Publicații - Universitatea de Vest "Vasile Goldiș" din Arad
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Manipulation of Financial Statements Through the Use of Creative Accounting. Case of Romanian Companies
Get PDFThe manipulation of the information presented through financial statements could represent a significant red flag for suspected fraud. In our paper, we investigated the extent to which the Romanian companies resort to manipulation of information data presented through the reported annual financial statements. For this purpose, we used a group consisting of 62 non-financial companies listed on the Bucharest Stock Exchange for the analyzed period 2017- 2018. The results of our study show that a majority percentage of the Romanian companies (approx. 84%) resort to manipulation of information provided through financial statements. Following the analysis carried out by activity fields, the results show that the companies activating in the fields of tourism, constructions, trade and transport resort to the manipulation of financial statements in the percent of 100%, followed by the companies activating in the field of production (86%) and services (50%). Our results are extremely useful to the users of financial information who must acknowledge the risks that they are exposed to in their decision-making process
Analysis of the Connections Between Law and Morals, Between Customs and Contemporaneity
Get PDFThis paper analyses the concepts of three great Romanian thinkers –theoreticians and philosophers of law – on the relations between law, morals and manners in order to discover, based on their idea filiation in the juridical Romanian culture, the differences of method and contents between them, to identify the practical implication in the field of performing the justice and law-making. Being trained and positioned in the core of the European juridical culture of their time, they reviewed the relations between law and morals, in a rationalist and humanist way, substantiating the need for the law to follow morals, the ethical principles both historically, and practically, the law-making being comprised as well. Thus, they leave room to the expression of human’s basic rights and freedoms in a democratic judicial order, while the rules of law subordinating the morals and manner proved to be widely open to totalitarianism
Soft and Hard Skills in Accounting Field-Empiric Results and Implication for the Accountancy Profession
Get PDFThe main objective of the research is to study the perception of students in accounting profile within the "AurelVlaicu" University of Arad in comparison with the employers’ perception of the hard and soft skills needed in view of the accounting graduates’ access on the labour force market. The target group has been asked to express its opinion on the skills required to candidates to access the jobs in order to penetrate thelabour force market in the field of accounting. In order to achieve this objective, an empirical study based on a cross-cutting descriptive research has been carried out, the method chosen is the survey based on a questionnaire. The target group consists of 250 students majoring in accounting within "AurelVlaicu" University of Arad, as well as from 300 professional accountants who are members of CECCAR (The Body o Experts and Chartered Accountants of Romania). The case study concluded that a large part of the interviewed accountants have considered that employers would be increasingly interested in hiring young graduates in accounting that hold strong soft skills, being also willing to subsequently invest in trainings to develop their hard skills that they need daily in the chosen job. In order to succeed and perform in the field in which they will work, accounting students (future accounting professionals) must hold a set of powerful soft skills to complete the hard skills acquired and tested during the academic studies. The target group interviewed in the case study considers it would be useful the accounting students to participate in internships, scientific sessions, Erasmus scholarships, voluntary actions, Work and Travel Programs, teambuilding programs, national and international projects, summer schools, student scientific clubs to develop hard and soft skills during the university studies. In order to generate sustainable organisational success, future professionals who will be working in the field of accountancy will have to possess both hard skills and soft skills to be able to contribute in this way to the success of the organization they will be part of and the accounting profession will gain. 
Alleviating Poverty in Nigeria: Keynesian vs Monetary Theory of Poverty
Get PDFThis study comparatively investigates the impacts of fiscal and monetary policies on poverty in Nigeria from 1986 to 2018. Using the Ordinary Least Square and Standardized or Beta Coefficient approach, we found that the Nigerian political system plays a vital role on a large number of its citizens living in extreme poverty. Other factors identified as the likely causes of poverty are insurgencies, terrorism, and low productivity among others. Also, monetary policy is more important in alleviating poverty than the fiscal policy which favored the monetary school arguments. Specifically, monetary measures like exchange rate and interest rate are more significant in alleviating poverty far more than inflation rate while fiscal measures proxy with government recurrent expenditure plays a more vital role in alleviating poverty in Nigeria than others like government capital expenditure and government recurrent expenditure. The study recommended that in the case of monetary measures, there is a need for Government through the Central Bank of Nigeria, to shift their attention towards key monetary policy measures like interest rate and exchange rate compare to other monetary measures. 
Analysis of Economic Performance in Agriculture Using Econometric Modeling
Get PDFAgriculture is a priority sector of the national economy, so the analysis of the economic performance of agricultural holdings in Romania using modern methods, such as econometric modeling, is of particular importance. In this article is made an analysis of economic performance, expressed by ROA and ROE, for the first 500 farms in Romania (ordered by turnover size), over a period of 5 years, the purpose being to provide an answer to a fundamental research question: Which are the economic indicators/ variables that significantly influence the economic performance expressed by ROA and ROE? The results of this study highlight the relevance of the econometric modeling applied for performance analysis as well as the main indicators that significantly influence the economic performance of agricultural holdings expressed by ROA and ROE. The paper brings a significant contribution to make correct decisions aimed at the economic performance of the agricultural sector
The Correlation Between CO2 Emissions and GDP in a Sustainable Development Framework Using Kuznets Environment Curve
Get PDFAfter 1990, the problem of finding econometric models to assess the influence of economic development on the environment becomes a global goal, a central element of regional, national and Community policies. A perception on the evolution of global climate change and on the impact of human activity on them has been determined by the hypothesis that in the early stages of economic development, pollution and incomes are growing almost simultaneously, and beyond a certain level of incomes, the trend is reversing, therefore at high levels of incomes and economic growth occur improvements in environmental conditions. In this paper, we aim to analyze the relationship between the level of pollution (CO2 emissions) and revenues (GDP per capita) using the Kuznets Environmental Curve (EKC). To apply the econometric model, two indicators were used: CO2 emissions and GDP per capita, using a panel analysis for the period 2000 - 2016, which included 31 European countries and 527 observations. The article contributes to the development of econometric applications based on panel data and the Kuznets Environmental Curve
From Intent to Action – A Study Regarding High School Students’ Motivation in Choosing a University
Get PDFIn the context of an increasing competition among Romanian universities for attracting students, developing a strong brand that appeals to the stakeholders‟ needs and desires, while incorporating the institutions values and principles, is a desired course of action. A well-structured relatable brand enables future students to identify themselves with an institution and helps them in taking an important decision that could determine the outcome of their future. The present study analyses the factors that high school students consider when choosing to attend a certain university, through a quantitative research performed among 275 high school students from 33 high school institutions in Bucharest, Romania. Result helped classify the most important markers of a reputable university, which universities should consider when building branding programs. At the same time, universities‟ communication strategies should appeal to values that they share with their targeted audiences in order to increase their attractiveness
Euthanasia: Theoretical and Legal Principles
Get PDFSome aspects of the possibility of using euthanasia are covered. The author draws attention to the relation between the categories "euthanasia" and "bioethics". The emphasis has been placed on the legal and medical aspects of the applying of euthanasia, based on the practice of the Netherlands
COMPARATIVE STUDY REGARDING WOMEN AND BABIES QUALITY OF LIFE AFTER NORMAL DELIVERY VERSUS CAESARIAN SECTION: STUDIU COMPARATIV PRIVID CALITATEA VIEÈšII LĂUZELOR ȘI NOU-NĂSCUTULUI DUPĂ NAȘTERE NORMALĂ VERSUS CEZARIANĂ
No full textIntroduction. Studies regarding the quality of life of women after natural delivery and cesarian section showed that the first of them have a better quality of life comparing to the life quality of women after cesarian section.
Aim. The present study aims to emphasize one of the important aspects influenced by the chosen type of birth. It is the life quality of women immediate after delivery, with early repercussions on confinement’s capacity to exert her role as a mother.
Material and method. Study was conducted on 20 women in the first days after delivery, ages between 20 and 34 years old. We split the confinements into two groups: one of the women who had a vaginal birth and one of those who had a C-section. The following assessment tools were used: Beck Depression Inventory, Start and Trait Anxiety Inventory, SF-36, APGAR score for the new-born.
Results. The study results emphasized that the pain level was lower after vaginal birth comparing to C-section, the functional independence level for maternity chore was higher in women who had a natural birth, comparing to those who delivered by C-section, the anxiey and depression level was lower and the physical and psychological status were better in women who had a natural birth.
A higher APGAR score in newborns delivered naturally shows a physical status of them after normal delivery.
Conclusion. Our study regarding the quality of life of women after natural delivery, versus cesarian section emphasize that natural delivery is more safe both for mother (physical, psychological, functional independence and recovery) and baby (APGAR score).
Rezumat
Introducere. Studiile referitoare la calitatea vieții femeilor după naștere normală și cezariană au arătat că primele prezintă o calitate a vieții mai bună decât cele care au născut prin cezariană.
Scop. Studiul de față âși propune să scoată în evidență unul dintre aspectele importante afectate de tipul de naștere ales, și anume calitatea vieții lăuzei imediat după naștere, cu repercursiuni imediate asupra capacității lăuzei de a-și exercita rolul de mamă.
Material și metodă. Studiul s-a realizat pe un număr de 20 de lăuze, cu vârste cuprinse între 20 și 34 de ani, aflate în primele zile după naștere. Lăuzele au fost împărțite în două loturi: unul format din lăuze care au născut normal, cel de al doiea format din lăuze care au născut cu cezariană. Mijloacele de evaluare au fost: Inventarul Beck pentru depresie, Inventarul pentru anxietate ca stare și trăsătură, SF-36, scorul APGAR al fătului.
Rezultate. Rezultatele studiului au scos în evidență faptul că nivelul durerii resimțit de lăuze este mai redus după naștere normală decât după operație cezariană, gradul de independență în efectuarea sarcinilor materne este mai mare la lăuzele care au născut normal, comparativ cu cele care au născut cu cezariană, nivelul de depresie și anxietate este mai redus iar statusul fizic și psihic este mai bun la lăuzele care au născut normal.
Scorul APGAR mai mare la feții născuți prin naștere vaginală denotă un status fizic al nou-născutului mai bun după naștere normală decât după operație cezariană.
Concluzii. Studiul nostru privind calitatea vieții lăuzelor după naștere normală versus operație cezariană scoate în evidență faptul că nașterea naturală este mai sigură atât pentru mamă (fizic, psihic, independență funcțională și recuperare), cât și pentru nou-născut (scor APGAR)
APPLICATION OF BODYBUILDING SPECIFIC MEANS FOR PREVENTION AND CORRECTION OF SPINE DEFICIENCIES: APLICAÈšII ALE MIJLOACELOR SPECIFICE CULTURISMULUI PENTRU PREVENIREA ȘI CORECTAREA DEFICIENÅ¢ELOR COLOANEI VERTEBRALE
No full textPhysical exercises considered specific to bodybuilding are exercises that act segmental and localized on muscle groups or interested muscle, being excellent means to fight a physical deficiency. They run at the maximum amplitude according that incomplete movement develops incomplete muscle. Should be avoided as much as possible inertial moments, balancing and any other handling outside of strictly muscle contraction in muscle working. The goals of practicing bodybuilding exercises is segmental muscular work, or muscle hypertrophy. It is necessary to maintain posture while working, even for areas not involved in the effort and is recommended to control the whole body outfit everyday activity for the purposes of corrective attitude.
Rezumat
Exercițiile fizice considerate specifice culturismului sunt exerciții care acționează segmentar și strict localizat asupra grupelor sau mușchiului interesat, fiind excelente mijloace în lupta cu o deficiență fizică. Acestea se execută la nivelul maximului de amplitudine funcțională conform opiniei că mișcarea incompletă dezvoltă mușchiul incomplet. Se vor evita pe cât posibil momentele inerțiale, balansările sau orice altfel de manevrare în afara de contracția musculară strict în mușchiul care lucrează. Scopurile practicării exercițiilor fizice de culturism este lucrul muscular segmentar, respectiv hipertofia musculară. Este necesară menținerea unei poziții corective în timpul lucrului, chiar și pentru zonele neimplicate în efort, fiind recomandat controlarea ținutei corpului pe toată activitatea cotidiană în sensul atitudinii corective