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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Volume 9, Number 1, Year 2021
| 2. BIOLOGICAL ASSETS ACCOUNTING IN THE AGRICULTURAL SECTOR | 
Download | | Author(s): Monica Laura Zlati, Cristian Mirica | | DOI: 104316/EJAFB.2021.911 | | 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 | | DOI: 104316/EJAFB.2021.912 | | 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 | | DOI: 104316/EJAFB.2021.913 | | 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 | | DOI: 104316/EJAFB.2021.914 | | 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 |
| 6. BIBLIOMETRIC ANALYSIS REGARDING THE PERFORMANCE OF ECONOMIC ENTITIES |
Download | | Author(s): Cristina Iacoban, Elena Hlaciuc, Svetlana Mihaila | | DOI: 104316/EJAFB.2021.915 | | Abstract: The aim of this paper is focused on a bibliometric analysis of the literature on the performance of economic entities. In order to process the data, we used the clustering method, applied to the paper published on ISI Web of Knowledge. We consider that our work can be a referenc for other research with this topic, because the results obtained can give the start of other correlations that so far have not been identified by the authors. | | Keywords: Financial Performance; Economic Entities; Bibliometric Analysis; Cluster Method. |
| 7. A BIBLIOMETRIC ANALYSIS OF VOLUNTARY DISCLOSURE RESEARCH |
Download | | Author(s): Simona - Maria Tanasa (brinzaru), Veronica Grosu | | DOI: 104316/EJAFB.2021.916 | | Abstract: Voluntary disclosure is a concept used in the sense of publishing information that goes beyond the scope of mandatory reporting. The main objective of this paper is to determine the current state of research on voluntary disclosure, according to the Web of Science platform through a bibliometric analysis conducted using VOSviewer. The results of the analysis showed that in terms of the voluntary disclosures researches carried out so far, the focus is on the determinants of voluntary disclosure and the associated risks, as well as its quality, information asymmetry and costs involved. The terminology used in this field of research focuses around concepts such as corporate disclosure, corporate governance, management, quality, CSR, non-financial information, sustainability, sustainability reporting and integrated. Therefore, voluntary disclosure is a current topic of international interest for researchers and the results of the bibliometric analysis show that voluntary disclosure is approached in the context of the financial and non-financial sphere, from managers' decision to reporting information, associated risks and providing voluntarily disclosed information. | | Keywords: Bibliometric Analysis; Voluntary Disclosures; Non-financial Information; VOSviewer. |
| 8. THE IMPACT OF THE NATIONAL ECONOMY`S MONETARY SECTOR ON THE MONETIZATION LEVEL |
Download | | Author(s): Viktoria Kovalenko, Sergii Sheludko | | DOI: 104316/EJAFB.2021.917 | | Abstract: The paper examines factors of influence on the economy's monetization level and determines its impact on the money market. It is obtained further development of the methodical approach to estimating the level of monetization, which in contrast to the existing one, proceeds from directions of estimating the monetary position, structural characteristics of money supply, analysis of the economy's monetization level. In the framework of this study, based on the accumulated scientific experience, it is formed many factors of determination the economy's monetization level and analysis of the money market's current state. | | Keywords: Currency; Demand; Liquidity Of Money; Monetary Aggregates; National Economy. |
| 9. E-COMMERCE: A BIBLIOGRAPHIC ANALYSIS |
Download | | Author(s): Artur Zhavoronok, Anna Alfimova | | DOI: 104316/EJAFB.2021.918 | | Abstract: Within the article, a bibliographic analysis of e-commerce research is provided. In particular, using the Scopus database it was established that research of this type of commerce began in 1996 with gradual emergence of services for the sale and purchase of goods and services online. In addition, retrospective analysis of scientific publications in this field allowed to establish the wave of scientists' interest in conducting e-commerce research due to the level of the information technology development, which directly determines the e-commerce development in the world. In addition, within the article, scientific fields in which the majority of scientific works have been prepared for its study are analyzed, and the countries in which the most research is conducted are considered. | | Keywords: E-commerce; Commerce, E-business; Bibliographic Analysis; Digital Technologies; Digital Economy. |
| 10. PROSPECTS FOR IMPLEMENTING OF PARTNERSHIP RELATIONS REGULATION IN UKRAINE |
Download | | Author(s): Lyudmyla Seroklyn | | DOI: 104316/EJAFB.2021.919 | | Abstract: The article defines the essence of the partnership between private business and the state. The main forms of practical implementation of the partnership are considered. Public-private partnership and concession mechanism are described. Peculiarities of concession application as a form of public-private partnership by public authorities are considered. The directions of risk and responsibility distribution between partners are determined. The practical achievements of the experience of partnership implementation in Ukraine in the main areas of application are presented. Proposals for improving the regulation of partnership for the development of the national economy of Ukraine have been developed. | | Keywords: Concession; Partnership; State Regulation; Public-private Partnership |
| 11. THE NEED OF TRANSFER PRICING RULES IN MINIMIZING THE TAX AVOIDANCE PHENOMENON |
Download | | Author(s): Marius - Sorin Ciubotariu, Corina Petrescu | | DOI: 104316/EJAFB.2021.9110 | | Abstract: The transfer pricing mechanism became one of the top international issues in the tax matter, being one of the most used practices for tax avoidance by the multinational companies, raising many debates on the motives that stay behind this practice and on the possibilities of making it an efficient tool for the governmental authorities to limit the results manipulation and the profit shifting phenomenon. Being a matter of huge interest for a vast category of subjects, it became a constant concern in the academic, professional and legislative environment, concerns whose results can be seen today in the existing strategies, methods, procedures and regulation developed for a better management of this domain, aspects that this paper aims to identify and analyze, in order to have a better understanding of the multinational companies behaviour and on their legal obligations and responsibilities related to the transfer pricing matter. | | Keywords: Transfer Pricing; Tax Avoidance; Multinational Companies |
| 12. ECONOMETRIC ANALYSIS OF THE EVOLUTION OF EXCISEMENTS ON FUELS DURING THE HEALTH CRISIS IN ROMANIA |
Download | | Author(s): Anamaria - Geanina Macovei | | DOI: 104316/EJAFB.2021.9111 | | Abstract: The aim of this study is to make a time analysis of the evolution of the level of excise duties on fuels that influence the pump price of fuel types. Objectives proposed for this purpose are: O1: the need and place of excise duties in this form of taxation, O2: analysis of the influence of excise duty on fuel prices and O3: evolution over time of the level of excise duties on fuels. In order to achieve the proposed goal, analytical and forecasting methods will be used using statistical data on the level of excise duties on fuels for the period 2017-2021. The results of the study consist of the cubic model for the analysis of the evolution over time of the level of excise duties on fuels, focusing on the period of the health crisis. | | Keywords: Excise Duty, Cubic Model, Health Crisis |
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