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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Volume 3, Number 1, Year 2015| 1. DISCUSS THE ISSUES CONCERNING THE RELATIONSHIP BETWEEN THEORY AND PRACTICE MANAGEMENT ACCOUNTING AS PART OF THE SOCIAL SCIENCE | 
Download | | Author(s): Shaban Mohammadi | | DOI: 10.4316/EJAFB.2015.311 | | Abstract: Dominate the thoughts of positivism in America (Zimmerman, 1979; Watts & Zimmerman, 1979, 1986) and the development of case studies based on management accounting investigators throughout Europe (Panozzo, 1997; Drury & Tayles, 1994, 2005), evidence of improvements in accounting . During this process, management accounting in the economic concepts related to its development and the social sciences as well from sociology, psychology and organizational studies. Furthermore, this improvement may be due to the emergence of systematic methods of mathematical analysis and perhaps also a significant philosophical theories. The discussion of management accounting research in a different way from other branches of social science that is associated with it, and now, after several years of theorizing of the restoration of the research on management accounting practices between technical and practical it is necessary to essential. Also, the gap between theory [as a way of learning and applying accounting policies in practice management will be discussed. Capelin and colleagues (Cable et al., 2009) in his study on "The Future of Management Accountants Training" and the section entitled "The gap [between theory (education), and action] is still there", to describe the results of their research and have shown that deep gap between the theory of management accounting as to what is taught at the University of managerial accounting policies used in practice, there is. | | Keywords: Management Accounting, Social Sciences, Experimental Investigators, Theory And Education |
| 2. DYNAMICS BETWEEN TAXATION AND ACCOUNTING AT THE LEVEL OF NATIONAL ECONOMIC REALITY |
Download | | Author(s): Eugeniu Turlea, Mihaela Daciana Nanu | | DOI: 10.4316/EJAFB.2015.312 | | Abstract: The economic reality within the recent years has rushed the re - grouping of priorities, the re-thinking of business, has led to a number of alliances between companies so as to be able to focus on the efforts to maintain the latter on the market, with the consequence of one being extremely concerned with providing for liquidities in an attempt to enhance and consolidate one company's financial stability.
In their attempt to get and also maintain an economic efficiency, companies begin to pay more and more attention to accounting policies, trying to maintain the balance between the latter and the tax policies. | | Keywords: Accounting Systems, Tax Systems, Tax Policies |
| 3. ECONOMICS OF HUMAN CAPITAL: THE ROLE OF SECONDARY AND TERTIARY EDUCATION IN THE POST-CRISIS ECONOMIC DEVELOPMENT OF THE EUROPEAN UNION |
Download | | Author(s): Bogdan Copcea, Raul Erdei | | DOI: 10.4316/EJAFB.2015.313 | | Abstract: From the perspective of educational systems, formation and development of human capital are considered key determinants of economic growth in both literature and empirical studies. Starting from the neoclassical exogenous growth model of Solow (adjusted for human capital) and the endogenous growth model developed by Mankiw, Romer and Weil, this paper aims to assess how education affects economic development in four groups of states within the European Union. Also, the research aims to determine how government post-crisis policies in the field of education, can influence the quality of human capital and thus economic growth. By developing three models that use as independent variables various types of indicators that are related to education and based on an analysis of panel data, it follows that secondary and tertiary education affect economic growth differently. Thus, mainly there is a positive impact of tertiary education attainment rate and a negative impact of secondary school attainment rate on the growth of GDP per capita at the EU level, but the results differ when analyzing different groups of countries within the union. | | Keywords: Human Capital, Economic Growth, Education |
| 4. THE CHARACTERISTICS OF ACCOUNTING AND TAX SYSTEM IN PAWNSHOPS |
Download | | Author(s): Rodica Cusmaunsa, Jieri Nicolai | | DOI: 10.4316/EJAFB.2015.314 | | Abstract: In this article the authors described the different aspects of accounting in pawnshops in the Republic of Moldova and the directions of its development. In the research there was mainly used the method of monographic study applying elements of observation, selection, induction and deduction. | | Keywords: Accounting In Pawnshops, Pledge Tickets, The Book Of Records, Pledge Nominative Tickets |
| 5. THE MATERIAL SUPPORT - SOCIAL, MEDICAL AND FISCAL ASPECTS |
Download | | Author(s): Rodica Cusmaunsa, Julia Rachier, Mihaela Antonciuc | | DOI: 10.4316/EJAFB.2015.315 | | Abstract: In condition which requires a 'modernization' of the field accounting in Moldova, the authors will try to analyze the material support in terms of new accounting rules, which will come into force without fail since 01.01.2015. We will also make a parallel, at the theoretical level, between Moldova and Romania, regarding the material support provided by managers to their employees. The purpose of this work is to determine what the material support is, how it is reflected in the accounts and how the health insurance and social assurance contributions are calculated. Also, another goal is to make difference between it and the salary, donations and facilities provided by the employer. | | Keywords: Material Support, Contributions For Health Insurance, Social Assurance, Income Tax, Donations, Facilities Provided By The Employer, Salary. |
| 6. THE POSTAL MARKET WITHIN THE NEW ECONOMIC AND SOCIAL CONTEXT |
Download | | Author(s): Lazarescu Caius | | DOI: 10.4316/EJAFB.2015.316 | | Abstract: The development of postal services and, implicitly, of the postal market, represents a great challenge within the markets, as well as within goods and assets trading. Postal services appeared due to the need to communicate, that intensified by the increase of the population number, as well as due to the multiplication of the needs determined by the evolution of the society. Initially, the postal services satisfied the human need for communication; subsequently, the postal services also satisfy the commercial need in the sales relation and in the buying relation. This change led to a new postal strategy of the mail marketing and development of Small and Medium Enterprises (SMEs). | | Keywords: Postal Services, Globalization, Monopoly, Liberalization, Postal Market |
| 7. ORGANIZATIONAL BEHAVIOR AND COMPANY CULTURE |
Download | | Author(s): Lazarescu Caius | | DOI: 10.4316/EJAFB.2015.317 | | Abstract: The economic success in any country and in any period is based on its workforce, its level of preparation, organizational form and organizational structure, behavior within the company of the individual and of the groups. The company culture consists of an essential element in its life and even its existence. The personality of the individual consists of two sides: a side which represents the training and a side which represents the education. The organization which is formed of individuals is based also on two sides: the specialization of the individuals must meet the objectives of the company and the culture of company which gives a specific behavior. These aspects can be seen in the companies with historical tradition because they were formed, were developed and resisted in time due to these two goals. | | Keywords: Economy, Society, Individual, Group, Organization |
| 8. THE GENERAL STRUCTURE OF THE PATRIMONY IN THE NEW CIVIL CODE |
Download | | Author(s): Adrian Stoica | | DOI: 10.4316/EJAFB.2015.318 | | Abstract: This study highlights one of the most important institutions regulated by the Civil Code, i.e. the patrimony. If the Civil Code of 1864 contained regulations incident to the patrimony, as this institution was perceived at that time, the current Civil Code complies with the contemporary realities regarding rights and freedoms and provides a quite different perspective, compared to old school rules. Therefore, we considered particularly useful to present the structure of the patrimony, from a critical and analytical perspective; however, at the same time, we also offered some practical examples for a better understanding of this institution. | | Keywords: Patrimony, Uniqueness, Property Rights, Universality, Affectation |
| 9. ANALYSIS BETWEEN ACCOUNTING INFORMATION DISCLOSURE QUALITY AND STAKEHOLDER INTERESTS |
Download | | Author(s): Ioana Herbei (mot), Nicoleta-claudia Moldovan, Cristina Cernit | | DOI: 10.4316/EJAFB.2015.319 | | Abstract: The evolution and globalization of the markets, financial scandals that collapsed the American and European economical systems, pressure growth from investors over economic performance, underlined the fundamental role of economic-financial communication, corporate governance model and information transparence have over the information disclosure quality.
The main objective of this paper is the ratio analysis between accounting information disclosure quality and stakeholder interests and the effects that this ratio generates at a entity management level. | | Keywords: Disclosure Quality, Accounting Information, Stakeholders Interest |
| 10. THEORETICAL AND APPLIED APPROACHES ON THE CORRELATION BETWEEN THE RATES OF SYNTHESIS OF THE BALANCE SHEET AND FINANCING RATIOS |
Download | | Author(s): Camelia Catalina Mihalciuc, Anisoara Niculina Apetri | | DOI: 10.4316/EJAFB.2015.3110 | | Abstract: The rates of synthesis of the balance sheet correlate with the financing ratios determined on the basis of the balance sheet and indirectly reflect the company's financial structure. The rates of synthesis, also called financial balance coefficients, are calculated based on the information and correlations between asset and liability positions. In calculating these coefficients there have been made a clear distinction between stable resources and stable usage, on the one hand, and current assets and short-term debt, on the other hand. In order to achieve the objective in this paper, we specifically endorsed the release of information in the financial balance regarding a Romanian textile company, for a five-year analysis period, which is from 2009 to 2013. Thus, in order to exploit the information covered in the balance sheet, we conducted a diagnosis regarding the rates of synthesis calculated on the basis of information and correlations between asset and liability positions; the financing ratios, which analyzes the relative importance and the time evolution of different sources of financing used by the company. | | Keywords: Rate Of Synthesis, Financing Ratio, Financial Balance |
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