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INFORMATION AND COMMUNICATION IN BANKS - KEY ELEMENTS OF THE INTERNAL CONTROL SYSTEM #8211; AN EMPIRICAL ANALYSIS BETWEEN ROMANIAN, AMERICAN AND CANADIAN MODELS OF CONTROL
Palfi Cristina,Bota-Avram Cristina
Annals of the University of Oradea : Economic Science , 2009,
Abstract: The purpose of this paper is to focus on one of the most important aspect of the internal control in banking system #8211; information and communication - trying to identify on which of the two well-known international models of control (COSO or CoCo) i
MEASURING AND ASSESSMENT OF INTERNAL AUDIT#8217;S EFFECTIVENESS
Bota-Avram Cristina,Palfi Cristina
Annals of the University of Oradea : Economic Science , 2009,
Abstract: The evolution of internal auditing in the last period was a very dynamic one, being affected by the increasing attention for its role in corporate governance, especially because of its links with internal control and risk management systems. Internal audi
MONITORING IN CREDIT INSTITUTIONS – COMPARATIVE APPROACH ON INTERNAL CONTROL SYSTEMS – THE CASE OF ROMANIA VS. INTERNATIONAL MODELS OF CONTROL
STEFANESCU CRISTINA,MURESAN MARIANA,BOTA-AVRAM CRISTINA
Annals of the University of Oradea : Economic Science , 2010,
Abstract: Starting from the stipulations of the two well-known internal control system models – COSO and CoCo - the purpose of this paper is to focus on the Romanian framework for credit institutions – trying to to identify on which international model ) is our national one most appropriate to. The research methodology is based on an empirical analysis between Romanian regulation and the models already mentioned. To reach to a conclusion we tried to identify several key issues closely related to information and communication, and to determine the degree of similarities and dissimilarities between the three selected frameworks, by using statistical indicators. The paper has some limitations, too, because it only approaches formal harmonization. So, those issues analyzed through the regulations’ perspectives need to be closely quantified in matters of their actual implementation, which offer us outlooks of future research.
FIGHTING THE ENEMY OF FAIR VIEW PRINCIPLE – GETTING TO KNOW CREATIVE ACCOUNTING
Rucsandra Livia MOLDOVAN,Sorin Adrian ACHIM,Cristina BOTA-AVRAM
Scientific Annals of the Alexandru Ioan Cuza University of Iasi : Economic Sciences Series , 2010,
Abstract: In this paper, we aim to discuss the role of creative accounting as a technique of accounts manipulation in contrast with the fundamental principle of accounting – fair view presentation, and the ethics of the accounting profession. In order to do so, we review the opinions of various authors on the subject while contrasting both fraud and professional ethics with creative accounting, and explaining the inverse causal relationship that arises between creative accounting and fair view principle. Further on, we determine what the role of auditors and corporate governance is in winning the fight over this kind of accounting practices. The study of previous literature is meant to be the basis for some possible comprehensive solutions we put forward that, from the point of view of accounts manipulation, would help achieve the transparency and trustworthiness that financial reporting deserves. When we propose these solutions, our main focus is on Romania. However, by extension, they could be applied anywhere else.
STUDY REGARDING THE QUALITY OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS FROM FINANCIAL AUDITOR’S POINT OF VIEW
Matis Dumitru,Bota Avram Florin
Annals of the University of Oradea : Economic Science , 2008,
Abstract: The concept of “true and fair view” is a very subjective one , which didn’t find yet the definition general accepted and in this way we can’t say that there are relevant instruments for measuring the level of the fidelity reflected in the financial statements. The financial audit plays an important role for delimitating the true and fair view supplied by the financial statements and despite the fact that the financial auditors are consciences that there isn’t a mathematical formula or other kind of formula through which could be possible to measure the level of the fidelity and the true and fair view of the financial statement, they consider that they have the possibility to identify the situations in which the financial statements didn’t present the reality true and fair, using the professional though to determine the level of the financial statements to give a true and fair view We have made an empirical survey which permits us to analyze the quality of the true and fair view supplied by the financial statements from the point of view of the financial auditor, without having the pretentious of using all the significant aspects.
Investigation of External Audit’s Good Practices in the Context of Corporate Governance - Evidence from Romania
Cristina Bo?a-Avram
Journal of Knowledge Management, Economics and Information Technology , 2012,
Abstract: The main objective of this study is to develop an investigation based on an empirical survey over the auditors’ perceptions about the external audit good practices that should be applied or at least recommended in the context of corporate governance. This present study also aims to detect the current applicability of the proposed external audit practices tested through this survey. In order to achieve the proposed objectives, a statistical analysis was conducted based on data obtained from questionnaires submitted to a significant sample of Romanian auditors, all respondents having the quality of members of Chambers of Financial Auditors of Romania, which is the main professional body that has responsibilities in coordinating the audit activity in Romanian context. In spite of the lower response rate, the value of the paper is argued by the fact that the findings are relevant for both academics and practitioners, because it could represent a relevant starting point in developing an integrated framework of good audit practices, including external audit practices and offering, in the same time, potential suggestions for enhancing external audit practices in the corporate governance’s area, anarea which has grown very fast in the last years, since the collapse of Enron in 2001 and the financial scandals of other companies from different countries, which strongly affect the investor confidence in the reliability of its investments.
Perceptions Over the Audit Committee Practices in the Context of Corporate Governance: Evidence From Romania
Cristina Bo?a-Avram
Journal of Knowledge Management, Economics and Information Technology , 2012,
Abstract: The aim of current study is to investigate the Romanian auditors’ perceptions over the audit committee practices that should be take into account for an integrated framework of good practices in the context of corporate governance. Starting from this main objective, this study also aims to explore the actual applicability of the proposed audit committee practices. Statistical analysis was conducted on data obtained from questionnaires submitted to a significant sample of Romanian auditors, members of Chambers of Financial Auditors of Romania, the main organism that is coordinating the audit activity in Romanian context. In spite of the fact the response rate was not the most significant one; the author do still believe that these results could represent a relevant startingpoint in developing an integrated framework of good audit practices, including audit committee practices, in order to stimulate the corporate governance soundness.
MANAGERIAL OWNERSHIP, BOARD STRUCTURE AND FIRM’S PERFORMANCE: A REVIEW OF MAIN FINDINGS
Cristina Bo?a-Avram
CES Working Papers , 2012,
Abstract: The objective of this paper is to provide a comprehensive review of the main studies that have investigated the connections between managerial ownership, board characteristics and firm’s performance. It discusses the methodological approaches used in researching the ownership’s structure – performance relationship, highlighting the main findings and finally proposing directions for furtherresearch.
LIPASE ACTIVITY IN STREPTOMYCES NOURSEI DURING NYSTATIN BIOSYNTHESIS
Cristina Bota,Simona Dunca,Ailiesei Octavita
Analele ?tiin?ifice Ale Universit??ii Alexandru Ioan Cuza din Ia?i,Sectiunea II A : Genetica si Biologie Moleculara , 2008,
Abstract: This study aimed at determining the endo- and exolipase activity in the producing microorganism, Streptomyces noursei, during nystatin biosynthesis. The results obtained evidenced a exolipase activity reaches peak levels during trophophase, when the metabolism of lipids in the growth medium initiates, and then exhibits levels lower than the endolipase activity and the the fat content in the growth medium impacts on the rate of increase of the nystatin content.
volution of catalase activity during nystatin biosynthesis
Cristina Bota,Octavita Ailiesei,Simona Sunca
Analele ?tiin?ifice Ale Universit??ii Alexandru Ioan Cuza din Ia?i,Sectiunea II A : Genetica si Biologie Moleculara , 2009,
Abstract: The research studies focused on the dynamics of catalase during nystatin biosynthesis by Streptomyces noursei. The catalase activity was determined by growing a pure culture of Streptomyces noursei from the strain collection owned by the company S.C. Antibiotice Iasi on biosynthesis medium. The test was performed on two experimental models of biosynthesis, one using sunflower oil, while the other soybean oil as basic nutrients. Special attention was paid to the connection between the evolution of the biomass and the level of catalase activity.
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