451 research outputs found
Sort by
THE ELIMINATION OF SECURITIES HELD IN THE ENTITIES WITHIN THE GROUP. ACCOUNTING APPROACH IN THE CONTEXT OF THE CONSOLIDATION OF ACCOUNTS (II)
Get PDFThe existence of groups of companies is a relatively new issue for professional accountants, the academic environment, as well as for regulatory bodies in the field of accounting in Romania. In this context, the theoretical and practical aspects of the preparation of the consolidated annual financial statements generate extensive debates among accounting specialists, in order to find practical solutions to support the understanding and correct application of accounting regulations in the field of the consolidation of accounts. In two articles, we will present the accounting treatment of the disposal of securities held, within subsidiaries, associates, as well as in jointly controlled companies, by companies that prepare consolidated annual financial statements. The issue of disposal of securities held with entities whose individual financial statements are subject to consolidation will be presented in the form of case studies, structured as follows: Elimination of securities held with affiliated entities (object of previous article); Elimination of securities held in associates and jointly controlled entities (joint ventures) - object of this article
FICTION BOOKS IN THE MULTIMODAL SOCIETY. NEW MODES OF COMMUNICATION AND MARKETING PRACTICES IN THE BOOK INDUSTRY
Get PDFThe development of digital technologies, new media, multimodal forms of expression and transmission of information that now characterize the multimodal age we are living in has inevitably affected the activity of the book industry with all the components and parties involved. This article presents some of the latest strategies developed by authors, publishers and sellers in order to present, advertise and, ultimately, sell their books, especially books of fiction. It then narrows down the discussion to contemporary English author Nicola Barker who, in her novel H(A)PPY (2017) illustrates the concept of multimodality in fiction by employing a system of varied choices to communicate meaning, ranging from language, image, colour, typography to music
SOME ASPECTS REGRADING THE FUTURE OF FINANCIAL REPORTING
Get PDFThe financial reporting process is a standardized process by which an entity provides information about its business, which is not considered confidential, in the environment in which it operates, for the purpose of supporting and developing the society in general. For several years, this process has been undergoing a period of transformation that involves including in the reporting process, in addition to financial information, non-financial information that presents aspects of the resources used, the business model and the new value created by entity. Thus arose the concept of integrated reporting. In European Union, several European directives have been issued setting out the obligation to provide information on the environment, social issues, and personnel. Recently, a European Union project intended to amend the reporting directives by introducing a new concept, reporting for sustainability. These attitudes pose challenges for professional accountants as the reports need to be audited to express an opinion on the level of assurance in relation to the information provided
ORGANIZATION OF THE PUBLIC PROCUREMENT PROCESS AT THE LEVEL OF THE CONTRACTING AUTHORITIES IN ROMANIA. PARTICULARITIES AND SOLUTIONS FOR THE MANAGEMENT OF PUBLIC PROCUREMENT PROCEDURES ORGANIZED IN THE CONTEXT OF EMERGENCY OF COVID-19 CRISIS
Get PDFThe normative framework applicable to public institutions imposes an approach to public procurement management aimed at awarding public procurement contracts in conditions of economic and social efficiency. Achieving the objectives set at the level of the organization, in accordance with the principles underlying the award of public procurement contracts is conditioned by the adoption and implementation of specific procedures, mainly oriented towards the organization of decision-making processes. In the context of the crisis triggered by the new Coronavirus SARS-CoV-2, contracting authorities were forced to organize public procurement processes, in a matter of urgency, on a procedural background less oriented towards adopting fast and efficient decisions, with negative effects both on the available financial resources and on the process of ensuring the flow of products, services and works corresponding to the rhythm imposed by the urgent needs of public institutions involved in managing the effects of the health crisis. This paper aims at individualize the decision-making process in the field of public procurement in Romania, in order to identify models of good practice, procedures and support working tools for optimizing the public procurement process carried out at the level of contracting authorities in a matter of emergency
SOME ELEMENTS OF SPECIFICITY OF THE MARKETING IN THE HEALTHCARE FIELD
Get PDFThe present paper aims to present some of the specific aspects of marketing in the healthcare field (with strict reference to the products intended for human consumption), in relation to other fields. After a presentation of the fields of marketing applicability in the healthcare, a series of specific elements are presented regarding the nature of the motivations underlying the decision to consume / use a medical product and the elements of appreciation of their value by the final consumers (patients), along with aspects regarding price, distribution and communication. In general, the specificity of the marketing activity is given by the category of products targeted - ideas, tangible goods / services intended for the consumer market, products intended for the business markets, which print certain particularities as appropriate: social marketing, marketing of consumer goods, the marketing of services or business-to-business marketing, as well as the specific needs that these products address, the role of the prescribers in manifesting this behavior or the regulations in the field that aim to protect public health
RISK MANAGEMENT IN PUBLIC PROCUREMENT PROCESS. PARTICULARITIES AND SOLUTIONS FOR OPTIMIZING PUBLIC PROCUREMENT IN ROMANIA IN THE CONTEXT OF EMERGENCY CAUSED BY THE COVID-19 CRISIS
Get PDFPublic procurement involves adequate risk management, specific to the procurement portfolio established at the level of the organization. In order to achieve the proposed objectives, in accordance with the regulated framework established at the level of public institutions from Romania, decisions made at the level of contracting authorities must be based on risk management tools and mechanisms. These tools and mechanisms are defined on the basis of analyses of public procurement processes, carried out in compliance with the legal framework applicable at both European and national level. The new context created at the level of the contracting authorities in Romania, with the onset of the COVID-19 crisis, forced the management factors to adopt emergency decisions, to manage new risks and to implement rapid changes in public procurement processes, in the context of high uncertainty. This paper aims at analyzing the way decisions are made at the level of contracting authorities in Romania, in order to identify specific risk management mechanisms, based on the assessment and anticipation of risks related to public procurement organized in an matter of emergency.
THE IMPACT OF TAXATION AS AN AID TO ECONOMIC DEVELOPMENT (APPLIED STUDY IN KURDISTAN REGIONAL GOVERNMENT)
Get PDFThis research was carried out to determine the weight of taxation in economic development, the main purpose is to discover the level of impact of taxation on economic development or if it has any impact. Another key objective is to improve the level of understandability and find probable solutions toward issues in taxation within the Kurdistan region, as well as unveiling the Kurdistan Regional Government’s taxation system in compliance with the up to date old Iraqi tax laws. KRG is barely surviving this crisis, with the increase of unemployment and poverty could taxation work as an aid to support the piles of the region. The current corruption in the government that does not use tax money efficiently and lack of transparency has been evaluated. Primary and secondary research methods were used to be able to gather information in order to reach an understanding. The primary source of data includes personal interviews and questionnaires, meanwhile, the secondary source of data includes the use of textbooks, social media, internet, and newspapers. Non-probability method of sampling was used in selecting the respondents. The study used the standard deviation, chi-square formula, and tables for the method of the examination. The results clearly illustrates that the government should commence the critical pursuit of broadening regional economy in order to improve economic growth and expansion and to become meticulous to fight with real corruption. The limitation and resources should be expanded by the government and bring taxation back to life through educational systems and social awareness
BRIEF ANALYSIS ON THE IMPACT OF COVID-19 ON THE EUROPEAN ECONOMY
Get PDFIn the context in which globalization generates chain reactions, the economic disturbances generated by the Covid-19 crisis are encountered at the global, European and of course regional level and, due to the novelty of the manifestation of the crisis, the capacity of known economic models to provide quick solutions in this context has proved to be limited. Most of the economic imbalances that have occurred are not due to the epidemic itself, but to the measures taken to prevent the spread of this virus. Attempts are being made globally to identify exit scenarios from the crisis. Such scenarios are the result of individual and collective action by states affected by the pandemic. Obviously, the results are different depending on the characteristics, potential, commitment of each of the states / areas affected by the economic crisis and can be evaluated in term of efficiency only after the trigger factor will cease to exist.
THE IMPACT OF GOVERNMENT ACCREDITATION IN THE FIELD OF THE QUALITY OF MEDICAL SERVICES ON THE SATISFACTION OF PATIENTS IN ROMANIA
Get PDFTo achieve quality involves the use of standards in all medical and non-medical processes carried out in the medical system. Standards translate quality into operational terms. They set minimum levels of excellence or performance compatibility intervals. In the paper below I presented a brief history of quality management in the world, then a brief history of quality management in health to demonstrate the importance and relevance of implementing quality management in the current health system. The case study presents the interpretation of the data obtained after the evaluation of the medical unit by ANMCS, accreditation system of health units. In this content I presented the number of indicators implemented related to the applied standards and implicitly the number of non-compliant indicators.The results obtained lead to the presentation of the "strengths" of the health unit, also the recommendations are related to the processes that can be improved. The presentation of the results obtained from the application of satisfaction survey to inpatients during 2017 strengthens the belief that the implementation of quality management in a medical unit is not unnecessary work, on the contrary it is appreciated by patients and its continuation is an imperative action to have medical units at standards of excellence
COPING DECISION, STRATEGIES AND RURAL HOUSEHOLDS WELFARE IN COTE D\u27IVOIRE
Get PDFShocks are ubiquitous in the daily life of rural people in Côte d\u27Ivoire, like many other developing countries. These shocked households have to choose between coping or not. With data from the Household Standard of Living Survey in Côte d\u27Ivoire (ENV2015), we use a probit model to analyze the factors influencing the decision of rural households to cope or not and then we identify the dominant strategies of these households facing shocks. A logit model allows us to understand the impact of the strategic choices made by these households on their well-being. We find that only health shocks have a positive influence on household’s coping decision. Also, for these various shocks (health shocks, natural shocks, economic shocks and shocks related to conflicts / crimes), the dominant strategies are the reduction of consumption, then the receipt of donations and borrowing. However, it is the reduction of food consumption, borrowing and the sale of assets that have a positive impact on these households welfare approximated by their poverty status.