EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Content of Issue 22, Year 2020

1. Editorial
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Author(s): -
Topic: -
Abstract:
Keywords:

2. THE REGIME OF CONTRIBUTIONS AND MATERIAL AND FINANCIAL OBLIGATIONS OF THE JEWS DURING THE ANTONESCU REGIME (1940-1944)
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Author(s): Phd. Student Emanuel Balan
Topic: General Accounting
Abstract: This paper deals with the regime of contributions and material and financial obligations of the Jews during the Antonescu regime (1940-1944). The various obligations applied to Jews by decree-laws under the threat of fines, deprivation of liberty and deportation in Transnistria, summed almost 2 billion lei for this period, without accounting for the value of expropriations of Jewish goods.
Keywords: Jews, Antonescu Regime, Material And Financial Obligations, Extortion

3. DYNAMICS OF SOCIAL ENTERPRISES IN ROMANIA. THE FUNDAMENTAL ROLE IN THE SOCIAL ECONOMY
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Author(s): Stefanita Susu, Gabriela Leuciuc
Topic: General Accounting
Abstract: In Romania, the field of social economy is relatively new. The concern for social enterprises has acquired a more pronounced character only in recent years. From our point of view, social enterprises can be characterized as a mechanism aimed at solving the social and environmental problems in an innovative way, in a transparent manner. They are aimed at achieving a sustained impact on the society itself. The objectives of the social enterprises refer to the identification of practical solutions to social problems by using the resources in order to validate opportunities based on identifying the social problems and on turning them in to business opportunities especially by identifying those innovative methods in order to generate a social impact.
Keywords: Social Economy, Social Enterprise, Single Register Of Social Enterprises, Vulnerable Group

4. INTEGRATED REPORTING: A THEORETICAL PERSPECTIVE
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Author(s): Cristina Gabriela Cosmulese
Topic: General Accounting
Abstract: -
Keywords: -

5. SHORT INSIGHT INTO TAX EVASION IN ROMANIA
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Author(s): Lucia Morosan - Danila, Claudia - Elena Grigoras - Ichim
Topic: General Accounting
Abstract: The continuous increase of the cases of tax evasion, together with the number of taxpayers who try, in different ways, to evade from the payment of the tax obligations, which led to the decrease of the national economy and the appearance of the budget deficit, is the motivation of choosing the theme of the article. The purpose of the article is to know the current situation of the impact of tax evasion on the current society, the need to combat and prevent tax evasion and how to prevent the phenomenon that causes negative effects in all states of the world, including Romania. The authors consider that, on this basis, they can define methods that could combat or prevent this phenomenon, those mentioned are not a specific purpose, the in-depth knowledge allows to analyse the negative evolution in terms of tax evasion and fraud, so far, so that they let see what they could implement to eliminate this evolution, especially in Romania. In making this statement, the authors take into account the fact that, the measures to prevent and combat tax evasion, involve changing the legislation in force, motivating the taxpayers and educating them, but also other measures as important as those presented above.
Keywords: Tax Evasion, Tax Obligations, Prevention, Fiscal Control

6. MANAGEMENT ACCOUNTING UNDER THE APPLICATION OF PARTIAL CALCULATION METHODS
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Author(s): Anatol Melega, Ana Balutel
Topic: General Accounting
Abstract: In the content of this paper we aim to present the organization of management accounting, a component of the accounting system, which is an important tool in the life of any enterprise, being an important source of information for company management in making decisions regarding efficient asset management. society and the orientation of production policies in order to achieve a maximum level of profit. Management accounting is a tool that managers use in decision making. It helps the company's management and leadership by allowing them to manage efficiently, making the most of their time and resources, and to make the most of the favorable opportunities that arise. The main objective of management accounting is to record production costs and calculate costs so that the managers of a company can manage its internal activity.
Keywords: Management Accounting; Modern Calculation Methods; Variable Cost Method; Direct Costs; Unit Cost.

7. THE IMPACT OF THE 1929-1933 ECONOMIC CRISIS ON THE ROMANIAN CONSTABULARY
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Author(s): Valentin Ioan
Topic: General Accounting
Abstract: The Great Depression of 1929-1933 affected many institutions, including the Gendarmerie. During this period, the budget allocated by the Ministry of Interior was a deficient one, which led to the abolition of some of the gendarmerie units and a drastic reduction of personnel through the transfer of the gendarmes and the endowed goods within the Ministry of the Army. Later, however, due to the dissatisfaction of the population and the intense political activity, the gendarmes were supplemented again. The General Inspectorate of the Gendarmerie, with all the difficulties encountered, has found solutions so that the personnel activity not to be jeopardized, taking care of the payment of salaries, the maintenance of the service animals and the renovation of the units headquarters.
Keywords: Budget, Organisation, Economic, Credits, Gendarmerie

8. Short analysis of the company's treasury
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Author(s): Veronica Grosu, Ancuta - Anisia Chelba
Topic: General Accounting
Abstract: In the current economy, the company can be seen as a system that operates only through its relationships with third parties, relationships that materialize through wealth flows. Located in the area of interference between finance and accounting, the treasury activity guarantees the circulation of money capital, the development of financial-banking relations, concentration and allocation of cash flows. This paper aims to provide a brief analysis of the company's treasury, by presenting the main notions related to this topic, as well as by providing a concise description of the evolution of the treasury over time, but especially in the current digital age.
Keywords: Cash Flow, Cash Equivalent, Financial Indicators, Treasury Evolution, Electronic Currency

 
     
     
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