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Food Trade Deficits in West Africa: Is There Any Reason for Anxiety? 西非粮食贸易逆差:有理由焦虑吗?
Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-09-30 DOI: 10.37945/cbr.2023.09.07
Naomi O. Doki, Emmanuel Aondongusha Asue, Princewill Okwoche, Victor Ushahemba Ijirshar
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引用次数: 0
Shares – General Concepts and Assessment 股份-一般概念和评估
Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-09-30 DOI: 10.37945/cbr.2023.09.03
Elena Valentina Țilică, Radu Ciobanu
{"title":"Shares – General Concepts and Assessment","authors":"Elena Valentina Țilică, Radu Ciobanu","doi":"10.37945/cbr.2023.09.03","DOIUrl":"https://doi.org/10.37945/cbr.2023.09.03","url":null,"abstract":"The capital market was developed in order to facilitate the meeting between the capital suppliers (short or long-term investors) and those who need capital in order to fund various investment projects (companies, local or regional public institutions). At the same time, it has the role to increase the transparency of transactions made between these two large categories of market participants, but also to regulate them by imposing laws and rules of conduct. Practically, it has the role of a mediator between the market participants, being intended to maintain a high level of trust between those who assign their capital and those who receive it. The transfer of capital is made by selling-buying financial titles entailing certain rights for the one that bought them and certain obligations for the one that issued them. There are two categories of main financial titles on the market: shares and bonds. In this article we shall present the general concepts regarding shares and the ways in which they can be assessed.","PeriodicalId":497249,"journal":{"name":"Contabilitatea, expertiza şi auditul afacerilor","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135084289","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
Declarative and Payment Obligations Regarding the Taxation of the Income Made by Dependent Persons from Intellectual Property Rights 受扶养人知识产权所得纳税的申报义务和纳税义务
Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-09-30 DOI: 10.37945/cbr.2023.09.04
Lucian Cernușca
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引用次数: 0
Predicting Stock Performance in Indian Mid-Cap and Small-Cap Firms: An Exploration of Financial Ratios Through Logistic Regression Analysis 预测印度中小盘股公司的股票表现:通过Logistic回归分析对财务比率的探索
Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-09-30 DOI: 10.37945/cbr.2023.09.06
Harshit Gurani
{"title":"Predicting Stock Performance in Indian Mid-Cap and Small-Cap Firms: An Exploration of Financial Ratios Through Logistic Regression Analysis","authors":"Harshit Gurani","doi":"10.37945/cbr.2023.09.06","DOIUrl":"https://doi.org/10.37945/cbr.2023.09.06","url":null,"abstract":"The principal objective of this research was to investigate the impact of numerous financial ratios on the performance of mid-cap and small-cap stocks on the Indian market from 2018 to 2023. The aim was to create a predictive tool for stock price movements, utilizing logistic regression analysis as a tool to examine relationships between a dichotomous dependent variable and multiple independent variables. The research scrutinized nine key financial ratios. A binary dependent variable was established to represent stock price movements. The univariate logistic regression was initially employed to identify ratios with significance at a 95% confidence level. These selected ratios were then exposed to multivariate logistic regression to take into account interrelations, subsequently leading to the derivation of odds ratios for each financial ratio. The analysis encompassed 714 companies, revealing that mid-cap firms were more likely to experience stock price appreciation than small-cap counterparts. The results offer invaluable insights for investors and financial analysts, especially those focusing on mid-cap and smallcap stocks. Despite certain research limitations, this study lays a robust foundation for future investigations into the predictability of stock performance using financial ratios in emerging markets such as India.","PeriodicalId":497249,"journal":{"name":"Contabilitatea, expertiza şi auditul afacerilor","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135084290","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
Funding Strategies at the Level of an Entity 实体层面的融资策略
Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-09-30 DOI: 10.37945/cbr.2023.09.02
Bogdan Cosmin Gomoi
{"title":"Funding Strategies at the Level of an Entity","authors":"Bogdan Cosmin Gomoi","doi":"10.37945/cbr.2023.09.02","DOIUrl":"https://doi.org/10.37945/cbr.2023.09.02","url":null,"abstract":"","PeriodicalId":497249,"journal":{"name":"Contabilitatea, expertiza şi auditul afacerilor","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135084993","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
The Specific Features of Settlement of Agricultural Works and Services Provided by the Agricultural Cooperative to Its Members 农业合作社向其成员提供的农业工程结算和服务的特点
Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-09-30 DOI: 10.37945/cbr.2023.09.01
Paul C. Șchiopu
{"title":"The Specific Features of Settlement of Agricultural Works and Services Provided by the Agricultural Cooperative to Its Members","authors":"Paul C. Șchiopu","doi":"10.37945/cbr.2023.09.01","DOIUrl":"https://doi.org/10.37945/cbr.2023.09.01","url":null,"abstract":"","PeriodicalId":497249,"journal":{"name":"Contabilitatea, expertiza şi auditul afacerilor","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135085906","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
Impact of Cash Conversion Cycle on Profitability. An Empirical Study on the Listed Hotel Companies in Sri Lanka 现金转换周期对盈利能力的影响。斯里兰卡酒店上市公司的实证研究
Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-09-30 DOI: 10.37945/cbr.2023.09.05
L.M.I.M. Lewliyadda, T.T. Subasinghe
{"title":"Impact of Cash Conversion Cycle on Profitability. An Empirical Study on the Listed Hotel Companies in Sri Lanka","authors":"L.M.I.M. Lewliyadda, T.T. Subasinghe","doi":"10.37945/cbr.2023.09.05","DOIUrl":"https://doi.org/10.37945/cbr.2023.09.05","url":null,"abstract":"","PeriodicalId":497249,"journal":{"name":"Contabilitatea, expertiza şi auditul afacerilor","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135084991","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
Bonds – General Concepts and Assessment 债券-一般概念和评估
Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-08-31 DOI: 10.37945/cbr.2023.08.03
Elena Valentina Țilică, Radu Ciobanu
{"title":"Bonds – General Concepts and Assessment","authors":"Elena Valentina Țilică, Radu Ciobanu","doi":"10.37945/cbr.2023.08.03","DOIUrl":"https://doi.org/10.37945/cbr.2023.08.03","url":null,"abstract":"The capital market was developed in order to facilitate the meeting between the capital suppliers (short or long-term investors) and those who need capital in order to fund various investment projects (companies, local or regional public institutions). At the same time, it has the role to increase the transparency of transactions made between these two large categories of market participants, but also to regulate them by imposing laws and rules of conduct. Practically, it has the role of a mediator between the market participants, being intended to maintain a high level of trust between those who assign their capital and those who receive it. The transfer of capital is made by selling-buying financial titles entailing certain rights for the one that bought them and certain obligations for the one that issued them. There are two categories of main financial titles on the market: shares and bonds. In this article we shall present the general concepts regarding bonds and the ways in which they can be assessed.","PeriodicalId":497249,"journal":{"name":"Contabilitatea, expertiza şi auditul afacerilor","volume":"2015 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035241","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
Analysis of the Static and Dynamic Financial Balance at the Level of Economic Operators 经济经营者层面的静态与动态财政平衡分析
Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-08-31 DOI: 10.37945/cbr.2023.08.02
Bogdan Cosmin Gomoi
{"title":"Analysis of the Static and Dynamic Financial Balance at the Level of Economic Operators","authors":"Bogdan Cosmin Gomoi","doi":"10.37945/cbr.2023.08.02","DOIUrl":"https://doi.org/10.37945/cbr.2023.08.02","url":null,"abstract":"The financial balance of an economic operator defines the degree of harmonisation between the liquidity of assets and the exigibility of shareholders’ equity and debts, that make up its wealth. Generally, it is deemed that an economic operator is in financial balance when its activity generates available cash. Alongside liquidity and exigibility, the duration of using the assets, and of assigning shareholders’ equity and debts, respectively, also contribute significantly to getting it. Thus, it is natural that the harmonisation between assets and shareholders’ equity and debts should also be made according to the duration, differentiated on the long term (more than one year) and on the short term (less than one year). It is very usual that the financial balance should be estimated based on indicators at static level and based on flows at dynamic level.","PeriodicalId":497249,"journal":{"name":"Contabilitatea, expertiza şi auditul afacerilor","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035249","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
Declarative and Payment Obligations Regarding the Taxation of the Income Made by Independent Persons from Intellectual Property Rights 独立个人知识产权所得的纳税申报和纳税义务
Contabilitatea, expertiza şi auditul afacerilor Pub Date : 2023-08-31 DOI: 10.37945/cbr.2023.08.04
Lucian Cernușca
{"title":"Declarative and Payment Obligations Regarding the Taxation of the Income Made by Independent Persons from Intellectual Property Rights","authors":"Lucian Cernușca","doi":"10.37945/cbr.2023.08.04","DOIUrl":"https://doi.org/10.37945/cbr.2023.08.04","url":null,"abstract":"The article hereby brings into focus a series of theoretical and practical aspects regarding the taxation of incomes made of intellectual property rights in case the beneficiaries are independent taxable persons. They have the possibility to decide on setting the income according to the rules of the flat rate system or according to the actual taxation one. Alongside the income tax, taxpayers still have obligations with regard to social contributions under certain conditions provided by the Fiscal code. During the year 2023, they will make the assessment in view of setting up possible payment obligations of the social insurance contribution and the social health insurance contribution. Finalizing the income made by them in the year 2023, which is at the basis of setting the final obligations as regards social contributions, shall be made in the following year (2024), by filling in chapter I in the single return.","PeriodicalId":497249,"journal":{"name":"Contabilitatea, expertiza şi auditul afacerilor","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136035245","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
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