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CONSIDERATIONS ON REORGANIZATION. A COMPARISON OF REORGANIZATION RATES IN EASTERN EUROPE
Moldovan Rucsandra Livia,Achim Sorin Adrian
Annals of the University of Oradea : Economic Science , 2009,
Abstract: In our paper, we discuss reorganization from two points of view: its purpose and the choice between reorganization and liquidation, by reviewing the existing literature. After setting an appropriate theoretical base for interpretation, we focus on compari
ACCOUNTANT'S WARNING REGARDING THE LACK OF MANAGEMENT INTEGRITY
SORIN ADRIAN ACHIM,MARIUS-IONUT SOUCA
Challenges of the Knowledge Society , 2011,
Abstract: This article highlights the challenges faced by accountants when they find that the integrity of company management is poor. The main problem is in relation with the accountants’ fear, mostly: suffering some repercussions from the disclosure of such information. Also, this article aims to emphasize the danger brought by covering and concealing incriminating information against the management; but also, how accountants could expose this information in such a way that they would not suffer, under no circumstances from such disclosures.
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.
Ways of Optimising Regional Planning: Settlement Typology. Case Study: Baia Mare Depression
SORIN FILIP,ADRIAN GAVRA
Romanian Review of Regional Studies , 2006,
Abstract: In a relatively uniform natural environment, the settlements in the Baia Mare Depression have very diverse forms. According to an oriented complex typology, we have identified the features and the problems characteristic of these settlements, according to the following criteria: the infrastructure already, demographic features, education, health, and tourism. By synthesising these criteria, we identified the following settlement types: polarising urban centres, under-pressure urban settlements, important rural settlements, under-pressure rural settlements, and declining rural settlements. Each of these types shows that it is necessary to differentiate our intervention, i.e. territorial planning activities must respond accordingly to local and regional needs.
Long-Lasting Development – Basic Principle of Economic Development of Romania
Sorin Adrian Ciupitu
International Journal of Academic Research in Business and Social Sciences , 2013,
Abstract: In order to have long-lasting economic and social development in any field, the economic and the other socio-human, cultural, ecologic, technological aspects must be compatible. Any economic and social development must take into account the complex nature of the system as well as its interdependency and correlation with other systems.
SUSTAINABILITY AND COMPANY’S CORPORATE SOCIAL RESPONSIBILITY NEED
MONICA VIOLETA ACHIM,SORIN NICOLAE BORLEA
Challenges of the Knowledge Society , 2012,
Abstract: The company is a living organism, is an entity and its analysis should be made taking into account the whole system. The company is a dynamic environment, which has as a mainly aims to add value for all participants in the economic life. In the organizations, the achievement of the concept of sustainable development is achieved through the concept of societal responsibility of the organizations. For this scope we need to use the term introduced by Elkington namely “The Triple Bottom Line” which involve economic prosperity, environmental compliance and improve social cohesion. [11]. So, “The Triple Bottom Line” can be defined as an approach for measuring the overall performance of an organization according to its triple contribution to the three aspects mentioned above. The new conceptual framework change radically the final aim of a company because it is not anymore maximizing the value of shares held by shareholders, but it is maximizing value for all stakeholders, where shareholders are just another category of stakeholders. Sustainable development and globalization require new performance standards that exceed the economic field, for both national company and international ones. As a consequence, these standards must be integrated into the company's development strategy, to ensure sustainability of activities carried, by the harmonization of economic, social and environmental objectives.
The simulation of an industrial building demolition
Adrian Simion,Claudiu-Sorin Dragomir
Urbanism. Arhitectura. Constructii , 2013,
Abstract: The paper present a way of checking and optimization of a demolition scenario at an industrial building based on controlled blasting method in order to transition to the actual demolition of the building in question. For this purpose we used a specialized computer system that describes the behaviour of the structure at exceptional actions, from the application of forces, the opening and propagation of cracks, the separation structural elements up to total collapse of the building.
Reliability in Distributed Software Applications
Catalin Alexandru TANASIE,Sorin VINTURIS,Adrian GRIGORIVICI
Informatica Economica Journal , 2011,
Abstract: Reliability is of vital importance for distributed software application and should be ensured in all stages of the development cycle. Ensuring a high level of reliability for distributed software applications leads to competitive applications which increase the level of user satisfaction. The aim of this paper is to present techniques and methods which ensure high level of reliability. A model for estimating the reliability through risk assessment is presented. Distributed software applications are composed of multiple components spread across multiple heterogeneous platforms and partial failures are inherent. To ensure high reliability is very important that the input data for distributed application components are correct and complete.
QUALITATIVE STUDY REGARDING THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING
Berinde Sorin,Rachisan Paula Ramona,Grosanu Adrian
Annals of the University of Oradea : Economic Science , 2012,
Abstract: The concept of corporate governance has come into the spotlight after the big accounting scandals. Corporate governance represents the manner in which a company is managed and controlled, and this aspect is closely related to the creative accounting practice; ownership structure, the board of directorsa€ structure, the frequency of these bodiesa€ meetings, they all can encourage but also discourage accounting manipulation. We tend to agree with the authors who claim that certain changes within the company a€“ including the structure of certain departments a€“ and a rigorous control can significantly reduce the use of creative accounting techniques. Concerning the main objective, respectively outlining a clear image of corporate governance starting from creative accounting, in order to achieve it we conducted a qualitative study, we decided to analyze one of the main research directions, namely corporate governance, as we considered it a current issue with great impact on creative accounting.Our study is based on corporate governance seen as a possible solution to reduce creative accounting practices We used as research method the content analysis which developed in three stages, namely: pre-analysis, content exploitation, respectively processing and interpretation of results. Moreover, when conducting this qualitative study, we use both quantitative and qualitative analysis, using external observation (non-participant) method in collecting the necessary data. We also used the comparative method by studying the main lines of research in different periods (1990-2010). These studies refer to creative accounting techniques, to conflicts of interest between managers, directors and shareholders, to joint ownership and control rights, to the lack of transparency regarding financial reporting and auditorsa€ independence a€“ as evaluators of the financial and accounting information. Not all research directions have been sufficiently explored; therefore, in the future the researches must be continued and deepened. We consider that a number of independent outside directors within the board could contribute to a better monitoring of the management team, leading to a lower possibility for the company to use creative accounting practices compared to the situation in which the board would be formed mainly from inside director.
A class of superrigid group von Neumann algebras
Adrian Ioana,Sorin Popa,Stefaan Vaes
Mathematics , 2010,
Abstract: We prove that for any group G in a fairly large class of generalized wreath product groups, the associated von Neumann algebra L(G) completely "remembers" the group G. More precisely, if L(G) is isomorphic to the von Neumann algebra L(\Lambda) of an arbitrary countable group \Lambda, then \Lambda\ must be isomorphic to G. This represents the first superrigidity result pertaining to group von Neumann algebras.
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