Author Archives | mihaela.bebeselea

The cash flow panel instrument for reporting and analysis of activity of the economic entities

Cash flow arising from relationships with third party entity that occur in connection with fighting money mutual rights and obligations are known as cash flows. Accordingly to the three types of specific activities of economic entities, we find three of its essential functions, namely: operating, investing and financing, each of these features contribute to the variation in cash. In Romania, the cash flow statement is considered part of the annual financial statements since 2001, with the entry into force of the Gazette 94/2001 for approval of accounting regulations harmonized with the Fourth Directive of the European Economic Community and International Standards Accounting.

  The cash flow panel instrument for reporting and analysis of activity of the economic entities (206.5 KiB, 1,789 hits)

Posted in Economics, Knowledge Management, Volume II, Issue no. 4Comments Off on The cash flow panel instrument for reporting and analysis of activity of the economic entities

Empirical Study On The Perception Of The Economic Entities On The Taxation In Romania

At the establishment of state taxes is the need to procure resources to cover expenditure to be made to give the role accomplishment.
Thus, taxes are a form of removal of part of income and or legal persons or property to the state to cover public spending. This sampling is mandatory, as a non-refundable and without consideration of the state.

Starting from this definition of taxes, taxation may be regarded as a link between the state and individuals or legal entities.
The main objective of this paper is to assess the perception of economic entities, the main links of value-added creative economy, about taxation in Romania.

  Empirical Study On The Perception Of The Economic Entities On The Taxation In Romania (286.6 KiB, 1,655 hits)

Posted in Economics, Volume II, Issue no. 3Comments Off on Empirical Study On The Perception Of The Economic Entities On The Taxation In Romania

Econometric model Concerning The Impact Of The Fiscal Policy Upon The Economic Development. The Case Of The Countries From Central And Eastern Europe, Members Of The European Union

This article aims to demonstrate the confirmation or the refutation of the hypothesis that there is a connection between fiscal policy and economic development. The study begins with an overview of the main theoretical contributions. A few indicators that give the measure of the economic development are analysed for the sample of the Central and South Eastern European countries, members of the EU. The empirical analysis seeks to establish the relevance of the main determinants of the economic development (GDP per capita) and the three levers of the fiscal policy (fiscal pressure, the share of public expenditure in GDP and budgetary balance in the share of GDP), for each country, of the sample of the 12 countries of Central and South Eastern Europe, the new members of the European Union, during 2001-2010.

  Econometric model Concerning The Impact Of The Fiscal Policy Upon The Economic Development. The Case Of The Countries From Central And Eastern Europe, Members Of The European Union (265.0 KiB, 3,554 hits)

Posted in Economics, Volume II, Issue no. 3Comments Off on Econometric model Concerning The Impact Of The Fiscal Policy Upon The Economic Development. The Case Of The Countries From Central And Eastern Europe, Members Of The European Union

Management of Dues and Taxes Flow of Economic Entities

Dues and taxes, as a component part of cash flows can be managed according to general procedures of payment; this is the hypothesis, from which it starts, in what follows, in the assessment of payments management. A technique that characterizes especially the qualitative aspect of payments management is based on the formation of certain indexes, in terms of other numeric variables (patrimony value, turnover, equity ownership, profit etc.) that express, in relative expression, the correlation between payments and limits taken into consideration. These indexes form the analysis of rotation of patrimony elements by creating a link between balance sheet and profit and loss account. This analysis has as purpose establishing the necessary time to cover all steps of the economic circuit by capitals involved by the economic entity.

  Management of Dues and Taxes Flow of Economic Entities (727.2 KiB, 2,291 hits)

Posted in Economics, Issue no. 5, Knowledge ManagementComments Off on Management of Dues and Taxes Flow of Economic Entities