Nistor Silvia - Academia.edu (original) (raw)

Papers by Nistor Silvia

In the context of the international trend to simplify the SMEs’ financial reporting, one may iden... more In the context of the international trend to simplify the SMEs’ financial reporting, one may identify a stringent call for the identification and serious analysis of the SMEs’ specific stakeholders and their needs. It appears that these needs are not sufficiently developed at present so that they can play a useful part in the accounting regulators current actions. Hence, the main objective of this paper is to identify the specific needs of SMEs’ stakeholders. In order to achieve this we conducted a content analysis and a processing based on economic analysis methods of the comment letters to ED-IFRS for SMEs. The results of the analysis, in correlation with the stakeholder’s theory - the normative approach - and resource dependence theory were then used for identifying and ranking SMEs’ specific users. Finally, knowing the SMEs’ specific stakeholders and their needs has led to the analysis of their inference upon financial reports. This inference was then differentiated into elements of the conceptual framework, recognition and measurement criteria and respectively the information to be disclosed.

This study analyses IASB's stipulations on fair value usage in its standard designed for SMEs... more This study analyses IASB's stipulations on fair value usage in its standard designed for SMEs and the reactions of national standard setters, preparers and users of financial reporting in this respect. It tries to clarify fair value applications such as market value and value in use and the appropriateness of their usage for the case on hand. This research determines the inconsistencies within IASB ED IFRS for SMEs (2007) related to the usage of fair value, underlined by the respondents' comment letters. The content analysis of all the above, conducted according to the type of economy and nature of respondent, along with the statistical techniques applied, indicates a partial approval of fair value usage under the following conditions: clarification of the concept, details on its usage in relation to market liquidity and the nature of the asset, additional guidance regarding the measurement methods. We advocate for the value in use, an application of the fair value based on internal valuations, which offers an adequate cost-benefit rate. The final version of IFRS for SMEs highlights both the preference of market information over the internal valuations and the insufficient information regarding solutions suited for non-liquid markets. It may be appropriate for the IASB, maybe in collaboration with the IVSC, to provide guidance and details regarding the implementation and disclosure of the valuation techniques applicable to this type of entities.

Transylvanian Review of Administrative Sciences

Public administration reform aims the transformation of public institutions in business entities ... more Public administration reform aims the transformation of public institutions in business entities in which the principles that govern it are very close to the sphere of private entities. The public valuation is an accepted and implemented concept in public administration as a condition for ensuring complete, accurate and transparent images on resources and their use. The present research determines through an empirical approach the regulation convergence of valuation in the public sector and presents its determinant factors and effects. The referentials subject to comparative analysis are International Valuation Standards (IVS), the latest two editions, and International Public Sector Accounting Standards (IPSAS). The findings argue the achievement of accounting and valuation standard setters’ objective, IPSASB and IVSC, regarding convergence of valuation concepts and tools, in its latest edition, 2011, however indicating certain differences regarding guidance extent and the referenc...

At international level, there was need for a review of IPSAS 5 Borrowing Costs. In this context, ... more At international level, there was need for a review of IPSAS 5 Borrowing Costs. In this context, a project has been subject to public debate – Exposure Draft (ED) 35 Borrowing Costs, by whose modeling based on subscribed observations and proposals, to be able to rebuild an international standard for public sector on this topic. Through a positivist research, based

Procedia Economics and Finance, 2014

Procedia Economics and Finance, 2012

The incompatibility between competences and the labour market has become an increasing concern in... more The incompatibility between competences and the labour market has become an increasing concern in the majority of the antly be connected to competences that graduates should hold in the field of economic analysis and valuation of business and assets EAV. Our approach combines qualitative and quantitative research, and the theoretical with the practical empirical perspective. Based on the opinions of 228 organizational actors, our investigative findings represent the start points in a vast improvement process of the academic curriculum for the Master studies in the field of EAV in Romania.

Environmental Monitoring and Assessment, 2005

The aim of the study is to investigate how environmental factors, associated with exposure to ind... more The aim of the study is to investigate how environmental factors, associated with exposure to industrial noise, affect the development of chronic noise-induced hearing loss. The study was conducted on 186 male subjects working in two bottling plants, situated respectively in a small farming community, and in a medium-sized city with significant levels of noise pollution. Levels of occupational exposure were the same for the two groups. The subjects were selected by means of a preliminary medical examination, and exposed to tonal hearing tests and acoustic impedance tests. Statistical analysis was performed on hearing threshold values obtained at the frequencies of 500, 1000, 2000 and 4000 Hz. The comparison between the thresholds obtained in the two groups showed a statistically significant difference, especially at the frequency of 4000 Hz and for occupational exposure exceeding 17 yr. The results led us to conclude that environmental factors, and urban noise in particular, influence the onset and development of occupational acoustic trauma, and that those working in the country are significantly less affected than those in the city. Since occupational exposure was the same for both groups, their different responses must therefore be interpreted as due to differences in nonoccupational exposure, in turn dependent on different opportunities for rest from noise and different levels of exposure to noise pollution.

This research is intended to supplement comparative national studies, which represent a challenge... more This research is intended to supplement comparative national studies, which represent a challenge to accounting history for the last decades, explaining the Romanian public accounting practices in their local and time-specific context, taking into question the case of the entities owned by the government. In essence, the findings show the materialization of accrual accounting benefits for Romania as an emerging economy in terms of all independent variables used in the study: fixed assets, liabilities, revenues and costs. The article also analyzes the gradual evolution of finding the advantages of the Romanian accounting system's transition from a cash basis to an accrual basis in the two analyzed stages, the transition and postreform periods. It proves thus the correlation between the pace of regulatory changes and their application in practice, indirectly confirming the orientation of the Romanian standard-setters towards IPSAS and accrual accounting. Moreover, this research is an argument for the importance of accounting and of the economic analysis, which the study can support through proper financial reporting.

Studia Universitatis Babes Bolyai-Oeconomica, 2009

... Crina FILIP Lecturer, Babes-Bolyai University, Faculty of Economics and Business Administrati... more ... Crina FILIP Lecturer, Babes-Bolyai University, Faculty of Economics and Business Administration, Department of Accounting and Audit crina.filip@econ ... in this section, refers to the situations that call for recognition in the financial statements of values other than historical cost. ...

Studia Universitatis Babes Bolyai-Negotia, 2008

ABSTRACT The present dynamics of the economic environment imply the existence of permanent exchan... more ABSTRACT The present dynamics of the economic environment imply the existence of permanent exchange between the world states’ economies. This fact is benefic for and desired by all the participants on the international economic transactions market, but it may also imply some risks. Thus, they must have the capacity, in the current conditions of financial evolutions and involutions, to protect themselves against the risk generated by foreign currency fluctuations in the case of international business. In this paper, our attention is focused on the possibilities of diminishing the foreign currency risk of the import-export operations, through usage of derivative instruments. We singularized the research for two components of the derivative instruments: futures and options. We added an accounting approach to the theoretical approach singularized for Romania. In order to be relevant, our study was build in parallel, by highlighting the effects of the foreign currency fluctuations in both the cases of using and not using derivative instruments. The research findings will demonstrate and sustain the fact that usage of derivative instruments is an admissible way to cover the risk generated by foreign currency fluctuations in the case of import-export operations.

Acta Universitatis Danubius Oeconomica, 2011

... 40-264-40.53.00. Fax: +40-264-59.19.06, Coresponding author: cristina.nistor@ econ.ubbcluj.ro... more ... 40-264-40.53.00. Fax: +40-264-59.19.06, Coresponding author: cristina.nistor@ econ.ubbcluj.ro. AUDŒ, Vol 7, no 4, pp. 187-198 Page 2. ACTA UNIVERSITATIS DANUBIUS Vol 7, No. 4/2011 188 Although this Consultation ...

Studies in Business and Economics, 2013

Transylvanian Review of Administrative Sciences

This research is intended to supplement comparative national studies, which represent a challenge... more This research is intended to supplement comparative national studies, which represent a challenge to accounting history for the last decades, explaining the Romanian public accounting practices in their local and time-specific context, taking into question the case of the entities owned by the government. In essence, the findings show the materialization of accrual accounting benefits for Romania as an emerging economy and in terms of all independent variables used in the study, fixed assets, liabilities, revenues and costs. It also shows the gradual evolution of finding the advantages of the Romanian accounting system’s transition from a cash basis to an accrual basis in the two analyzed stages, the transition and post-reform periods. It proves thus the correlation between the pace of regulatory changes and their application in practice, indirectly confirming the orientation of the Romanian standard-setters towards IPSAS and accrual accounting. Moreover, this research is an argumen...

Transylvanian Review of Administrative Sciences

Balanced Scorecard is a new control tool in public entities, especially in universities. The aim ... more Balanced Scorecard is a new control tool in public entities, especially in universities. The aim of this paper is to analyze the possibility of implementation in Romanian universities. At an international level, this concept was used at the beginning by the private sector, followed by its usage by the public sector as well. In universities of the Anglo – Saxon states, there have been debates on the subject for a long period of time in relation to the opportunity of introducing this concept; these debates have been supported by pro and against arguments. At a national level, this concept is virtually unknown in the higher education state institution system. Through the present paper, we would like to test the opportunity of introducing the concept starting from the identification at a global level of the conditions and regulations specific to the Balanced Scorecard (BSC) concept. Our results will present the first overview of this new subject, which is not yet developed in Romania.

Scientific research is the cornerstone of the academic environment. Given this, it is interesting... more Scientific research is the cornerstone of the academic environment. Given this, it is interesting to establish the way in which economic research, especially accounting research, keeps up with the current reality both at the national and international lev

Given that public resources are becoming increasingly limited, to discuss the international chang... more Given that public resources are becoming increasingly limited, to discuss the international change of their approach is more and more necessary. Long-term fiscal sustainability is the government's ability to meet financial targets and commitments both now and in the future. Through an empirical approach ED "Reporting on the long term sustainability of public finances," affected by the IPSASB and responses

Procedia Economics and Finance, 2014

Transylvanian Review of Administrative Sciences

Procedia Economics and Finance, 2014

Procedia Economics and Finance, 2012

Environmental Monitoring and Assessment, 2005

Studia Universitatis Babes Bolyai-Oeconomica, 2009

Studia Universitatis Babes Bolyai-Negotia, 2008

Acta Universitatis Danubius Oeconomica, 2011

Studies in Business and Economics, 2013

Transylvanian Review of Administrative Sciences

This research is intended to supplement comparative national studies, which represent a challenge... more This research is intended to supplement comparative national studies, which represent a challenge to accounting history for the last decades, explaining the Romanian public accounting practices in their local and time-specific context, taking into question the case of the entities owned by the government. In essence, the findings show the materialization of accrual accounting benefits for Romania as an emerging economy and in terms of all independent variables used in the study, fixed assets, liabilities, revenues and costs. It also shows the gradual evolution of finding the advantages of the Romanian accounting system’s transition from a cash basis to an accrual basis in the two analyzed stages, the transition and post-reform periods. It proves thus the correlation between the pace of regulatory changes and their application in practice, indirectly confirming the orientation of the Romanian standard-setters towards IPSAS and accrual accounting. Moreover, this research is an argumen...

Transylvanian Review of Administrative Sciences

Procedia Economics and Finance, 2014