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Search Results: 1 - 10 of 5450 matches for " Diana COZMA IGHIAN "
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CASE STUDY ON RE-ADJUSTMENTS DEPENDING ON PRICE MODIFICATION
Cozma Ighian Diana
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice , 2011,
Abstract: Inflationary moments, characterized by significant price rises, have proved that accountingsystems based on historical costs provide a distorted image of the reality: the elements ofthe balance sheet are under-valuated, and the stock-related expenses and amortization in theprofit and loss account are also under-valuated. Under these circumstances, the result isover-valuated, and its distribution leads to allotments from the company’s capital. In thispaper we draw up a case study with regards to the methods used for adjusting pricemodification, clearly outlining, through a comparative analysis, the main differencesbetween the accounting system based on historical cost and inflation accounting.
Analysis of International Accounting Regulations with Regards to Fair Value
Diana COZMA IGHIAN
Annals of Dun?rea de Jos University. Fascicle I : Economics and Applied Informatics , 2010,
Abstract: Unifying the economical-financial information at an international level represents today, within the context of the globalization and integration of the financial markets around the world, an important and urgent demand. One of the coordinates of accounting globalization is the fair value based valuation system. This tendency arises from the contents of international accounting standards and from the progress of world-wide regulating practice. The economic and market events of the past years have highlighted the importance of fair value measurements used in financial statements and have emphasized the need for consistency and comparability in those measurements infinancial statements prepared around the globe.
THE QUALITY OF ACCOUNTING DATA – AN ABSOLUTE REQUIREMENT
Cozma Ighian Diana
Annals of the University of Oradea : Economic Science , 2009,
Abstract: The large variety of uses that accounting products take, as well as their wide range of informational needs require that certain criteria be established, with regards to the quality of accounting data, and these criteria must be fully met. The concept of
HISTORICAL COST VERSUS FAIR VALUE
Cozma Ighian Diana
Annals of the University of Oradea : Economic Science , 2009,
Abstract: The current process of accounting globalization is based mainly on the concept of just value. This concept has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice. The increased importan
A Study on Accounting Standards with Regards to Financial Instruments
Diana COZMA IGHIAN
Annals of Dun?rea de Jos University. Fascicle I : Economics and Applied Informatics , 2012,
Abstract: The need to establish international accounting standards with regards to financial instruments is due to their spectacular evolution on global financial markets, which took place over the last couple of decades. Thus, the accounting practices used for financial instruments have been revolutionized themselves, and the standards established with regards to such practices attempt to keep the pace with the latest evolutions of the global financial markets. The main aim of this paper is to identify aspects that are specific to the accounting treatment of financial instruments, starting from the provisions of international accounting norms, considering the field of financial instruments as one of the most controversial areas of financial reporting.
CONSIDERATIONS ON APPLYING FAIR VALUE IN ROMANIA
Diana COZMA IGHIAN
Scientific Annals of the Alexandru Ioan Cuza University of Iasi : Economic Sciences Series , 2011,
Abstract: The disadvantages of preserving an accounting system based on historical cost and the need to adapt the accounting model to the investors’ requirements, has made it necessary to find solutions; one such solution is to use other valuation bases, instead of historical cost. The reshaping of the value-based accounting model consists of reconsidering the basic principles of valuation, allowing accountancy to progress from the system of historical cost to that of fair value. The concept of fair value has been the source of vivid debates with regards to its meaning in contemporary accountancy, both in theory and in practice. Due to the ever increasing importance of the concept of fair value, particularly visible lately, we have decided it was relevant to focus our research work on the analysis of how this concept was adopted in Romania.
Overarching: Duns Scotus and Edith Stein on Individuality and Individuation Problem
Carmen Cozma
Agathos : an International Review of the Humanities and Social Sciences , 2012,
Abstract: Book review to: Francesco Alfieri, OFM. La presenza di Duns Scoto nel pensiero di Edith Stein. La questione dell’individualità. Roma: Pontificia Universitas Lateranensis, 2011. Pp. 331.
The Fullness of the Logos of Life and the Comprehending of the “Sacral Logos” on the Horizon of Life
Carmen Cozma
Agathos : an International Review of the Humanities and Social Sciences , 2010,
Abstract: Book review to: Anna-Teresa Tymieniecka. The Fullness of the Logos in the Key of Life. Book I: The Case of God in the New Enlightenment. Analecta Husserliana, Volume C. Dordrecht: Springer, 2009. Pp. xxxv + 258
A Hermeneutical Journey throughout the Phenomenology of Edith Stein and Hedwig Conrad-Martius
Carmen Cozma
Agathos : an International Review of the Humanities and Social Sciences , 2011,
Abstract: Book review to: Angela Ales Bello, Francesco Alfieri, Mobeen Shahid (eds.). Edith Stein. Hedwig Conrad-Martius. Fenomenologia Metafisica Scienze. Bari: Edizioni Giuseppe Laterza di Giuseppe Laterza, 2010. Pp.500
ETHOS OF MUSIC ART AND HUMAN WELL-BEING
CARMEN COZMA
Agathos : an International Review of the Humanities and Social Sciences , 2011,
Abstract: What does make the ground of the authentic works of music art crossing the centuries and what does move the human soul any time and anywhere? Which is the support of music art – generally speaking – beyond its aesthetic dimension? How could we explain and understand, in a better and in a more efficient way, the powerful influence of musical artistic creation upon the human well-being? These are merely part of the interrogations challenging our interest in finding and revealing the profound link between ethical values, music art and human health (in its integrality. The purpose of this essay is to emphasize the foundation of human equilibrium considering the offer of the harmony carried by music art, exploring the significance of a nucleus-concept of the Greek philosophers that has been acknowledged as kalokagatheia – the self-fulfilled cultivation of body and soul, as a micro-cosmos living within the macro-cosmos. In terms of a philosophical hermeneutics of art, we reach to disclose part of the salutogenic function of music art concerning the human well-being in nowadays.
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