428 research outputs found
Evaluation Bases in Accountancy
No full textIn specialty literature, the accounting evaluation is defined as the process which consists of the quantification and, on this basis, in measuring in a moneyed expression of the size of patrimonial elements and operations regarding the movement of these elements. Likewise, the evaluation represents that process of determining the moneyed value where the described elements in the financial situations are recognized and enlisted in the balance sheet and the profit and loss account. In this paper we propose a succinct characterization of the needle of that evaluation bases which can successfully enter the equation of reasonability and rationality: historical cost, current cost, effectible value and updated value.accounting evaluation, fair value, costs
DEVELOPMENT DIRECTIONS OF SERVICES AND PRODUCTS IN INSURANCES
No full textIn the new context of globalization, it is apparent the growth of insurances industry. The insurance world is continuously changing. New insurance types come into sight, while the old ones are constantly revised. Most of the developed countries turned the insurance industry into a motor generator of powerful social-economic progress. Therefore, for the economic and social national environment, it appears to be more and more necessary to surpass the actual state of research and to develop a longlasting environment in which insurance specialists could have credibility and a powerfully positive influence. Thence, in our paper, we treated some problems which are adverted to integrate financial services, new technically of finance risks, and tendencies in the products of assurance evolution.insurance, financial services, risk management, evolution, insurers.
Tax competition – areas of display and efects
No full textIn the past, governments had more freedom in setting their taxes as the barriers to free movement of capital and people were high. The gradual process of globalization is lowering these barriers and results in rising capital flows and greater manpower mobility. Tax competition exists when governments are encouraged to lower fiscal burdens to either encourage the inflow of productive resources or discourage the exodus of those resources. With tax competition in the era of globalization politicians have to keep tax rates “reasonable” to dissuade workers and investors from moving to a lower tax environment. Most countries started to reform their tax policies to improve their competitiveness. However, the tax burden is just one part of a complex formula describing national competitiveness. The other criteria like total manpower cost, labor market flexibility, education levels, political stability, legal system stability and efficiency are also important.tax competition, positive effects, negative effects, flat tax
The quantification of the performances of public institutions – basics concepts
No full textThe performance of the public sector affects us all. There are at least three reasons why we should be interested in how well it functions: it is big; its outputs are special; and it is getting bigger. With all these, in Romania, the performance within the public sector represents a concept not so analyzed and rarely applied in practice. There is not the same situation in countries with a high developed economy, which represent an interest for us, along with the European integration. Internationally, since the 1970s processes of modernization and reorganization of public institution have been initiated in diverse countries in the world. The society has demanded greater efficiency in rendering of services, a better application of public resources and also questioned the effective bureaucratic model. In this context, the model of managing government institutions gains force, consistence and become more credible. Flexibility, decentralization, creativity, autonomy of management, and a management contract used as quantification instrument are basic characteristics of the management reforms that focus on results. Results determination within the public sector and the implementation of a system meant to measure the financing and non-financing performances need an exact definition of the objectives and purposes of each organization and constituent institution.performance, public sector, indicators of performance, performance measurement
Obecność mitu tristanowskiego w nowoczesnej literaturze, filozofii i muzyce
No full textAdrianna Halwa przedstawia recenzję książki Artura Żywiołka:Tristitia moderna – pasja mitu tristanowskiego w nowoczesnej literaturze, filozofii i muzyce.Artur Żywiołek w swojej monografii ukazuje obecność i przemiany mitu Tristana w kulturze europejskiej.Autor analizuje punkt zwrotny epoki modernizmu, kiedy nastąpiły rewolucyjne zmiany w literaturze, muzyce i filozofii. Żywiołek przygląda się temu zjawisku w odniesieniu do mitu Tristana, jego nowych interpretacji, a także symboli i kodów kulturowych, które rozwijały się od średniowiecza. Adrianna Halwa presents a review of the book by Artur Żywiołek Tristitia moderna – pasja mitu tristanowskiego w nowoczesnej literaturze, filozofii i muzyce [Tristitia moderna - the passion of the Tristan myth in modern literature, philosophy and music]. Artur Żywiołek in his monograph shows the presence and changes of the Tristan myth in European culture. The author analyzes the turning point of the Modernist era, when there were revolutionary changes in literature, music and philosophy. Żywiołek examines this phenomenon in relation to the Tristan myth, its new interpretations, as well as symbols and cultural codes that it has developed since the Middle Ages
Experience Studies on Determining Life Premium Insurance Ratings: Practical Approaches
No full textThe focus of this article is to present the modelling tehcniques used on international practice in the evaluation of right life premiums based. The knowledge and models obtained have a common element of mortality risk indicators but these are varied in different parts of the world. The common elements of these studies and models are generally based on a series of indicators which mainly point out their probability of survival and they are named the mortality indicators. These indicators represent the basis for the calculation of the premiums quotes and for the elaboration by the insurers of premium tables. The benefit for the policyholder is to obtain insurance at a fair and competitive price and for the insurer, to maintain the experience of its portfolio in line with mortality assumptions
Agricultural insurances in Romania: present and future aspects
No full textConcern for risks that stifle investment and contribute to vulnerability of the rural poor is a driving force behind various types of agricultural insurance. Insuring small-scale farmers against crop losses to adverse weather or other hazards has attracted public sector involvement in the provision of agricultural insurance in many countries among which Romania. With few exceptions, such interventions have encountered severe problems owing to high administrative costs, moral hazard, adverse selection etc. Government interventions should be aimed at improving the accessibility and quality of private sector insurance. This will require the establishment of a framework for responding to severe systemic events affecting agricultural production, and establishing an appropriate regulatory environment to foster private sector innovation and investment in services for less catastrophic events. Thus, in this item we tried to illustrate some elemental incident to appearances agricultural insurances in Romania
Nonverbal language – the weapon of the insurance agent
No full textWithin the insurance process, the person who insures as well as the person who wishes to buy an insurance policy must control well enough the communication techniques. In deed, the insurance is grounded on communication. Various scientific researches showed that most people involved in a business are very careful to what they say and the way they say it. Along with the way we speak, in the insurance field as well as in other many fields we tried to emplasize the necessity of ackowledging and controlling the nonverbal communication techiniques.nonverbal communication, insurance
Direct Taxation - Directions of Harmonization
No full textMost often, harmonization in the fiscal field concerned indirect taxation, and was aimed at assuring that national tax system do not interfere with the freedom of movement of goods, services, persons and capitals. There is no need to harmonize most part of direct taxation rules, as they are strictly enforceable the EU member states and they are thus an attribute of these states sovereignty. In the field of direct taxation, the community acquis mainly concerns the profit (company) tax and the capital tax and less the natural persons income tax.direct taxation, taxation system, harmonization
Tax Competition – Areas of Display and Effects
No full textIn the past, governments had more freedom in setting their taxes as the barriers to free movement of capital and people were high. The gradual process of globalization is lowering these barriers and results in rising capital flows and greater manpower mobility. Tax competition exists when governments are encouraged to lower fiscal burdens to either encourage the inflow of productive resources or discourage the exodus of those resources. With tax competition in the era of globalization politicians have to keep tax rates “reasonable” to dissuade workers and investors from moving to a lower tax environment. Most countries started to reform their tax policies to improve their competitiveness. However, the tax burden is just one part of a complex formula describing national competitiveness. The other criteria like total manpower cost, labor market flexibility, education levels, political stability, legal system stability and efficiency are also important.
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