Aureliana Roman | Academia de Studii Economice (original) (raw)

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Papers by Aureliana Roman

Research paper thumbnail of IAS 41 Agriculture: Fair Value Accounting

Issuing this standard that had to be applied for the first time for the financial statements star... more Issuing this standard that had to be applied for the first time for the financial statements started after 1.01.2003 meant a change of direction from two points of view: on one hand, through IAS 41 was issued for the first time an extensive standard typical for this sector and, on the other hand, for the first time were included in

Research paper thumbnail of The Quality of the Accounting in Formation Provided by the Financial Reporting - Factor for the Economic Growth and the Entities Competitiveness

Starting from our country status of an European Union Member State, based on which the observance... more Starting from our country status of an European Union Member State, based on which the observance of the European regulations provisions (the Treaty for the EC Establishment, regulations, directives etc) published in the European Union Official Journal, are applicable to the Member States in accordance with the terms an d requirements established by these, we consider as being useful to

Research paper thumbnail of Improving the Financial Control – A Priority of Corporate Management Nowadays

The control serves for dynamic, preventive and real-time delivery of information and increases th... more The control serves for dynamic, preventive and real-time delivery of information and increases the quality of decisions. It reaches the essence of the phenomena, notices the negative aspects when they appear as tendency and intervenes operatively for preventing and canceling the causes. The control evaluates the results in comparison with the established norms and objectives, but it also contributes to

Research paper thumbnail of Environmental Management Accounting (EMA): Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services

EMA can be defined as the identification, collection, estimation, analysis, internal reporting, a... more EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an

Research paper thumbnail of The Underground Economy in Romania

Theoretical and Applied …, 2006

Underground economic activities exist in most countries around the world, and they usually have t... more Underground economic activities exist in most countries around the world, and they usually have the same causes: inadequate tax systems, excessive state interference in the economy and the lack of coordination in establishing economic policies. Through this paper, we aim to offer certain recommendations, which, in our opinion, would lead to solving the issue of inadequate allocation of resources and would also contribute to restoration of the worldwide economy.

Research paper thumbnail of Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry

The main purpose of improving and varying cost calculation methods in the machine building indust... more The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants - global method and the method per orders - by which a historical cost

Research paper thumbnail of Corporate governance –assessments and objectives regarding the implementation and assimilation process in Romania

At international level, corporate governance has been shown great interest – from governments, st... more At international level, corporate governance has been shown great interest – from governments, stock exchange authorities, investors, companies and public in general. This interest is natural, considering the fact that it is necessary to strengthen the way companies are managed, as a guarantee of economic growth and financial stability, and to increase trust in capital markets. This need is more

Research paper thumbnail of IAS 41 Agriculture: Fair Value Accounting

Issuing this standard that had to be applied for the first time for the financial statements star... more Issuing this standard that had to be applied for the first time for the financial statements started after 1.01.2003 meant a change of direction from two points of view: on one hand, through IAS 41 was issued for the first time an extensive standard typical for this sector and, on the other hand, for the first time were included in

Research paper thumbnail of The Quality of the Accounting in Formation Provided by the Financial Reporting - Factor for the Economic Growth and the Entities Competitiveness

Starting from our country status of an European Union Member State, based on which the observance... more Starting from our country status of an European Union Member State, based on which the observance of the European regulations provisions (the Treaty for the EC Establishment, regulations, directives etc) published in the European Union Official Journal, are applicable to the Member States in accordance with the terms an d requirements established by these, we consider as being useful to

Research paper thumbnail of Improving the Financial Control – A Priority of Corporate Management Nowadays

The control serves for dynamic, preventive and real-time delivery of information and increases th... more The control serves for dynamic, preventive and real-time delivery of information and increases the quality of decisions. It reaches the essence of the phenomena, notices the negative aspects when they appear as tendency and intervenes operatively for preventing and canceling the causes. The control evaluates the results in comparison with the established norms and objectives, but it also contributes to

Research paper thumbnail of Environmental Management Accounting (EMA): Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services

EMA can be defined as the identification, collection, estimation, analysis, internal reporting, a... more EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an

Research paper thumbnail of The Underground Economy in Romania

Theoretical and Applied …, 2006

Underground economic activities exist in most countries around the world, and they usually have t... more Underground economic activities exist in most countries around the world, and they usually have the same causes: inadequate tax systems, excessive state interference in the economy and the lack of coordination in establishing economic policies. Through this paper, we aim to offer certain recommendations, which, in our opinion, would lead to solving the issue of inadequate allocation of resources and would also contribute to restoration of the worldwide economy.

Research paper thumbnail of Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry

The main purpose of improving and varying cost calculation methods in the machine building indust... more The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants - global method and the method per orders - by which a historical cost

Research paper thumbnail of Corporate governance –assessments and objectives regarding the implementation and assimilation process in Romania

At international level, corporate governance has been shown great interest – from governments, st... more At international level, corporate governance has been shown great interest – from governments, stock exchange authorities, investors, companies and public in general. This interest is natural, considering the fact that it is necessary to strengthen the way companies are managed, as a guarantee of economic growth and financial stability, and to increase trust in capital markets. This need is more