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Search Results: 1 - 10 of 139 matches for " Girbina Madalina "
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IMPLICATIONS OF THE APPLICATION OF IFRS FOR SMES IN ROMANIA ON TAXABLE AND DISTRIBUTABLE PROFIT
Girbina Madalina,Albu Nadia,Albu Catalin
Annals of the University of Oradea : Economic Science , 2011,
Abstract: On 9 July 2009, the International Accounting Standards Board (IASB) issued the International Financial Reporting Standard for Small and Medium Sized Entities (IFRS for SMEs) which aims to provide a financial reporting framework for SMEs falling within its scope. It is a matter for authorities in each jurisdiction to decide which entities are permitted or required to apply IFRS for SMEs. Because of the connection between accounting and taxation certain european countries had a reluctant position related to the application of IFRS for SMEs. Opponents focused on the incompatibility between IFRS for SMEs framework and the principles commonly accepted for tax purposes. As the individual financial statements drown up in compliance with IFRS for SMEs will serve for profit distribution under the 2nd European Directive the question arises weather the profits determined under these accounting rules can be considered as realized for distribution purposes. In order to mitigate the mismatch between accounting and distributable profits, Member States will need to reconsider the circumstances in which gains and losses arising from re-measurement at fair value through profit and loss should be considered as realized. In this scenario, two important questions arise: What are the potential tax effects of the application of IFRS for SMEs? Is the profit determined under IFRS for SMEs available for distribution or some adjustments are necessary? The paper addresses these issues in the context of the Romanian accounting and taxation systems. Romania represents a relevant case study, as it is one of the European countries with a close linkage between financial and tax, where the fiscal profit is dependent on the accounting profit (currently determined under domestic regulations). The methodology consists in a comparative analysis of the recognition and measurement rules between national accounting regulations and IFRS for SMEs in order to identify the differences with possible consequences on taxable and distributable profit. The comparative analysis identified tensions between accounting and taxation that should be solved and new accounting policies with impact on taxable and distributable profit. Under these circumstances regulators should analyse if new policies proposed by IFRS for SMEs are acceptable considering the purpose of specific regulations and modify the legal framework.
THE ROLE OF THE ACCOUNTANCY PROFESSIONAL BODIES IN DEVELOPING SOCIAL AND ENVIRONMENTAL REPORTING
Girbina Madalina,Albu Nadia,Albu Catalin
Annals of the University of Oradea : Economic Science , 2011,
Abstract: In March 2010, the European Commission renewed its strategy to promote Corporate Social Responsibility in order to ensure long term employee and consumer trust. Corporate Social Responsibility is considered more relevant in the context of the economic crisis because it can help to build (and rebuild) trust in business and to identify new forms of value creation based on addressing societal challenges, which may represent a way out of the crisis. A priority area is repesented by companies transparency on environmental and social issues. This research aims to assess the involvement of the professional accountancy bodies in the development of social and environmental reporting. After a review of research studies on corporate social and environmental disclosure and the role of the accounting profession in this context, the research identifies the strategies, policies and actions taken by the International Federation of Accountants (IFAC) and of the Federation of European Expert Accountants (FEE) based on content analysis of public documents issued by the two bodies. The cases were selected having the influence exerted by the two organisms on other professional bodies and their ability to trace the strategic lines of the accounting profession at the international and European level. The basis upon which the accounting profession was founded and continues to exist is public trust, which is the degree to which the public has confidence in the services provided by the accounting profession. Society is currently expressing high demands on the discipline of accounting and therefore the profession is under pressure to expand its horizons to better reflect these demands. The research revealed that both accounting bodies had an intense activity and initiated political actions in the corporate social and environmental reporting field including sustainability in their strategic objectives. The following areas of involvement have been identified: issuance of assurance, education and ethics standards (in the case of IFAC which is also regulator), educational and web materials, participation in working parties, cooperation with other organisations in the development of reporting and assurance standards, research projects to support decision making, encouraging member bodies to develop similar policies, public statements inviting responsible parties to act. Based on its conclusions the study identifies some research directions to be developed. Academic and professional curricula of Romanian accountants could be analysed in order to determine how they could be improved in
EXCHANGE EFFECTS AND SECTORIAL ROTATION ROLE IN SELECTING FINANCIAL SECURITIES PORTFOLIOS
MADALINA RADOI
International Journal of Economics and Research , 2011,
Abstract: The development strategies of large companies are marked, after the beginning of the ‘90s, by two major evolutions as compared to the industrial and financial consolidation processes: on the one hand, the activities refocusing on basic materials, and on the other hand, the acceleration of the internationalization of activities connected to the market globalization. These evolutions are mostly the consequences of a logical upheaval of portfolio selection. Such an approach has led to privileges within priorities of choosing investment sectors before the geographical choice(Berdot J.P. et al. (2001), Cavaglias et al. (2000), Forbes and Chinn (2003), Emiris M. (2004)).
External Balance Payments – Macroeconomic Analysis Instrument
Madalina Dumbrava
Theoretical and Applied Economics , 2006,
Abstract: The foreign trade activity represents, on one side, the participation of one country to the international economic co-operation, on the basis of the labor international division as well as, on the other side, a factor of economic growth. The sold of the payments balance shows to what extent a country depends on external relationship. The foreign payments balance is conceived as an instrument of economic analysis, reflecting the actual financial flows, which are being established. In the paper we are dealing with the forms in which the payments balance is made, as well as the recording principles for its data. By its own structure, the foreign payment balance emphasizes the debts and the commitments undertaken by a country, within a given period of time. Aspects such as: the equilibrium of the payments balance; tehnicques meant to secure the equilibrium of the payments balance and policies meant to secure the equilibrium of the payments balance are also approached as an attempt to clarify the subject.
Analyzing the Network Response Time and Load Balancing
Madalina MLAK
Informatica Economica Journal , 2007,
Abstract: This paper describes the network response time which represent a significant indicator for network performance and how load balancing can improve the network performance.
POLITICAL IMPACT ON THE OBSERVANCE OF PENSION RIGHTS IN ROMANIA
MADALINA TOMESCU
Challenges of the Knowledge Society , 2011,
Abstract: The beginning of 2011 brought some questions for all the persons-romanian citizen – beneficiaries of the pension rights , but also for the middle age persons, which feel a threat for their right to pension. I propose to research the way that the pension right is influenced by the political decision taken by the party temporary governing. Also, I propose to identify the possible effects of these decisions.
THE PUBLIC PENSION POINT - A GOVERNMENT BUSINESS
MADALINA TOMESCU
Challenges of the Knowledge Society , 2013,
Abstract: Each of us pays every month a percentage of his/her salary for receiving a public pension after a certain age. As a percentage, this amount of money varies depending of salary. But retirement means a number of pension points. Where is the business? Pension point is determined by the Government as a percent of medium salary. This article aims to make an analysis of pension point as a government business.
CONSIDERATIONS ON THE RELATIONSHIP BETWEEN PRODUCER AND CONSUMER ON FOOD MARKET
MADALINA DINU
Challenges of the Knowledge Society , 2012,
Abstract: Perhaps one of the largest legislative climbing in recent years is shaped by the instruments that Romanian legislator puts at hand in order to protect its consumers from potential abuses of the producer. The importance of rules of such liability producer is justified primarily by the fact that a modern democratic society, consumer protection has become an essential part of the whole system of social protection. Moreover, the consumer's right to health and safety of its community is a constitutional principle, a consumer is considered by the Community forums as a new form of citizenship.
Observations of the causes and effects of the avalanches in the Piatra Craiului Massif
MADALINA TEODOR
Cinq Continents , 2011,
Abstract: Observations sur les causes et les effets des avalanches en Massif Piatra Craiului. Les avalanches représentent un hazard naturel qui se manifeste comme un glissement imprévu, dans des distances plus que 50 metres d’une quantité grande de neige, qu’arrive dans les pentes montaignes après la rupture de l’equilibre de la neige (qui a des causes diverses: climatiques, mécaniques, anthropique). Il est un de premiers agents responsables de la modélisation de relief dans l’ étage cryo-nival du massif Piatra Craiului. Les régions favorablespour la formation d’avalanches sont representées par la partie supérieure des vallées torrentieles où arrivent des conditions potentielles (la pente, la manque de la vegetation, le vent, l’exposition du pentes, l’accumulation de la neige, les conditions meteorologiques etc). L’importance d’evaluer et de surveiller les avalanches n’est d qu’elles peuvent se transformer dans un événement mena ant qui présente la probabilité à se produire dans une certaine période, étant nuisible pour l’homme, pour les bons produits par il et pour l’environnement.
On the properties of the Volkov solutions of the Klein-Gordon equation
Madalina Boca
Physics , 2011, DOI: 10.1088/1751-8113/44/44/445303
Abstract: We present an elementary proof based on a direct calculation of the property of completeness at constant time of the solutions of the Klein-Gordon equation for a charged particle in a plane wave electromagnetic field. We also review different forms of the orthogonality and completeness relations previously presented in the literature and we discuss the possibility to construct the Feynman propagator for the particle in a plane-wave laser pulse as an expansion in terms of Volkov solutions. We show that this leads to a rigorous justification for the expression of the transition amplitude, currently used in the literature, for a class of laser assisted or laser induced processes.
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