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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Volume 11, Number 2, Year 2023| 1. NEW PARADIGMS REGARDING ACCOUNTING AND TAXATION OF E-COMMERCE IN THE REPUBLIC OF MOLDOVA | 
Download | | Author(s): Andrei Jizdan, Svetlana Mihaila, Anatol Graur | | DOI: 10.4316/EJAFB.2023.1121 | | Abstract: In order to be competitive on the foreign market, domestic trade entities use international payment services as a settlement method. The article is aimed at both theoreticians and practicing accountants, because in addition to developing the existing theoretical basis, the objective is to find effective practical solutions to the difficulties of accounting and tax issues related to the use of international payment services. The importance of the topic under investigation requires a study of the practical application and accounting of transactions related to the use of international payment services. The research methodology involves both general and specific approaches such as analytical method, bibliometric analysis, synthesis method, comparison method, systemic method and other relevant research methods. Thus, in the following, an attempt will be made to identify the problematic accounting and tax issues related to the implementation of international payment services by domestic trade entities. | | Keywords: E-commerce; Paradigms; Payment Services; PayPal; Settlement Methods. |
| 2. METHODS OF CALCULATING ENERGY EFFICIENCY THROUGH ENERGY INTENSITY - ROMANIA |
Download | | Author(s): Nela Steliac | | DOI: 10.4316/EJAFB.2023.1122 | | Abstract: In the current economic and geopolitical context, energy efficiency is an important goal for every nation. Energy security, economic competitiveness and reduced environmental pollution depend on it. Energy intensity is the indicator most often used to assess energy efficiency in a national economy. It can be calculated not only at the aggregate (national) level giving an overall picture of energy efficiency, but also at the disaggregated (sectoral and sub-sectoral) level giving a detailed picture by sector and sub-sector of activity. This paper aims to highlight the different ways of calculating primary and final energy intensity with an example at the Romanian level for the period 2011-2021. The analysis of this indicator revealed that the transport sector is the least energy efficient. However, the energy intensity trend in transport is downward. At the opposite pole, the most efficient sector is the other activities sector, which includes the rest of the services. With small exceptions, however, there is a general downward trend in final energy consumption per $1000 gross value added by sector. The same downward trend was also evident for primary energy intensity. | | Keywords: Energy; Energy Efficiency; Energy Intensity, Primary Energy Consumption; Final Energy Consumption. |
| 3. THE IMPACT OF SMES ON ROMANIAN INDUSTRY DEVELOPMENT |
Download | | Author(s): Marina Coban, Cristina Gabriela Cosmulese | | DOI: 10.4316/EJAFB.2023.1123 | | Abstract: Small and medium-sized enterprises (SMEs) are determinants of economic development, innovation and modernization, achieving a wide range of functions and objectives. SMEs represent the largest share of a country's GDP, generate most of the innovations applicable to the economy, create jobs and show the highest dynamism in the market economy. This is evidenced by their development, turnover and the size of the employed labour force, which is significantly better compared to large enterprises. Based on the analysis of the literature and statistical data, this paper presents the role of SMEs in Romanian industrial development in the context of overlapping crises. Several indicators are analyzed, including the evolution of the number of enterprises by sector, turnover, number of employees by sector, net investment in industry as a whole and in SMEs, gross value added at factor cost, gross value added at factor cost per employee, the share of SMEs in direct exports, the number of SMEs in the industry by size classes. Our study provides an overview of the current state of the economic environment from the perspective of the industrial sector in Romania, presenting at the same time the external and internal trends and factors that act as a barrier to investment activity. | | Keywords: Small And Medium-sized Enterprises; Turnover; Net Investment; Gross Value Added; Gross Profit; Direct Exports. |
| 4. OPTIMISATION OF ESTABLISHING REVENUES OF LOCAL BUDGETS |
Download | | Author(s): Cristinel Ichim | | DOI: 10.4316/EJAFB.2023.1124 | | Abstract: In the elaboration of local budgets, the substantiation of revenues occupies a very important place because their exact quantification for the following year depends on the financing of public services during the respective period. The substantiation of revenues from local budgets must be based on an appropriate informative system, real data and must reflect the real financial situation of local communities. In other words, the income assessment must have a correspondent in the real possibilities of achieving them. Among the factors that determine the volume of revenues from local budgets we also identify some subjective ones, including processes with random or unpredictable action that occur during the budget year.
This paper aims to analyse the substantiation of revenues from local budgets but also to identify solutions in order to optimize this process. The scientific approach begins with the presentation of the methods of substantiating the revenues from the local budgets that apply in Romania: the automatic method, the method of increasing (decreasing) and the method of direct evaluation. The gist of the paper is the presentation of the substantiation of the main public income groups that are included in the local budgets: substantiation of own revenues, substantiation of quotas broken down from income tax, substantiation of the amounts broken down from some revenues from the state budget, substantiation of subsidies, etc. The research carried out under this article concludes that in order to improve the substantiation of revenues that are included in local budgets, together with the method of direct evaluation, statistical methods of econometric type or mathematical could be also used. | | Keywords: Local Budget; Local Public Revenue; Establishing; The Elaboration Of Local Budgets; Own Incomes. |
| 5. APPROACHES REGARDING THE GENERAL PLANNING OF THE INTERNAL AUDIT ACTIVITY |
Download | | Author(s): Lidia Caus, Diana Rencheci | | DOI: 10.4316/EJAFB.2023.1125 | | Abstract: In the context of continuous transformations and market challenges, the role of internal audit has grown perpetually, currently becoming one of the strategic pillars within entities. As an independent and objective activity, internal audit provides the entity with assurance of control over operations and their improvement, at the same time, it helps the entity in achieving its objectives, systematically evaluating the processes of risk management, control and governance of the entity. Therefore, by providing truthful and objective information, the internal audit ensures the competitiveness of the entities, it always brings proposals to strengthen their effectiveness. Emerging from the research theme, the internal audit activity starts with its planning. This research aims to research the concept of "internal audit" and explore the aspects related to the general planning of the internal audit activity, using as a methodological foundation the provisions of the normative framework in force and the specialized literature in the audit field. Therefore, it is particularly important to understand the way in which the internal audit activity is currently carried out, as well as the perceived directions of its evolution, the successful implementation of the planning of the internal audit activity determining the success of the internal audit mission. | | Keywords: Audit Mission; Costs; Internal Audit; Planning; Strategic Planning. |
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