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Search Results: 1 - 6 of 6 matches for " Saftica ENACHI "
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The Role of Internal Audit in Controlling the Business Risk
Saftica ENACHI,Viorica IOAN
Risk in Contemporary Economy , 2011,
Abstract: The enterprise nowadays is confronted with a variety of internal and external pressures which can substantially affect the financial results, with consequences upon the profit for the invested capital and the additional capital investment necessary to extend and to continue the activity. The audit of the business risks involves several aspects regarding the strategy in business, the assets control, the financial capacity to absorb the risks. The business risks measurement and identification as well as the establishment of optimum solutions to prevent and to diminish the effects of their producing, make the audit become the indispensable instrument of a good economic and financial control for any enterprise. The paper presents the main business risks identified and estimated in an audit mission of the enterprise performance.
The Romanian Banking System after EU Accession
Viorica IOAN,Monica SUSANU,Saftica ENACHI
Risk in Contemporary Economy , 2011,
Abstract: Banks play an important role in the financial sector, in the proper functioning of economic entities and in the economy as a whole, therefore over time the establishment of a functioning banking system capable of delivering a wide range of products and services to meet the requirements of all potential customers has been a permanent concern. Considering the economic and financial reality, both internationally and domestically, each country and therefore, Romania is interested in creating a solid banking system, enabling the appropriate organizational framework in order to ensure a development of the financial mechanisms. The banking system as the basic element of the financial system, allows an efficient allocation of resources in the economy and, in order to function properly, we need to know the risks they face:a slow economic growth may cause losses due to difficulties in repaying bank loans, due to lower sales or lower wages, changes in asset prices may cause financial losses to investors, decreasing a sector of the economy which has monopolized the banks’ and investors’ attention.
XBRL and Financial Reporting Transparency
Mihaela Enachi
BRAND : Broad Research in Accounting, Negotiation, and Distribution , 2013,
Abstract: Using eXtensible Business Reporting Language (XBRL) in financial reporting increases transparency by allowing viewing the details of the information provided by organizations without subdividing it and the possibility of easy access and processing information, even if it is presented in different languages or it results from the application of different regulations. Through this paper we try to emphasize the transparency ensured to financial reporting by using XBRL, which is why we transposed in this modern format, partially, the contents of one of the components of financial reports, namely, the balance sheet. In this process we based on the requirements of the Romanian accounting regulations in compliance with European directives, XML requirements and XBRL requirements concerning schemas, linkbase files and instances, and we used three of the modules of Altova MissionKit application (XMLSpy, MapForce and StyleVision), while taking into account the best practices in the field. Keywords: financial reporting, XBRL, transparency, specification, taxonomy, instance
Basics of XBRL Instance for Financial Reporting
Mihaela Enachi,Aristita Rotila
BRAND : Broad Research in Accounting, Negotiation, and Distribution , 2011,
Abstract: The development of XBRL (eXtensible Business Reporting Language) for financial reporting has significantly changed the way which financial statements are presented to different users and implicitly the quantity and quality of information provided through such a modern format. Following a standard structure, but adaptable to the regulations from different countries or regions of the world, we can communicate and process financial accounting information more efficient and effective. This paper tries to clarify the manner of preparation and presentation of the financial statements if using XBRL as reporting tool. Keywords: XML, XBRL, financial reporting, specification, taxonomy, instance
Statistical approaches of the credit and the banking rating in the national economy
Economia : Seria Management , 2009,
Abstract: The appearance of the credit is closely related to the appearance of the commercial banks, the mobilization of the monetary disposals on the market and their efficient placement to the funds solicitors is being accomplished through credits. The credit giving can be generally described as the process through which a certain value is loaned to a potential debtor which has a certain activity, accepting a financial risk to the possibility that that person/entity may not be capable to fulfill their obligations in the future.
The Necessity for the Modernization of the Technical-Material Base of Agricultural Exploitations within the Process of Forming Competition-Economy
Viorica IOAN,Monica SUSANU,S?ftica ENACHI,Florina Oana V?RL?NU??
Annals of Dun?rea de Jos University. Fascicle I : Economics and Applied Informatics , 2009,
Abstract: The necessity for the modernization of the production processes in agricultureresides in the fact that this is the most important means to raise agriculturalproductivity, especially in the long term, to reduce production costs and to raiseeconomic profitability, with a direct positive impact on the raising of income forthe ones who undergo their activity in the agricultural sector. The case studyconducted in Galati county covers the 2006-2007 period regarding the situationof the tractor and agricultural engine fleet as well as the evolution of chemicallyapplied fertilizer consumption.
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