16th Economic International Conference NCOE 4.0 2020最新文献

Insurance and Social Asistance Expenditure from Local Budgets 地方预算保险和社会救助支出

16th Economic International Conference NCOE 4.0 2020 Pub Date : 2020-08-01 DOI: 10.18662/lumproc/ncoe4.0.2020/15

Cristinel Ichim

{"title":"Insurance and Social Asistance Expenditure from Local Budgets","authors":"Cristinel Ichim","doi":"10.18662/lumproc/ncoe4.0.2020/15","DOIUrl":"https://doi.org/10.18662/lumproc/ncoe4.0.2020/15","url":null,"abstract":"Social assistance includes social services and benefits provided with the purpose of developing individual or collective capacity for the purpose of meeting social needs, to increase quality of life and promote the principles of social cohesion and inclusion. The present paper aims to deal with a significant category of expenditure financed from local budgets, namely insurance and social assistance expenditure. The first part of the study includes a clarification of the content and role of these expenditures in the work of local public authorities. Research continues with quantitative analysis of the insurance and social assistance expenditure in local budgets on the basis of existing data in the Statistical Yearbook of Romania and highlights the place it takes in this category of spending in local budgets as well as their evolution in recent years The results of the research show that the evolution and structure of insurance and social assistance financed from local budgets is determined by action of variables which differ from one territorial administrative unit to another: number and social structure of the population, specific legislation on social assistance, social services and benefits provided, etc.","PeriodicalId":405347,"journal":{"name":"16th Economic International Conference NCOE 4.0 2020","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127221816","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

Heritage without heirs or when the soul of the houses takes the path of migration. A reflection on the abandoned houses of Bukovina 没有继承人的遗产，或者当房屋的灵魂走上迁徙之路时。对布科维纳废弃房屋的反思

16th Economic International Conference NCOE 4.0 2020 Pub Date : 2020-08-01 DOI: 10.18662/lumproc/ncoe4.0.2020/37

P. Ivan

引用次数: 0

Awareness level of IFRS Among Managers in Romania 罗马尼亚管理人员对国际财务报告准则的认识水平

16th Economic International Conference NCOE 4.0 2020 Pub Date : 2020-08-01 DOI: 10.18662/lumproc/ncoe4.0.2020/14

I. Iordache, Decembrie, Romania Univeristy from Alba Iulia

{"title":"Awareness level of IFRS Among Managers in Romania","authors":"I. Iordache, Decembrie, Romania Univeristy from Alba Iulia","doi":"10.18662/lumproc/ncoe4.0.2020/14","DOIUrl":"https://doi.org/10.18662/lumproc/ncoe4.0.2020/14","url":null,"abstract":"An accounting sistem based on IFRS should offer many benefits, both in terms of the presentation and reporting of the financial information, as well as in terms of the decision-making process, giving entities the opportunity to use global financial markets in order to raise their capital. \u0000In this context, through this research we wish to identify the perceptions of CEOs of Romanian companies, following the adoption of international financial reporting standards, especially to judge if the application of IFRS facilitated the attraction of external financing sources in Romanian companies . \u0000Most respondents are aware of the advantages to be gained by implementing IFRS. Thus, 96% of the interviewed managers consider that the main advantages offered by the adoption of IFRS consist, on the one hand, in increasing the level of approval and disclosure of financial information at international level and, on the other hand, in improving the accounting role in the management process. of results. Such benefits should improve the investment process in Romanian companies, as the confidence of potential investors in Romanian companies would increase; a benefit that, at the moment, the Romanian entities seems to not get yet.","PeriodicalId":405347,"journal":{"name":"16th Economic International Conference NCOE 4.0 2020","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121446018","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

Educational Resilience of Pupils and the Role of the School Counselor in Its Development 学生的教育弹性及学校辅导员在其发展中的作用

16th Economic International Conference NCOE 4.0 2020 Pub Date : 2020-08-01 DOI: 10.18662/lumproc/ncoe4.0.2020/24

L. Peter, Angela Luminița Moldovan

引用次数: 0

Adapted Techniques for Protecting Traditional Buildings 保护传统建筑的适应技术

16th Economic International Conference NCOE 4.0 2020 Pub Date : 2020-08-01 DOI: 10.18662/lumproc/ncoe4.0.2020/33

Ionuț Dohotariu, Andrei Purcaru

{"title":"Adapted Techniques for Protecting Traditional Buildings","authors":"Ionuț Dohotariu, Andrei Purcaru","doi":"10.18662/lumproc/ncoe4.0.2020/33","DOIUrl":"https://doi.org/10.18662/lumproc/ncoe4.0.2020/33","url":null,"abstract":"The variations of morpho-spatial and formal modeling within the local / regional architecture typologies are determined not only by specific microclimatic elements (plain field or hills), but also by numerous other conditionings such as the type and use of local building materials. Nowadays, low quality modern materials and the effects of poorly understood modernization have a negative impact on the environment and the rural ambience. The traditional houses have taken over, perfected and diversified over time the repertoire of construction systems and execution techniques developped in the previous stages. Using traditional techniques in the process of built heritage restauration is synonymous with its adaptation to the contemporary comfort requirements and to the fulfillment of the exigencies of resistance and stability. The main constituent elements of the traditional building systems leads us to the analyzing the houses on subassemblies: the roof (roof frame and covering), walls, foundations and socle, carpentry and opening. Proper repair of traditional houses must be carried out accurately, taking into account the fact it is imperative to use good quality materials that prove effective during the reconstruction process. Beyond the importance and cultural relevance of the traditional house, the compatibility of materials is a complex and thorny process that involves a lot of responsibility.","PeriodicalId":405347,"journal":{"name":"16th Economic International Conference NCOE 4.0 2020","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126280133","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

Integrating Risk Management Into Decision Making 将风险管理纳入决策

16th Economic International Conference NCOE 4.0 2020 Pub Date : 2020-08-01 DOI: 10.18662/lumproc/ncoe4.0.2020/10

F. Boghean

引用次数: 1

The Need To Improve Performance Indicators Used In The Global Evaluation Of The Company 公司整体评价中绩效指标改进的必要性

16th Economic International Conference NCOE 4.0 2020 Pub Date : 2020-08-01 DOI: 10.18662/lumproc/ncoe4.0.2020/12

Cristina Iacoban, Svetlana Mihailă, E. Hlaciuc

{"title":"The Need To Improve Performance Indicators Used In The Global Evaluation Of The Company","authors":"Cristina Iacoban, Svetlana Mihailă, E. Hlaciuc","doi":"10.18662/lumproc/ncoe4.0.2020/12","DOIUrl":"https://doi.org/10.18662/lumproc/ncoe4.0.2020/12","url":null,"abstract":"The purpose of this paper is to identify the most relevant performance indicators that need to be improved in order to assess as objectively as possible the overall value of the company. In order to achieve the proposed goal we set the following objectives: objective 1 - establishing the main performance indicators according to the company's field of activity, objectives, mission and vision of the company and objective 2 - identifying the most relevant indicators established by achieving objective 1, which need to be improved as a result of the evolution of technological and economic progress that is currently being made. \u0000The obtained results consist in offering viable solutions regarding the most realistic evaluation of the global value of an economic entity by improving the economic-financial indicators used. \u0000The results can be of real use for all companies, regardless of the field of activity, which want a more objective global assessment of their values, for shareholders or associates, for employees, for creditors and all commercial participants, but also for rating agencies.","PeriodicalId":405347,"journal":{"name":"16th Economic International Conference NCOE 4.0 2020","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128464052","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

An Analysis of Investment Decisions in Agribusiness 农业综合企业投资决策分析

16th Economic International Conference NCOE 4.0 2020 Pub Date : 2020-08-01 DOI: 10.18662/lumproc/ncoe4.0.2020/18

I. Moldovan, I. Beleiu

{"title":"An Analysis of Investment Decisions in Agribusiness","authors":"I. Moldovan, I. Beleiu","doi":"10.18662/lumproc/ncoe4.0.2020/18","DOIUrl":"https://doi.org/10.18662/lumproc/ncoe4.0.2020/18","url":null,"abstract":"Investment decisions are meant to bring more efficiency in business being a complex problem in agriculture, both for farmers and for investors and banks. The complexity of this process is also determined by several factors that influence investment decisions. Thus, in the decision taking process usually managers and investors consider the expenditure over a period, the cost of the necessary capital and the expected profitability. Based on the literature review we proposed a list of determinant factors for the investment decision, such as: the increasing incomes provided by the investment, the market size, possible constraints, personal characteristics and the farm specific factors. In the current paper we analyse the relationship between investment decisions, managerial accounting and financing needs of agricultural businesses and identifying the key parts that make managerial accounting important for the creditworthiness of the company.The example analysed in this article proves that costs are not only a base for calculating capital budgeting indicators, but they are also essential for cash flow calculation. Moreover, cash flow proves to be important for a bank's decision in financing a project when essential indicators like liquidity rate are not adequate in the analysed case.","PeriodicalId":405347,"journal":{"name":"16th Economic International Conference NCOE 4.0 2020","volume":"819 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126833700","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

Social Responsibility while Pandemic 大流行时期的社会责任

16th Economic International Conference NCOE 4.0 2020 Pub Date : 2020-08-01 DOI: 10.18662/lumproc/ncoe4.0.2020/27

Angela Luminița Moldovan, L. Peter

引用次数: 0

The Evolution of the Limitation of the Application of the Accounts Function by Romanian Companies 罗马尼亚公司会计职能运用限制的演变

16th Economic International Conference NCOE 4.0 2020 Pub Date : 2020-08-01 DOI: 10.18662/lumproc/ncoe4.0.2020/13

Claudia Grigoras-Ichim, Lucia Moroşan-Dănilă

{"title":"The Evolution of the Limitation of the Application of the Accounts Function by Romanian Companies","authors":"Claudia Grigoras-Ichim, Lucia Moroşan-Dănilă","doi":"10.18662/lumproc/ncoe4.0.2020/13","DOIUrl":"https://doi.org/10.18662/lumproc/ncoe4.0.2020/13","url":null,"abstract":"With Romania's accession to the European Union and adaptation to international accounting standards, national accounting and tax legislation has seen various changes and adjustments for active companies, both nationally and internationally. Economic reality has imposed an accelerated pace on companies over time and is constantly adapting to meet the demands of the internal or external market, and the accounting and taxation is an important constant to all stakeholders. Access to international stock exchanges and investments stimulates the governance to amend and develop the legislation in force, clearly if it is not always to the advantage of Romanian companies. In this sense, the permanent changes have forced companies to invest and spend larger amounts on the infrastructure needed for management and financial accounting or, as an alternative, for outsourced financial-accounting consulting services. This article presents the evolution over time of legislative changes in Romania regarding the obligation of private companies to comply with accounting regulations and, in particular, those related to the use of the chart of accounts in accounting records.","PeriodicalId":405347,"journal":{"name":"16th Economic International Conference NCOE 4.0 2020","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123376451","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: 3