Ovidius University Annals: Economic Sciences Series, 2020
Obviously, any research topic can be approached in a multitude of aspects. Among these, for the i... more Obviously, any research topic can be approached in a multitude of aspects. Among these, for the issue of provisions in the accounting of public institutions in Romania, we selected perceptual, normative and applied aspects. The aim is to identify opportunities to improve the quality of accounting information by focusing on risk analysis, making estimates, exercising professional judgment, with an emphasis on prospecting, confrontation with practical reality. Among the questions we are trying to find an answer to, we identified the following: does the creative side of the accounting of provisions affect public institutions as well?; what do national and international normative patterns imply for the accounting recognition of provisions?; Is the accounting profession prepared for the new challenges focused on identifying and monitoring risks, estimates and forecasts? In order to answer these questions, we resorted to the analysis of the specialized literature regarding the perception ...
Ovidius University Annals: Economic Sciences Series, 2020
Education has been and remains a fascinating and sensitive subject, involving: learners, teachers... more Education has been and remains a fascinating and sensitive subject, involving: learners, teachers, the family and the community. Education defines, individualizes and prioritizes individuals. Sustainability in any field of activity is defining, and the efficient management of the educational process is the basic condition to generate performance. This paper diagnoses non-financial reporting segments in pre-university education (orientation towards tertiary education, baccalaureate promotion, communication and public transparency), considered by new significant complements of the financial-accounting dimension in defining and assessing performance, in a context imposed by the complex transformations of today's society. The approach is desired to be an argument for the need to resort to governance in pre-university education and not only.
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2016
The specific accounting approaches in preuniversity accounting are reduced, including the segment... more The specific accounting approaches in preuniversity accounting are reduced, including the segment accounted for the reimbursementof students travel expenses and other benefits. This paper aims to outline an image of the social aspects of education in the preuniversity public education, represented by reimbursement to the beneficiaries of education, how they are reflected in accounting through the budget classification and disclosed to users via public media. Specifically, our approach refers to scholarships provided by the local administration to support learning, professionalscholarships, as well as various support programs for students who come from families with material difficulties, whose financial backer is the state through school inspectorates.
Ovidius University Annals: Economic Sciences Series, 2019
This paper illustrates an overview of the role and characteristics of national accounting, a &quo... more This paper illustrates an overview of the role and characteristics of national accounting, a "power accounting", as well as its fundamental element, the National Accounts System. National accounting measures, using numbers, the economic activity, nationally, constituting the main source of information for substantiating macroeconomic decisions, but also an answer to one of the inter-nationalization requirements. National accounting allows the analysis of the productive process of goods and services, the formation and distribution of income, the use of income for consumption, the increase of the patrimony through the use of economies in order to accumulate economic goods.
The purpose of this paper is to outline the specifics of an operation less applicable in our coun... more The purpose of this paper is to outline the specifics of an operation less applicable in our country, namely business combination. After formulating several views on the necessity of applying IFRS in Romanian accounting environment, there were highlighted the imperfections shown by the old international accounting norm that governed this type of transaction and the solutions offered by IFRS 3 for these imperfections. The study was divided into two approaches: a conceptual one, of deepening the realization methods and the accounting treatment prescribed by IFRS 3 for business combinations and a pragmatic one, of simulating an operation of combination for the two resident entities.
Transformations from the present society and the interdependence's manifestation between econ... more Transformations from the present society and the interdependence's manifestation between economic, social and space organization are emerging towards the necessity of optimizing the space use depending on the present and future requests of the society...
The work entitled "Finance - Accounting Dimension of Agriculture at the Level of Town Halls.... more The work entitled "Finance - Accounting Dimension of Agriculture at the Level of Town Halls. Information for Managers" aims to reveal the contribution of agricultural sector at the achieving of mayoralties objectives, where the recovery of the accounting information is produced by the accountants and it realize for authorizing officers. The work present the following aspects: the importance of agriculture, the interdependence budget accounting, the way of presenting the information generates from agriculture in budget and for reflection in accounting, the necessary informational supports in this sense. It is underlined the importance of informational feed-back between the two actors involved in the production of information and the substantiation of decisions: the accountants and the managers.
To decipher the "threads" of various forms and elements of content that show the pensio... more To decipher the "threads" of various forms and elements of content that show the pension plans, public or private, we appealed to the principle of accounting entity. The plans of defined contributions and the plans of defined benefits were investigated in terms of the following entities: the state, the employer, the reporting different entity by the employers of plan participants.
Ovidius University Annals: Economic Sciences Series, 2016
The paper entitled "Considerations Regarding Students' Social Protection" addresses... more The paper entitled "Considerations Regarding Students' Social Protection" addresses the main forms of support offered to students and their families, divided in relation to the aim pursued, which may be relate to stimulating students' performance and discipline, material and financial support (social assistance), supplementing family income. For these components there were taken into account: the circumstances in which it acquires to status of beneficiary, evolutionary dimensions in terms of beneficiary numbers, the amounts awarded, the need to ensure the complementarities with the informal side of social protection.
Ovidius University Annals: Economic Sciences Series, 2019
Ever since the creation of the Romanian state in 1859 and until the period immediately following ... more Ever since the creation of the Romanian state in 1859 and until the period immediately following the First World War, the newly formed Romanian state has been subjected to heavy political, social and economic trials. But the real challenge was the financial support by the National Bank of Romania of the war effort for the first major world conflagration and after that, the exit from the economic and financial crisis, of the new Romanian unitary state. The paper deals with the evolution of Romania's international supply from the period preceding the First World War, during the conflagration with its complete exhaustion, the monetary imbalance generated by the war, until the monetary unification was realized, with the aim of regaining confidence in the national currency since the end of the First World War.
Information disseminated through accounting reports in the public pension system makes the connec... more Information disseminated through accounting reports in the public pension system makes the connection of over 8 million people (taxpayers and retired) and the state regarding its ability to meet the expectations for a reasonable income, that is set correctly for the period in which the age or ability to work do not allow them to work any longer. This paper proposes an investigation of public pension accounting system from the moment accrual accounting was adopted and until the present day, in the same time with the transformations that the public pension system has been subjected to and identify directions for its improvement, given the manifestation of Europeanization and Internationalization phenomena and the perfect character of any activity domain. In order to reach the goal, we had in mind: the national regulations on the public pension system and public institutions accounting, the international standards of accounting for the public sector, the opinions and ideas on this subj...
Risk management is a process of identifying, analyzing and reporting on risk factors.Our approach... more Risk management is a process of identifying, analyzing and reporting on risk factors.Our approach aims at the management of risks related to internal control and is incorporated in the university departments, basic organizational component in achieving educational and research activities, at a good level. The proposed objective is to help improve university management by exploring valences provided by investigation and "controlling" of risks and exploitation of the results achieved in the decision making process. In this context, the matters that we dealt with refer to the coordinates posed by the risk management process in terms of rules, and the standards that are induced; their purpose and the responsibilities that this process involves at the level of university departments. It is also sketched a model on how to identify activities which contribute in realizing one of this institutional objectives, the risks that are associated with them and their effects, the correcti...
Ovidius University Annals: Economic Sciences Series, 2020
Obviously, any research topic can be approached in a multitude of aspects. Among these, for the i... more Obviously, any research topic can be approached in a multitude of aspects. Among these, for the issue of provisions in the accounting of public institutions in Romania, we selected perceptual, normative and applied aspects. The aim is to identify opportunities to improve the quality of accounting information by focusing on risk analysis, making estimates, exercising professional judgment, with an emphasis on prospecting, confrontation with practical reality. Among the questions we are trying to find an answer to, we identified the following: does the creative side of the accounting of provisions affect public institutions as well?; what do national and international normative patterns imply for the accounting recognition of provisions?; Is the accounting profession prepared for the new challenges focused on identifying and monitoring risks, estimates and forecasts? In order to answer these questions, we resorted to the analysis of the specialized literature regarding the perception ...
Ovidius University Annals: Economic Sciences Series, 2020
Education has been and remains a fascinating and sensitive subject, involving: learners, teachers... more Education has been and remains a fascinating and sensitive subject, involving: learners, teachers, the family and the community. Education defines, individualizes and prioritizes individuals. Sustainability in any field of activity is defining, and the efficient management of the educational process is the basic condition to generate performance. This paper diagnoses non-financial reporting segments in pre-university education (orientation towards tertiary education, baccalaureate promotion, communication and public transparency), considered by new significant complements of the financial-accounting dimension in defining and assessing performance, in a context imposed by the complex transformations of today's society. The approach is desired to be an argument for the need to resort to governance in pre-university education and not only.
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2016
The specific accounting approaches in preuniversity accounting are reduced, including the segment... more The specific accounting approaches in preuniversity accounting are reduced, including the segment accounted for the reimbursementof students travel expenses and other benefits. This paper aims to outline an image of the social aspects of education in the preuniversity public education, represented by reimbursement to the beneficiaries of education, how they are reflected in accounting through the budget classification and disclosed to users via public media. Specifically, our approach refers to scholarships provided by the local administration to support learning, professionalscholarships, as well as various support programs for students who come from families with material difficulties, whose financial backer is the state through school inspectorates.
Ovidius University Annals: Economic Sciences Series, 2019
This paper illustrates an overview of the role and characteristics of national accounting, a &quo... more This paper illustrates an overview of the role and characteristics of national accounting, a "power accounting", as well as its fundamental element, the National Accounts System. National accounting measures, using numbers, the economic activity, nationally, constituting the main source of information for substantiating macroeconomic decisions, but also an answer to one of the inter-nationalization requirements. National accounting allows the analysis of the productive process of goods and services, the formation and distribution of income, the use of income for consumption, the increase of the patrimony through the use of economies in order to accumulate economic goods.
The purpose of this paper is to outline the specifics of an operation less applicable in our coun... more The purpose of this paper is to outline the specifics of an operation less applicable in our country, namely business combination. After formulating several views on the necessity of applying IFRS in Romanian accounting environment, there were highlighted the imperfections shown by the old international accounting norm that governed this type of transaction and the solutions offered by IFRS 3 for these imperfections. The study was divided into two approaches: a conceptual one, of deepening the realization methods and the accounting treatment prescribed by IFRS 3 for business combinations and a pragmatic one, of simulating an operation of combination for the two resident entities.
Transformations from the present society and the interdependence's manifestation between econ... more Transformations from the present society and the interdependence's manifestation between economic, social and space organization are emerging towards the necessity of optimizing the space use depending on the present and future requests of the society...
The work entitled "Finance - Accounting Dimension of Agriculture at the Level of Town Halls.... more The work entitled "Finance - Accounting Dimension of Agriculture at the Level of Town Halls. Information for Managers" aims to reveal the contribution of agricultural sector at the achieving of mayoralties objectives, where the recovery of the accounting information is produced by the accountants and it realize for authorizing officers. The work present the following aspects: the importance of agriculture, the interdependence budget accounting, the way of presenting the information generates from agriculture in budget and for reflection in accounting, the necessary informational supports in this sense. It is underlined the importance of informational feed-back between the two actors involved in the production of information and the substantiation of decisions: the accountants and the managers.
To decipher the "threads" of various forms and elements of content that show the pensio... more To decipher the "threads" of various forms and elements of content that show the pension plans, public or private, we appealed to the principle of accounting entity. The plans of defined contributions and the plans of defined benefits were investigated in terms of the following entities: the state, the employer, the reporting different entity by the employers of plan participants.
Ovidius University Annals: Economic Sciences Series, 2016
The paper entitled "Considerations Regarding Students' Social Protection" addresses... more The paper entitled "Considerations Regarding Students' Social Protection" addresses the main forms of support offered to students and their families, divided in relation to the aim pursued, which may be relate to stimulating students' performance and discipline, material and financial support (social assistance), supplementing family income. For these components there were taken into account: the circumstances in which it acquires to status of beneficiary, evolutionary dimensions in terms of beneficiary numbers, the amounts awarded, the need to ensure the complementarities with the informal side of social protection.
Ovidius University Annals: Economic Sciences Series, 2019
Ever since the creation of the Romanian state in 1859 and until the period immediately following ... more Ever since the creation of the Romanian state in 1859 and until the period immediately following the First World War, the newly formed Romanian state has been subjected to heavy political, social and economic trials. But the real challenge was the financial support by the National Bank of Romania of the war effort for the first major world conflagration and after that, the exit from the economic and financial crisis, of the new Romanian unitary state. The paper deals with the evolution of Romania's international supply from the period preceding the First World War, during the conflagration with its complete exhaustion, the monetary imbalance generated by the war, until the monetary unification was realized, with the aim of regaining confidence in the national currency since the end of the First World War.
Information disseminated through accounting reports in the public pension system makes the connec... more Information disseminated through accounting reports in the public pension system makes the connection of over 8 million people (taxpayers and retired) and the state regarding its ability to meet the expectations for a reasonable income, that is set correctly for the period in which the age or ability to work do not allow them to work any longer. This paper proposes an investigation of public pension accounting system from the moment accrual accounting was adopted and until the present day, in the same time with the transformations that the public pension system has been subjected to and identify directions for its improvement, given the manifestation of Europeanization and Internationalization phenomena and the perfect character of any activity domain. In order to reach the goal, we had in mind: the national regulations on the public pension system and public institutions accounting, the international standards of accounting for the public sector, the opinions and ideas on this subj...
Risk management is a process of identifying, analyzing and reporting on risk factors.Our approach... more Risk management is a process of identifying, analyzing and reporting on risk factors.Our approach aims at the management of risks related to internal control and is incorporated in the university departments, basic organizational component in achieving educational and research activities, at a good level. The proposed objective is to help improve university management by exploring valences provided by investigation and "controlling" of risks and exploitation of the results achieved in the decision making process. In this context, the matters that we dealt with refer to the coordinates posed by the risk management process in terms of rules, and the standards that are induced; their purpose and the responsibilities that this process involves at the level of university departments. It is also sketched a model on how to identify activities which contribute in realizing one of this institutional objectives, the risks that are associated with them and their effects, the correcti...
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