1,720,980 research outputs found
Creșterea valorii comunicaționale a raportării în audit prin includerea aspectelor cheie
Get PDFGROSU, Maria ROBU, Ioan-Bogdan. Creșterea valorii comunicaționale a raportării în audit prin includerea aspectelor cheie In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 97-103. ISBN 978-9975-127-67-7.Raportarea în audit a cunoscut numeroase modificări de-a lungul timpului, cele mai recente fiind cele care se referă la includerea aspectelor cheie de audit drept secțiune separată în cadrul raportului de audit. Scopul acestei cerințe vizează sporirea valorii comunicaționale a raportului de audit prin asigurarea unei mai mari transparențe care să vină în sprijinul părților interesate. În acest context, prezintă interes în ce măsură rapoartele de audit ale entităților cotate la Bursa de Valori București (pe piața principală) emise după aplicarea noilor cerințe de raportare în audit asigură o valoare comunicațională sporită. Studiul de față încearcă să surprindă tocmai aceste aspecte. CZU: 657.6 ; JEL: M41, M42, M48
Do Romanian taxpayers tolerate the phenomenon of tax evasion?
Get PDFGROSU, Maria. Do Romanian taxpayers tolerate the phenomenon of tax evasion? In: International scientific conference on accounting, ISCA 2022 [online]: Collection of scientific articles = Culegere de articole științifice, 11 Edition, April 1-2, 2022. Chişinău: ASEM, 2022, pp. 54-65. ISBN 978-9975-155-92-2 (PDF).Tax evasion is a complex economic and social phenomenon, which has become more acute in recent times. As in the case of other less developed countries, in Romania as well, tax evasion has a negative influence on the achievement of economic, social and political objectives. The measures adopted may limit the phenomenon of tax evasion, but may not eradicate it. This study aims to identify the factors that influence the perception of Romanian taxpayers towards tax evasion and determine the general level of tolerance of citizens towards tax evasion. The results of the research highlight the fact that Romanian taxpayers do not tolerate evasionist behavior, and this aspect has positive connotations for society. CZU: 336.227.2:343.359.2(498); JEL: C13, K34, M41, M48; DOI: 10.5281/zenodo.705978
Practici și proceduri de audit financiar privind prevenirea și combaterea spălării banilor și a finanțării terorismului în România
Get PDFGROSU, Maria, MIHALCIUC, Camelia Cătălina. Practici și proceduri de audit financiar privind prevenirea și combaterea spălării banilor și a finanțării terorismului în România. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 128-136. ISBN 978-9975-75-989-2.This paper aims to highlight the practices and procedures established by the financial auditors for the prevention and combating of money laundering and terrorist financing in Romania. In order to review all the requirements imposed on financial auditors regarding the prevention and combating of money laundering and terrorist financing, the paper is based on the documentation, based in particular on official regulations and reports applicable in Romania. The study presents, in summary, the whole approach that the financial auditor must follow in order to evaluate and report the risks of money laundering and terrorist financing for a mission in which he undertakes. The paper highlights the strengths, but also the weaknesses, regarding the entire procedure by which the prevention and combating of money laundering and terrorist financing by financial auditors operating in Romania must be addressed. JEL: M41, M42, M48; CZU: 657.6:343.3(498)
Evaluarea completitudinii informației financiare în cazul firmelor românești cotate la bursă
Get PDFROBU, Ioan-Bogdan, GROSU, Maria. Evaluarea completitudinii informației financiare în cazul firmelor românești cotate la bursa. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 110-113. ISBN 978-9975-127-67-7.To be useful to investors in the decision-making process, financial information reported by public interest entities must meet a number of quality features. Of these, completeness contributes significantly to supporting investors' decisions by reporting that the financial statements provide an exhaustive presentation of the position and financial performance. The purpose of this study, conducted at the level of BSE listed companies, is to estimate and test the influence of the transition to IFRS on the completeness of financial information. The obtained results indicate that the switch to IFRS has significantly contributed to the increase in completeness by reporting and other useful situations to investors to supplement the reported financial statements under the RAS. CZU: 657.37:336.761(498) ; JEL: C13, C20, C58, M41
Măsurarea, raportarea și analiza costurilor în procesul decizional
Get PDFHUȚANU (TRIF), Elena-Emanuella, MIHALCIUC, Camelia-Cătălina, GROSU, Maria. Measurement, reporting and cost analysis in the decision-making process = Măsurarea, raportarea și analiza costurilor în procesul decizional. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 277-286. ISBN 978-9975-155-87-8 (PDF).Cost is an important element in a company's economy, but especially in the economic valuation and performance of the company. Several cost-cutting concepts and methods have been developed and discussed, but it is very important that these methods and concepts are standardized so that comparable data can be provided. CZU: 657.471:[005.52+005.53]; JEL: M11, M41; DOI 10.5281/zenodo.671916
Proceduri analitice de testare a utilizării principiului prudenței în raportările financiare supuse auditului statutar din România
Get PDFROBU, Ioan-Bogdan, GROSU, Maria, CRUȘITU, Mihaiela. Proceduri analitice de testare a utilizării principiului prudenței în raportările financiare supuse auditului statutar din România. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 44–46. ISBN 978-9975-127-59-2.Pentru a fi utilă investitorilor în procesul decisional, informația financiară raportată de către entitățile de interes public trebuie să îndeplinească o serie de caracteristici de calitate. Potrivit referențialului IFRS, emis de IASB (2015), caracteristicile de calitate se impart în două mari categorii: caracteristici fundamentale și caracteristici amplificatoare. Caracteristicile fundamentale sunt reprezentate de relevanță (adică capacitatea informației financiare de a influența deciziile investitorilor într-o manieră semnificativă datorită valorii predictive a acesteia) și reprezentarea exactă (în acest sens, informația financiară trebuie să susprindă în mod fidel poziția și performanța financiară a firmei, într-o manieră obiectivă, adică se asigură completitudinea, neutralitatea și absența erorilor). Carcateristicile amplificatoare vin în sensul creșterii calității informației financiare prin asigurarea comparabilității, verificabilității, oportunității și inteligibilității informației financiare raportate de către entitățile de interes public. JEL: C13, C20, C58, M41, M42; CZU:657.37:657.6(498)
The problems of cryptomones in accounting
Get PDFMIHALCIUC, Camelia, OBREJA, Alexandru-Petrică, GROSU, Maria. Problematica criptomonedelor în contabilitate = The problems of cryptomones in accounting. In: Provocările contabilităţii în viziunea tinerilor cercetători: Conf. şt. intern. studenţească, ISSC 2021: Culegere de articole ştiinţifice, Ed. a 5-a, 11-12 martie 2021. Chişinău: ASEM, 2021, pp. 195-201. ISBN 978-9975-155-12-0.Nowadays, technology is evolving more and more and it is a gratifying fact for economists. The work is much easier than in previous years because computer programs have appeared that help to achieve the current problems faster. Society is evolving from day to day and it is necessary to adapt to contemporary needs, every new problem needs a new solution. The realization of this paper aims to present theoretical information on the introduction of cryptocurrencies in accounting, of course only as a theoretical ideology. Through the scientific approach of this paper, the authors have tried to look at cryptocurrencies from a legal and accounting point of view, the aim being to achieve a relevant picture of the handling of cryptocurrencies in accounting and their management as a treasury element. JEL: E 30, E 40, E 51, M 16, M 4
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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