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Annals of the University of Petrosani : Economics , 2010,
Abstract: The paper presents a comparative analysis of the amount and thestructure of general government revenue in eight countries of the European Union for 2000-2008. The analysis aims at emphasizing both the individual and the similar features of fiscalpolicies within European Union countries. On the grounds of this information, the paper wishesto identify new solutions for a faster integration of Romanian budgetary policies in theframework established by European treaties.
Corina IOAN??,Corina Graziella DUMITRU,Anca TU?U,Mirela NICHITA
Revista de Turism : Studii si Cercetari in Turism , 2009,
Abstract: Consistent with the Financial Reporting Standards Board's international convergence and harmonization policy it is proposed that a new accounting regime will prescribe the financial reporting practice and minimum disclosure requirements for agricultural activities, including the fair value of biological assets. In any financial report, the inclusion of biological assets may confuse the reality of the income profit and the wealth profit. There are many reasons it may provide misleading figures, the most obvious would be because the entity may have reported the value of heritage properties that do not actually generate any income but rather they are properties, which actually generate expenses for the entity, for example in maintenance costs. For any regime that requires entities to account and report on biological assets there should be a clear classification system that takes into account the different types of ownership structures in a society. Therefore in Romania, it is important that any financial reporting regime on biological assets should provide for the difference between business assets and cultural assets.
The role of technological transfer in the societies based on knowledge economy
Economia : Seria Management , 2009,
Abstract: The knowledge based economy is an economy based on innovation. Implementing innovation requires acquiring new technology, using the technique of technological transfer. The problems and the timing for implementing an emerging technology are under discussion in this paper.
Florin Alexandru LUCA,Corina Ana-Maria IOAN
Management & Marketing , 2010,
Abstract: Human resources represent the creative, active and coordinating element of the organisational activity, having a strong influence on the efficiency of the use of material, financial and information resources. The description of people as ”resources” highlights their importance and shows that their management requires high levels of genuine care and attention to people and professionalism. 2010 and 2011 are very difficult years for those who want to find a job. Flexibility and a decent salary are the reference words. The economy in a turbulent situation does not guarantee the safety of the jobs. The university graduates must make efforts and prove to have communication skills in order to obtain or keep the desired position. Our paper focusses on the aspects of career development for the young university graduates, thus treating a subject of wide interest these days.
Codru?a OSOIAN,Ioan LAZ?R,Corina GAVREA,Monica ZAHARIE
Transylvanian Review of Administrative Sciences , 2008,
Abstract: In recent years it has become a common idea that a high level of saving and investment is a key element of sustained economic growth. For this reason, in this paper we analyze the determinants of saving in the transition economies in Eastern Europe with particular interest on the following: income, inflation, borrowing constraint, dependency ratio and financial liberalization and provide empirical evidence that can be used to identify the areas that need improvement for a sustained economic growth.
Annals of the University of Petrosani : Economics , 2010,
Abstract: Value at risk (VaR) is a summary statistic that quantifies the exposureof an asset or portfolio to market risk. Value at risk is now viewed by many as indispensableammunition in any serious corporate risk manager’s arsenal. VaR is often used as anapproximation of the maximum reasonable loss a company can expect to realize from all itsfinancial exposures. The purpose of any risk measurement system and summary risk statistic isto facilitate risk reporting and control decision. VaR certainly is not the only way a firm cansystematically measure its financial risk. But, its appeal is mainly its conceptual simplicity andits consistency across financial products and activities.
Codru?a OSOIAN,Ioan LAZ?R,Monica ZAHARIE,Corina GAVREA
Revista Transilvan? de ?tiin?e Administrative , 2008,
Abstract: The micro approach of the human resourcemanagement requires the focus upon theemployees’ individual development within theinstitution. This process includes the identificationof the human resources’ development needs, theestablishment of the methods and strategiesnecessary for developing the employees, andthe implementation of the training program. Thepresent study focuses on the identification of theindividual development needs, which includesthree phases: the identification of the knowledgeand further on, the competences required for ahigh level performance, and the evaluation ofthe highly performing employees. Starting fromthe distinction between development needs anddevelopment wants, the purpose of this paper isto develop and propose a set of instruments whichto facilitate the identification of the employees’professional development needs (needs that areboth present on the individual and organizationallevel).
Data Mining Learning Models and Algorithms on a Scada System Data Repository
Maria Muntean,Ioan Ilean?,Corina Rotar,Mircea R??teiu
Brain. Broad Research in Artificial Intelligence and Neuroscience , 2010,
Abstract: This paper presents three data mining techniques applied on a SCADA system data repository: Na 3ve Bayes, k-Nearest Neighbor and Decision Trees. A conclusion that k-Nearest Neighbor is a suitable method to classify the large amount of data considered is made finally according to the mining result and its reasonable explanation. The experiments are built on the training data set and evaluated using the new test set with machine learning tool WEKA.
A Circular Causality Analysis on the Determinants of the Audit Fees within the NYSE-Quoted Companies
Ionela-Corina Chersan,Ioan-Bogdan Robu,Mihai Carp,Marilena Mironiuc
Communications of the IBIMA , 2012,
Abstract: According to the International Standards on Auditing, audit fees are the amount that remunerates the financial auditor’s activity, the certification of financial statements. The Profession Code states that these fees should be calculated in an objective way and the auditor’s independence shouldn’t be influenced by them. This study aims to identify the determinants of the audit fees, by testing the existence of a circular causality in the connection between audit fees and the financial performance of a NYSE-quoted company. The analysis is based on a sample of the first 100 companies (NYSE quoted) of the Top 500 Fortune, except for the companies in the investment funds and insurances field. In the study there were tested and validated the following working hypothesis: “the level of the audit fees is mainly influenced by the company’s capacity to continue its activity”, “the prestige of the audited company contributes to the decrease of the audit fees” and “the reduced fees level, paid by the customer audited by one of the Big4 companies in this exercise, contributes to the future prestige increase”. For data analysis there were used linear regression analysis (simple and multiple) and the variance analysis (ANOVA). Research results indicate the existence of a circular causality, bidirectional, on the level of the relationship between audit fees and financial performance. For data processing, in the study there were used statistical software SPSS 19.0 and AMOS 16.0.
Empirical Study on the Assessment of the Auditor’s Responsibility Regarding the Risk of Financial Fraud
Ioan-Bogdan Robu,Ionela-Corina Chersan,Marilena Mironiuc,Mihai Carp
Communications of the IBIMA , 2012,
Abstract: The recent famous financial frauds have demonstrated that in many cases the auditor was either responsible for or an accomplice in their manifestation. Thus, the auditor plays an important role in ensuring a true and fair view regarding the financial position and performance of the company. International standards on auditing indicate that the financial auditor’s main objective is to serve the stakeholders’ interests by expressing an independent, objective and competent opinion regarding the accuracy of information from financial statements. Also, according to audit standards, the auditor has the responsibility to assess fraud risk and how it could influence his opinion. The purpose of this study is to test if there is a connection between the affiliation of the client-company to an auditor who is member of Big4 and the incidence of financial fraud. The research results indicate the existence of a company profile that is defrauded or not defrauded. Starting from a series of factors associated to the financial auditor, a deterministic model was proposed in the study for estimating the probability of being defrauded. For the validation of the working hypotheses, a sample consisting of 200 defrauded and not defrauded companies was selected, quoted on New York Stock Exchange. Research results were obtained by processing the data with SPSS 19.0.
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