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): Gabriela Leuciuc, Stefanita Susu
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 DIACRONIC APPROACH
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Author(s): Cristina Gabriela Cosmulese
Topic: General Accounting
Abstract: ntegrated reporting is a holistic approach that allows investors and other stakeholders to understand how an organization works in terms of strategy, governance and business model. The purpose of this paper is to analyse the evolution of Integrated Reporting (IR) from its origins to the present, in a diachronic approach, in the sense that the parallel evolutions of other phenomena or processes that have determined the economic entities to resort to IR implementation, or of the processes and systems that have developed and innovated simultaneously with this type of reporting will be studied as well.
Keywords: Integrated Reporting, Reporting Standards, Stakeholders, Business Sustainability.

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 economic crisis 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 unitsí 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

9. CLOUD ACCOUNTING CURRENT FORM OF MANIFESTATION OF DIGITAL ACCOUNTING
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Author(s): Marius - Sorin Ciubotariu
Topic: General Accounting
Abstract: Accounting and the accounting profession are in a period of great challenges, which involves the development of new dimensions under the impact of digitalization. The persuasiveness of information technology in companies has changed the nature of accounting activities and the role of the accounting profession. In particular, as a result of the emergence in recent years of cloud accounting technology that has transformed the way companies report financial performance and make strategic decisions related to the future activity of the economic entity. As a result, there is an increase in the demand for advanced IT skills among professional accountants. The objective of this paper is to bring to the fore a new side on accounting, seen through the prism of technology and also to present the challenges and opportunities of the accounting profession in the digital age.
Keywords: The Accounting Profession; Digital Accounting; Globalization; Cloud Accounting

10. LEASING FINANCING IN THE CURRENT GLOBAL CONTEXT
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Author(s): Camelia Catalina Mihalciuc
Topic: General Accounting
Abstract: In the current economic context, the success of an economic agent is largely determined by its financial assurance, the lack of liquidity being one of the major problems that they may face at one point, thus having negative effects on the entire investment activity. The role of financing in general is of particular importance, manifested by the results obtained from the development of financing relationships or by the contribution of financing methods to the fulfillment of certain economic policy objectives, financing having an important role in the modern economic system, contributing to its development. Thus, the leasing represents, from all points of view, a product of the market economy that has been imposed as a financing alternative for the economic agents who want to buy their equipment, but who do not have the necessary resources and want to develop the activity and improve the performance, the objective of this type of financing being the complete coverage of investments, by resorting to foreign funds. Based on these considerations, the main objective of this paper is to study the evolution of the leasing market at European and national level, the economic importance of leasing being that it is a major source of support for the investments of European companies.
Keywords: Leasing; Leasing Market; Association Of Leasing Companies Of Romania; Financial Leasing, Operational Leasing.

11. THE ROLE OF ACCOUNTING INFORMATION IN CRISIS TIMES
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Author(s): Elena Hlaciuc, Florina Cretu
Topic: General Accounting
Abstract: In the context in which the management of a company encounters difficult problems, such as economic and financial, a common situation encountered in the activity of any economic entity, it is necessary to have a set of accounting principles, which are not identical to those of the constant laws of nature in physics and chemistry. The role of accounting in achieving the strategic objectives of managers is also reflected in the form of ensuring the information necessary for control, determining the degree of responsibility and effect, at different jobs, which will lead to the identification of internal reserves, non-economic expenses and losses. By relating to the current requirements of the management and scientific organization of economic entities, contemporary accounting involves predictive calculations on the means, means training resources and financial results, which they combine with the reflection of the phenomena that took place.
Keywords: Accounting Information, Management, Economic Entity

12. THE INFLUENCE OF INTERNAL AUDIT WITHIN THE ORGANIZATION
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Author(s): Cristina Gabriela Cosmulese
Topic: General Accounting
Abstract: Internal audit is considered to be the catalyst for the business models of the contemporary world, given its ability to turn the specifics and potential of each business into competitive advantages. Thus, over time this concept has evolved from an accounting-based approach to a profession that supports corporate governance. The purpose of the article is focused on presenting and identifying the role of internal audit in organizations in terms of the characteristics, functions and responsibilities of internal audit and the role it plays within organizations. At the same time, I would like to highlight the valuable contribution brought by the internal audit to the audited entities as well as its influences on the accounting environment. In this sense, I will discuss aspects related to maximizing the value of this activity through high performance functions, recommendations that I consider a valuable contribution to the literature in the field.
Keywords: Internal Audit Functions, Internal Audit Products, Risk, Control, Corporate Governance

13. THE ROLE OF FINANCIAL-FISCAL CONTROL IN FIGHTING THE TAX EVASION PHENOMENON
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Author(s): Olga Covali, Veronica Grosu
Topic: General Accounting
Abstract: A particular importance of the financial-fiscal control is determined by the fact that it is exercised by virtue of the right that the company has to defend its fundamental interests. The role of financial-fiscal control is to penetrate the activities of the economic agent through the levers offered by the fiscal system in the form of taxes and fees, establishing the way in which it fulfills the legality and whether it carries out an efficient economic activity. A successful financial-fiscal control depends on the manner in which those responsible for the control mission approach in a tactical manner all the signaling levels of the mechanism for identifying the phenomenon of tax evasion, using the analyzed financial-accounting information. The purpose of this article is to explore the context in which fiscal financial control responds to the needs of preventing and combating evasion, with emphasis on its role in the current conditions of fiscal pressure on economic operators and intensification of the legislative process.
Keywords: Tax Evasion, Financial-fiscal Control, Financial-accounting Information, Legislative Process

 
     
     
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