Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice最新文献_第2页

Tax evasion between fraud and legality 欺诈与合法之间的逃税

IF 1.4

Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice Pub Date : 2017-01-01 DOI: 10.1515/sues-2017-0013

Laura Opret, F. Turcaș, F. Dumiter, PETRE Brezeanu

引用次数: 3

Competitiveness - higher education 竞争力-高等教育

IF 1.4

Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice Pub Date : 2016-01-01 DOI: 10.1515/sues-2016-0002

I. Lábas, É. Darabos, T. Nagy

{"title":"Competitiveness - higher education","authors":"I. Lábas, É. Darabos, T. Nagy","doi":"10.1515/sues-2016-0002","DOIUrl":"https://doi.org/10.1515/sues-2016-0002","url":null,"abstract":"Abstract Involvement of European Union plays an important role in the areas of education and training equally. The member states are responsible for organizing and operating their education and training systems themselves. And, EU policy is aimed at supporting the efforts of member states and trying to find solutions for the common challenges which appear. In order to make our future sustainable maximally; the key to it lies in education. The highly qualified workforce is the key to development, advancement and innovation of the world. Nowadays, the competitiveness of higher education institutions has become more and more appreciated in the national economy. In recent years, the frameworks of operation of higher education systems have gone through a total transformation. The number of applying students is continuously decreasing in some European countries therefore only those institutions can “survive” this shortfall, which are able to minimize the loss of the number of students. In this process, the factors forming the competitiveness of these budgetary institutions play an important role from the point of view of survival. The more competitive a higher education institution is, the greater the chance is that the students would like to continue their studies there and thus this institution will have a greater chance for the survival in the future, compared to ones lagging behind in the competition. Aim of our treatise prepared is to present the current situation and main data of the EU higher education and we examine the performance of higher education: to what extent it fulfils the strategy for smart, sustainable and inclusive growth which is worded in the framework of Europe 2020 programme. The treatise is based on analysis of statistical data.","PeriodicalId":40730,"journal":{"name":"Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice","volume":"26 1","pages":"11 - 25"},"PeriodicalIF":1.4,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67317091","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

Human Capital Quality and Development: An Employers' and Employees' Comparative Insight 人力资本质量与发展:雇主与雇员的比较视角

IF 1.4

Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice Pub Date : 2016-01-01 DOI: 10.1515/sues-2016-0015

Olimpia Neagu, V. Lazăr, M. Teodoru, Simona Macarie

引用次数: 4

The Forced Sale of Real - Estate Property Aspects Regarding Procedure and Private International Law 从程序和国际私法角度看房地产财产的强制出售

IF 1.4

Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice Pub Date : 2015-01-01 DOI: 10.1515/sues-2015-0009

D. Creț, Remus Daniel Berlingher

引用次数: 0

Risk Management in Future Romanian E-Government 2.0 Projects 未来罗马尼亚电子政务2.0项目的风险管理

IF 1.4

Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice Pub Date : 2015-01-01 DOI: 10.1515/sues-2015-0018

Otniel Didraga

引用次数: 0

Retro-Innovation and Corporate Social Responsibility 复古创新与企业社会责任

IF 1.4

Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice Pub Date : 2015-01-01 DOI: 10.1515/sues-2015-0023

E. Loučanová, J. Parobek, M. Kalamárová

引用次数: 3

Standard-Setters Versus Big4 Opinion, Concerning Iasb Revision Project of the Conceptual Framework for Financial Reporting. the Case of Presentation and Disclosures Chapter 关于Iasb修订《财务报告概念框架》项目，准则制定机构与Big4意见之争。列报及披露个案一章

IF 1.4

Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice Pub Date : 2015-01-01 DOI: 10.1515/sues-2015-0014

Valentin Burca, D. Mates, Adriana Pușcaș

{"title":"Standard-Setters Versus Big4 Opinion, Concerning Iasb Revision Project of the Conceptual Framework for Financial Reporting. the Case of Presentation and Disclosures Chapter","authors":"Valentin Burca, D. Mates, Adriana Pușcaș","doi":"10.1515/sues-2015-0014","DOIUrl":"https://doi.org/10.1515/sues-2015-0014","url":null,"abstract":"Abstract On the last decades the accounting system haven‘t been able to follow the dynamics of the economic systems generated by the globalization process. In order to reduce the lag between the demand of financial information and the offer of financial information, IASB has started numerous initiatives aiming the increase on the quality of the financial information. Among the current list of current IASB major projects there is also the project of revising the actual conceptual framework for financial reporting. This study is designed to give some directions that will be considered on the exposure draft of this project, analyzing the comment letters submitted by the members of ASAF and the Big4 as well. The study reveals the increasing importance the preparers and users give to the disclosures included on the notes to the primary financial statements. Moreover, on this study we emphasize several challenges that IASB has to face on issuing the exposure draft for this important project. Some of the main challenges refer to the narrow scope of the financial statements, the criteria used on classification, aggregation and offsetting, or the use of the materiality concept","PeriodicalId":40730,"journal":{"name":"Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice","volume":"25 1","pages":"107 - 81"},"PeriodicalIF":1.4,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67317074","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

Understanding the Relationship Between Organizational Networking and Network Capability 理解组织网络化与网络能力之间的关系

IF 1.4

Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice Pub Date : 2015-01-01 DOI: 10.1515/sues-2015-0012

R. Hutu

引用次数: 0

Essential Attributes of the Accounting Information in Applying The Financial Reporting Differences Between Ifrs and us Gaap 应用财务报告中会计信息的基本属性——国际财务报告准则与美国公认会计准则的差异

IF 1.4

Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice Pub Date : 2015-01-01 DOI: 10.1515/sues-2015-0003

I. Herbei

{"title":"Essential Attributes of the Accounting Information in Applying The Financial Reporting Differences Between Ifrs and us Gaap","authors":"I. Herbei","doi":"10.1515/sues-2015-0003","DOIUrl":"https://doi.org/10.1515/sues-2015-0003","url":null,"abstract":"Abstract In the context of the development of information, the main role of financial reporting is threatened by alternative sources of information that users use. However, the main source of information for decision-makers remain the accounting information relaxed from synthesis financial reporting, because the legal framework prescribes mandatory minimum information and a set of quality certification mechanisms thereof. As a starting point in our research we used relevant studies from the scientific literature regarding the understanding of the accounting information in financial reporting. We specify that many authors place the accounting information in the perimeter of the objectivity and the accuracy, which is essential in making economic decisions by the leadership. Thus, in support of decisionmakers, accountants apply professional judgment (judgment of International Financial Reporting Standards), taking decisions in terms of the use of accounting treatments to achieve a quality of financial reporting information. The contents of the article have been reported not only attributes on accounting information provided by IFRS, but also aspects of US GAAP regarding financial reporting, presenting the differentiation between the two accounting referential. We note that the accounting information can be the best friend of actual and potential investors if used properly understood","PeriodicalId":40730,"journal":{"name":"Studia Universitatis Vasile Goldis Arad Seria Stiinte Economice","volume":"25 1","pages":"26 - 39"},"PeriodicalIF":1.4,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1515/sues-2015-0003","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"67316837","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: 1