EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

Motto: Show the world how you think!

Current Issue

The current issue of the journal read...

Authors' guidelines

All you need to know in order to publish in our journal read...

Submission

Here you can submit your paper continue...

Contact

Contact us here...

 

ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Content of Issue 25, Year 2021

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

2. BIOLOGICAL ASSETS ACCOUNTING IN THE AGRICULTURAL SECTOR
Download
Author(s): Monica Laura Zlati, Cristian Mirica
Topic: General Accounting
Abstract: Biological assets are a basic renewable resource for the agricultural sector. Due to their complex nature and transformation of their structure or destination over time, the recognition and accounting treatment of biological assets is a challenge for small agricultural entities due to the limited nature of the business and due to the disclosure of assets required by current accounting. The paper aims are to approach by empirical methods the casuistry of biological assets from an accounting perspective and to present a dashboard for adequate accounting procedures in the case of biological assets. The article is useful to economic entities in the agricultural sector, bringing to light the latest practices regarding accounting approach for biological assets by reference to the international IAS / IFRS standards.
Keywords: Agriculture, Biological Assets, International Standards, Accounting Procedures

3. THEORETICAL PERSPECTIVES OF CORPORATE GOVERNANCE
Download
Author(s): Cristina Gabriela Cosmulese
Topic: General Accounting
Abstract: Corporate governance is primarily concerned with the way in which investors "hire" managers in order to provide them with a return on investment. This problem is affected by the theory of the agency trying to flatten and moderate the consortium of managers towards efficient management activities that ensure performance as investments. This paper focuses mainly on the analysis of the concept of corporate governance in terms of existing theoretical and practical approaches, and captures the evolution of the notion as well as the principles and theories that complete the complexity of the phenomenon.
Keywords: Corporate Governance, Stakeholders, Performance, Theories

4. DEVELOPMENT OF MICRO, SMALL AND MEDIUM-SIZED ENTERPRISES IN POLAND WITH THE SUPPORT FROM EU FUNDS
Download
Author(s): Agnieszka Piwowarczyk
Topic: General Accounting
Abstract: The dynamic economic development observed in recent years is, to a large extent, stimulated by micro, small and medium-sized entrepreneurs. Entities in this sector are the lifeblood of the economy, as the economy of the vast majority of countries in the world is based on this sector. The SME sector has limited investment opportunities for financial reasons. Support from EU funds has enabled entrepreneurs to invest in new technologies and improve qualifications, it also helped to reduce unemployment, and funds allocated for research and innovation created conditions for development and competitiveness of entrepreneurs. Capital inflows have also facilitated access to the internal market for small companies. The increase in the number of micro, small and medium entrepreneurs obtaining EU support translates into sustainable development of this market sector, and thus stimulates the socio-economic development of the country. The aim of this analysis is to present the development of Polish enterprises against the background of implementation of the cohesion policy in the next financial perspectives.
Keywords: SME Development, EU Cohesion Policy, Competitiveness, EU Funds, Operational Programmes

5. PRIVATE CLOSED-END INVESTMENT FUNDS OF NON-PUBLIC ASSETS AS A FORM OF COLLECTIVE INVESTMENT ON THE CAPITAL MARKET IN POLAND
Download
Author(s): Anna Lichosik
Topic: General Accounting
Abstract: The purpose of this paper is to establish whether a private closed-end investment fund of non-public assets may constitute a non-typical form of collective investment on the capital market, subject to legal regulations that are more flexible in comparison to other types of investment funds. This paper was prepared using a legal dogmatic method, upon analysing the provisions of the Act on Investment Funds and the Management of Alternative Investment Funds, and on the basis of an empirical analysis of the scale of assets located in the funds of this type. Each part of the paper synthetically defines the compounds of the special form of cumulative investing in the form of a private closed-end investment fund of non-public assets. The paper describes the essence of investment funds as a form of collective investment in the capital market, taking into account closed-end investment funds in particular. The issues analyzed include the private nature of the fund and the possibility of owning non-public assets, and the financial and economic benefits of such investments.
Keywords: Investment Funds, Private Investments Funds, Financial Assets, Investments

 
     
     
Copyright LP/DET 2019