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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Volume 2, Number 2, Year 2014| 1. ASPECTS REGARDING THE EVOLUTION OF THE PROFIT AND LOSS STATEMENT IN ROMANIA | 
Download | | Author(s): Veronica Deac, Elena Hlaciuc | | DOI: 10.4316/EJAFB.2014.221 | | Abstract: The present paper presents the evolution of the profit and loss statement along with the accounting evolution in Romania under different aspects, mainly under the structure, content and the format of this financial statement. To group general ideas regarding the evolution of the profit and loss statement, we have divided the work into two parts: aspects related to the profit and loss statement until the year 1989 and, respectively, after 1989. Therefore we have drawn several observations regarding to this annual account in each phase of Romanian accounting reform, thus outlining its evolution in time. | | Keywords: Profit And Loss Statement, The Phases Of Accounting Reforms From Romania, Accounting Regulation, Accounting System, Romania |
| 2. ANALYSIS OF HEALTH DETERMINANTS ON ECONOMIC GROWTH |
Download | | Author(s): Mihaela Simona Galea | | DOI: 10.4316/EJAFB.2014.222 | | Abstract: This paper aims to analyze health and its role in economic growth. Starting from these things we wonder if health can explain the difference in levels between countries and the growth rate of revenues? This question is of primary importance especially in the current debate regarding the cost and benefits of new health programs.Health is the result of complex interactions between our genetic, the environment in which we live in, the society to which belong and our lifestyle. Thus, health systems are not at the origin of our health, but they play a fundamental role: they help people maintain and improve their own health. Primarily, people with higher life expectancy are likely to save more and these savings turn into accumulated capital and therefore into GDP growth (Zhang and Lee 2008).
Secondly, people with higher life expectancy are likely to invest more in education which in turn should facilitate economic growth. | | Keywords: Growth, Investment, Health, Indicator. |
| 3. ROMANIA'S PLACE IN EU REGARDING THE E-INTERACTION BETWEEN FINAL CONSUMERS AND LOCAL PUBLIC ADMINISTRATION |
Download | | Author(s): Adela Suzana Artene | | DOI: 10.4316/EJAFB.2014.223 | | Abstract: The development of electronic services is now entering a new phase, which is mainly determined by the upgarde of existing processesof public governance. By its nature, the public sector is ideal to increase efficiency and quality, nationally and internationally, based on information and communication. The dissapointment encountered regarding public administration is mainly due to bureaucracy, informational abuse for own purposes, high cost of transactions and especially due to the lack of responsability for final consumers.
This paper intends to establish the relationship between enterprises and local public administration, to determine the main reasons for which e-interaction is limited and to find some solutions to mitigate the existing problems. | | Keywords: E-interaction, Local Public Administration, E-government, Online Services |
| 4. POLICIES AND ACCOUNTING TREATMENTS OF CURRENT ASSETS IN ROMANIAN ECONOMIC ENTITIES |
Download | | Author(s): Laura ( Alionescu) Cojocaru, Moise Domil | | DOI: 10.4316/EJAFB.2014.224 | | Abstract: Accounting for current assets mainly aims to obtain useful information on the management of their best in order to make management decisions. Counting efficiency of these assets, their importance, provides improved performance of the entity, analyzing and minimizing costs, the search for alternative assessment, enumeration and their management. The research was based on studying the degree of implementation of policies and treatments on the current assets in the economic entity, the problems of implementation and thus better theoretical and procedural approach to improve the information provided by financial statements. With passive and spontaneous observation was performed using analysis of the effect of applying the accounting policies and treatments on current assets, special effects outlined in the financial statements. | | Keywords: Current Assets, Accounting Policies, Accounting Treatment, Stock, Claims, Money. |
| 5. ROMANIAN REGULATIONS IMPACT ON THE HUMAN RIGHT TO A HEALTHY, PROSPEROUS AND ECOLOGICALLY BALANCED ENVIRONMENT |
Download | | Author(s): Elena Iftime | | DOI: 10.4316/EJAFB.2014.225 | | Abstract: The topic that we are discussing in this study addresses to a scientific area of a great complexity, timeless, namely human rights. We insist particularly upon the human right to a healthy, prosperous and ecologically balanced environment. It is a right with a tremendous impact on life, health, equilibrium and on the sustainable development of the human community, seen in its two dimensions: the collective dimension (global) and the individual dimension related to each and every human being on the planet. We place our approach in the context of a more general legal framework of the human rights which was molded in time on three generations of human rights, the actual right under discussion belonging to the third generation. These are rights of human solidarity with a force of expression and a special physiognomy, because are training the efficient cooperation of the states and of the persons to whom these are addressed to, for giving shape and meaning to the individual-community relations which arise and evolve in the contemporary world. Through the light of the proposed objectives, we aim the consecration in legal terms and the exercise of the human rights to a healthy environment as it appears in the light of recent Romanian regulations, doctrinal debates and solutions of the judicial practice. When appropriate, we make referrals also to the regulations of international law (traditional) or to the norms of Community law to which the Romanian regulations are in harmony. | | Keywords: Human Right, Romanian Regulation, Sustainable Development |
| 6. DIRECTIONS OF IMPROVEMENT AND ORGANISATION OF MANAGEMENT ACCOUNTING BASED ON ABC-COSTING METHOD APPLIED IN MOLDOVAN MANUFACTURING ENTITIES |
Download | | Author(s): Svetlana Mihaila | | DOI: 10.4316/EJAFB.2014.226 | | Abstract: The purpose of this article is to describe and present the main features of ABC-costing method, as well as the key elements, such as activities, resources and cost drivers. The article enlarges upon the stages of application of such method in the Moldovan manufacturing businesses and brings forth some examples of internal reports used both for a simple analysis and for management decision-making purposes. The article also focuses on a comparison between the traditional costing methods and ABC-costing method. The applicability of ABC-costing method is proven by way of a practical example; the information generated by such method are analysed and interpreted; and the conclusions are focusing on the need for applying it so as to achieve cost-optimisation and improvement of management decision-making process. | | Keywords: Activity-Based Costing; Management Accounting, Costs, Expenses, Calculation, Method, Managerial Decisions, Indirect Costs |
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