users outside the company, these are often the only source of information available directly from the organization. The knowledge of the interests of different categories of users has an important role in trying to improve the quality of financial statements, which should allow taking correct decisions based on the financial position, the results of economic and financial activity and the changes in the financial position of the company
DIMENSIONS OF THE SOCIAL RISK IN THE CONTEMPORARY ECONOMY
Get PDFThe role of risk and its implications in the societal life causes the systemic approach in the triad consumer - firm - environment. One of the types of risk that the company always supported but in periods of crisis, a known multiplied size and gravities, is the social risk. This paper highlights, mainly, two types of social risk faced by the demand, supply, the economic system exponents, as a whole, respectively the risk of poverty and social risk to the organization. The conditioning and the interdependencies of them are generated and maintained by the state of development of national economy, the quality of the business environment
METHODOLOGIC ELEMENTS NECESSARY IN MAKING FORECASTS FOR REGIONAL
Get PDFRegional picture appear two Romanians: a richer, which includes the Bucharest-Ilfov, West and Center and a poor, other regions. Among the most competitive districts are Ilfov (8. 553 euro per capita), Timiş (7. 931 euro per capita), Braşov (7. 108 euro per capita), Arad (6. 675 euro per capita), Cluj (6. 561 euro per capita), Constanta (6. 368 euro per capita), and among the poorest - Botosani (2. 745 euro per capita) and Vaslui (2. 930 euro per capita). According to a report by the National Prognosis Commission (CNP), while Bucharest-Ilfov region will have a GDP per capita of 11. 694 euros next year, the Northeast will remain poverty pole, 3. 826 euro per capita. Economists argue that, if not reduce disparities, mainly through public investment, we could assist in disruption of important social and economic environment. Lowering differences would include the maintenance of close growth rates of GDP / capita, and these important gaps. Economic analysts draw attention to the dangers which may arise due to different levels of development. Develop forecasts in territorial - at regional or county-is a necessary and useful approach in the perspective of Romania in the European Union. From this point of the assessment of regional economic disparities and the potential development of each area provides an important support kinesiology orientation and use with maximum efficiency of the structural funds and cohesion funds that Romania will benefit by integrating. Regional forecasts provide information on possible future development, with employment in the global data of the national economy as a whole
SECURITIES INTERMEDIARIES
Get PDFThe utility of comercial intermediation is obvious and represents a result of the needs created in the comercial surroundings. Doing comercial transactions on larger and larger scales calls for the need of using intermediaries for enhancing and improving the activity of the economical agent. This way, intermediation appears in between opposite related subjects: the economical agents that offer goods and services, and on the other hand, the persons who need these things
CLASSICAL CALCULATION METHODS OF COSTS AND THEIR LIMITS IN ACTUAL FRAME OF ROMANIAN ECONOMY. PRESENT TENDENCIES IN COSTS ACCOUNTANCY
Get PDFClassical accountancy shaped and coagulated in an informational system grafted on traditional production systems, characterized by mass productions, planning etc. The powerful concentrations and grouping, economies globalization, both as offer and as demand, the new restrictions and economical opportunities and global environment technologies lead to a redefining of enterprises’ objectives. From the well-known “quantity and productivity”, the enterprise faced a new system of objectives: quality’s increase; terms and costs decrease; productivity; flexibility. In such conditions the need of “defining new methods” appeared, the need of adapting the fundamental calculation methods, their improvement – respective the appearance of modern methods of costs calculation