Studies and Scientific Researches Economics Edition最新文献_第2页

THE ELIMINATION OF SECURITIES HELD IN THE ENTITIES WITHIN THE GROUP. ACCOUNTING APPROACH IN THE CONTEXT OF THE CONSOLIDATION OF ACCOUNTS (I) 消除集团内实体持有的证券。帐目合并背景下的会计方法(一)

Studies and Scientific Researches Economics Edition Pub Date : 2021-07-01 DOI: 10.29358/SCECO.V0I33.490

Mihai Deju

{"title":"THE ELIMINATION OF SECURITIES HELD IN THE ENTITIES WITHIN THE GROUP. ACCOUNTING APPROACH IN THE CONTEXT OF THE CONSOLIDATION OF ACCOUNTS (I)","authors":"Mihai Deju","doi":"10.29358/SCECO.V0I33.490","DOIUrl":"https://doi.org/10.29358/SCECO.V0I33.490","url":null,"abstract":"The existence of groups of companies is a relatively new issue for professional accountants, the academic environment, as well as for regulatory bodies in the field of accounting in Romania. In this context, the theoretical and practical aspects of the preparation of the consolidated annual financial statements generate extensive debates among accounting specialists, in order to find practical solutions to support the understanding and correct application of accounting regulations in the field of the consolidation of accounts. In two articles, we will present the accounting treatment of the disposal of securities held, within subsidiaries, associates, as well as in jointly controlled companies, by companies that prepare consolidated annual financial statements. The issue of disposal of securities held with entities whose individual financial statements are subject to consolidation will be presented in the form of case studies, structured as follows: Elimination of securities held with affiliated entities (object of this article); Elimination of securities held in associates and jointly controlled entities (joint ventures) - object of the next article.","PeriodicalId":30520,"journal":{"name":"Studies and Scientific Researches Economics Edition","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89096470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

RELATIVITY OF ACCOUNTING VALUES: CAUSES, CONSEQUENCES AND LIMITATION POSSIBILITIES 会计价值的相关性:原因、后果和限制可能性

Studies and Scientific Researches Economics Edition Pub Date : 2021-07-01 DOI: 10.29358/SCECO.V0I33.491

Mihaela Enachi, D. Botez

引用次数: 0

EXPLORING THE ASSOCIATION BETWEEN R&D EXPENDITURE AND THE JOB QUALITY IN THE EUROPEAN UNION 欧盟研发支出与工作质量的关系研究

Studies and Scientific Researches Economics Edition Pub Date : 2021-01-08 DOI: 10.29358/sceco.v0i32.476

F. Almeida, Nelson Amoedo

引用次数: 0

INTERNAL AUDIT - ACTUALITIES AND CHALLENGES 内部审计——现状与挑战

Studies and Scientific Researches Economics Edition Pub Date : 2020-12-30 DOI: 10.29358/SCECO.V0I32.482

D. Botez, Anatol Melega

引用次数: 2

A CASE STUDY ON THE CONSOLIDATION OF FINANCIAL STATEMENTS OF ENTITIES AFFILIATED THROUGH DIRECT CONSOLIDATION PROCEDURE 通过直接合并程序合并关联主体财务报表的案例研究

Studies and Scientific Researches Economics Edition Pub Date : 2020-12-30 DOI: 10.29358/SCECO.V0I32.478

Mihai Deju

引用次数: 0

Transfer pricing decision: Manufacturing companies with special transaction on the Indonesian stock exchange 转让定价决策:在印尼证券交易所有特殊交易的制造公司

Studies and Scientific Researches Economics Edition Pub Date : 2020-12-30 DOI: 10.29358/SCECO.V0I32.474

Anny Widiasmara, I. Purwaningsih

引用次数: 1

THE NEXUS BETWEEN PUBLIC SPENDING ON EDUCATION AND ECONOMIC GROWTH OF KOSOVO – ECONOMETRIC APPROACH 科索沃公共教育支出与经济增长的关系——计量经济学方法

Studies and Scientific Researches Economics Edition Pub Date : 2020-12-30 DOI: 10.29358/SCECO.V0I32.477

Besime Ziberi, Mimoza Hodaj

{"title":"THE NEXUS BETWEEN PUBLIC SPENDING ON EDUCATION AND ECONOMIC GROWTH OF KOSOVO – ECONOMETRIC APPROACH","authors":"Besime Ziberi, Mimoza Hodaj","doi":"10.29358/SCECO.V0I32.477","DOIUrl":"https://doi.org/10.29358/SCECO.V0I32.477","url":null,"abstract":"The main aim of this study is to analyze the trend of public spending dedicated to education in case of Kosovo over the years and to measure the impact of public spending in education on economic growth of Kosovo. In order to achieve the goal, the Pearson Correlation is used and a multifactorial regression model (OLS) has been modified and adapted, where we have determined the Gross Domestic Product (GDP) as depended variable and as independent variable in the model conclude: (i) Total public expenditure on education (ii) Public expenditure on Secondary Education and (iii) Public expenditure on Higher Education (University). The data used is secondary data from the Kosovo’s State Budget, Ministry of Finance and Transfers, and Kosovo Agency of Statistics. We come in conclusion that public spending dedicated to the Higher Education (University) has a positive impact on Kosovo's economic growth meanwhile the public spending on secondary education and total public expenditure on education in the model circumstances show no significance. The paper comes with further recommendations on public spending policies dedicated to education in order to influence Kosovo's economic growth.","PeriodicalId":30520,"journal":{"name":"Studies and Scientific Researches Economics Edition","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78062716","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Entrepreneurial Competences and Entrepreneurial Performance: Empirical Insights of Female Entrepreneurs in Kenya. 创业能力与创业绩效:肯尼亚女性企业家的实证研究。

Studies and Scientific Researches Economics Edition Pub Date : 2020-12-30 DOI: 10.29358/SCECO.V0I32.455

Kimeu Muindi, B. Nassiuma, E. Masurel, K. Montfort

{"title":"Entrepreneurial Competences and Entrepreneurial Performance: Empirical Insights of Female Entrepreneurs in Kenya.","authors":"Kimeu Muindi, B. Nassiuma, E. Masurel, K. Montfort","doi":"10.29358/SCECO.V0I32.455","DOIUrl":"https://doi.org/10.29358/SCECO.V0I32.455","url":null,"abstract":"The purpose of this paper is to examine entrepreneurial competences among female entrepreneurs within the context of developed countries which have been greatly neglected in the same context of emerging economies. This empirical research is based on a survey of 301 micro and small enterprises located in Uasin Gishu County, Kenya, run by female entrepreneurs. Its focus is on the following entrepreneurial competences: the need for achievement, locus of control, tolerance of ambiguity, innovativeness, risk-taking propensity, self-efficacy, egoistic passion; goal setting; resilience; trustworthiness; emotional stability; and patience. In measuring entrepreneurial performance, the constructs of firm performance, development of personal wealth, and social performance were used. The findings show that a proper measurement instrument has been applied to check on the constructs of entrepreneurial competences and entrepreneurial performance. The paper makes a finding that entrepreneurial competences do exist among female entrepreneurs in emerging economies. However, it was established that there is hardly any correlation between entrepreneurial competences and entrepreneurial performance. This finding, presents a stimulating area for further research within the contextual framework of emerging economies. The study contributes to the advancement of the literature on entrepreneurial competences and how they relate to the entrepreneurial performance of female entrepreneurs in an emerging economy context.","PeriodicalId":30520,"journal":{"name":"Studies and Scientific Researches Economics Edition","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47397790","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

THE IMPACT OF GOVERNMENT ACCREDITATION IN THE FIELD OF THE QUALITY OF MEDICAL SERVICES ON THE SATISFACTION OF PATIENTS IN ROMANIA 罗马尼亚政府医疗服务质量认证对患者满意度的影响

Studies and Scientific Researches Economics Edition Pub Date : 2020-12-30 DOI: 10.29358/SCECO.V0I32.481

C. Ceocea, R. Ceocea, A. Cosma, M. Savin

{"title":"THE IMPACT OF GOVERNMENT ACCREDITATION IN THE FIELD OF THE QUALITY OF MEDICAL SERVICES ON THE SATISFACTION OF PATIENTS IN ROMANIA","authors":"C. Ceocea, R. Ceocea, A. Cosma, M. Savin","doi":"10.29358/SCECO.V0I32.481","DOIUrl":"https://doi.org/10.29358/SCECO.V0I32.481","url":null,"abstract":"To achieve quality involves the use of standards in all medical and non-medical processes carried out in the medical system. Standards translate quality into operational terms. They set minimum levels of excellence or performance compatibility intervals. In the paper below I presented a brief history of quality management in the world, then a brief history of quality management in health to demonstrate the importance and relevance of implementing quality management in the current health system. The case study presents the interpretation of the data obtained after the evaluation of the medical unit by ANMCS, accreditation system of health units. In this content I presented the number of indicators implemented related to the applied standards and implicitly the number of non-compliant indicators.The results obtained lead to the presentation of the \"strengths\" of the health unit, also the recommendations are related to the processes that can be improved. The presentation of the results obtained from the application of satisfaction survey to inpatients during 2017 strengthens the belief that the implementation of quality management in a medical unit is not unnecessary work, on the contrary it is appreciated by patients and its continuation is an imperative action to have medical units at standards of excellence.","PeriodicalId":30520,"journal":{"name":"Studies and Scientific Researches Economics Edition","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46287411","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ACCESS TO CREDIT AND SUSTAINABILITY OF RURAL HOUSEHOLDS POVERTY STATUS: A CASE FROM CÔTE D'IVOIRE 获得信贷和农村家庭贫困状况的可持续性:以cÔte科特迪瓦为例

Studies and Scientific Researches Economics Edition Pub Date : 2020-12-30 DOI: 10.29358/SCECO.V0I32.448

Zrakpa Melaine Ouoya

引用次数: 0