Bulletin of the Transilvania University of Braşov. Series V Economic Sciences

Publisher:: Transilvania University of Brasov
Publication date:: 2012-02-16

ISBN:: 2065-2194

Issue Number

Latest documents

Ethics and Integrity of the Professional Accountant
Since the emergence of accountancy and financial audit, ever since Antiquity, to this day, the professional accountant’s role has constantly acquired new nuances and valences at every stage of the evolution of human societies. The history of accountancy and audit unequivocally proves that the accountant’s professional competencies have always been based on certain demands related to the professional accountant’s ethics and morality. Nowadays, perhaps more than ever in society’s evolution, the strict compliance by all professional accountants, whether auditors or accountants, with the requirements imposed by the Code of Ethics for Professional Accountants, adopted by International Ethics Standards Board for Accountants (IESBA) is required.
The Influence of Accountancy Data on the Transfer Pricing Policy in Romania
When adopting the transfer pricing policy, tax affects not only the company, but also the main indicators of performance, cash flow and business strategy. Through the transfer pricing policy, which is actually a commercial policy of the company in relation to related parties, methods for determining prices in the future are established, related party transactions, complying with the principle of market value. This article also presents practical elements on the harmonization and fiscal accounting principles in the field of related party transactions, so as to ensure a better management of tax risk. Also, it seeks clarification of conceptual and practical aspects of transfer pricing, welcome for financial accounting professional knowing that the tax authorities have rised the number of controls in this area.
Sterling Pound (Gbp) Exchange-Rate Volatility in the Brexit Context using the Egarch Model - A Comparison between the Effective Gbp Volatility and the Egarch Estimation for the Period June 2016 - September 2019
Difficulties in Teaching Speaking Activities in the French Class for Business Students
The scientific and technical progress of the last decades has opened a new stage of development of the higher education in order to provide the specialists of tomorrow. The need for language skills in a foreign language is unquestionable today. Acquiring the oral code of the French language by Romanian students (punctuation, accent, intonation, pronunciation) is very important in the process of learning the French language, especially since there are difficulties arising from the Latin relatedness of the two languages.
Migration in Europe
The paper presents the main aspects of migration in the European Union and the influence in population changes. A few aspects regarding this major subject were analysed, like the immigrants, the nonnational population, foreign born population and acquisition of citizenship in 28 European Union countries. At the end of the paper, the conclusions show the main changes that appear or could appear in the population structure. Also, the possible changes are specified for both sides involved, the countries of origin and the countries of destination, like unemployment or the lack of labour force, demographic indicators changes and possible social problems.
European Language Policies and the Development of Language Competences in Higher Education
The purpose of the present paper is to offer an overview of the language policies proposed by the Council of Europe and the European Commission and implemented at European level over the last decades. In this context, reference is going to be made to the language competences that students are expected to have at the end of the cycles of education, with emphasis on higher education, as well as to teaching methods which have proven to be particularly efficient as regards languages for specific purposes.
Perspectives of using Augmented Reality in Promoting Companies' Activity
The paper aims at determining the attitude of the managers of companies from the center of Romania, with a turnover of more than 100,000 euros, regarding the collaboration with the Transilvania University of Brasov in order to create a promotion catalog that uses augmented reality. During the research, the degree of knowledge of the augmented reality concept was identified, as well as the opinion of the subjects regarding the attractiveness, the effectiveness and utility of this technology in promoting the company’s image and activity.
Regional Development of Financial Innovation in Eastern European Countries
The paper analyses the development of fintech industry in a regional context in an attempt to explain the unequal development of financial innovation in various markets. The development of crowdfunding, digital payments and digital commerce development, but also the development of asset management via robo-advisers will be analysed using economic and social drivers of the phenomena, particularly for the Eastern European countries that are now members of the EU, but shared a common communist history without a proper developed financial market. The analyses and the conclusions are useful both for policy makers and business developers but also for academia and researchers.
Personal Branding - A Strategic Communication Instrument for Freelancers
The paper presents the main findings regarding the role of personal branding as a strategic instrument for the development of small businesses, especially of those led by women, taking into account the growth of services sectors where women are managers or owners and also the development of female entrepreneurship within Europe and Romania. The main results show that, even though the role of small businesses is well known as an economic growth factor, and that women conduct mainly such businesses within service sectors, personal branding is far from being seen as a strategic instrument for business development.
Analyzing the Contributions of Economic Growth Factors in Romania
This paper provides an empirical analysis of the macroeconomic growth in Romania during 2000-2017. The Cobb-Douglas production function was used to characterize the supply side of the economy capacity. Using quarterly data and based on the growth decomposition, we found out the contributions of capital, labour, and of the Total Factor Productivity to the output growth, on three sub-periods during 2000-2017. These findings also highlighted the standard of living, when considering the capital and the output per worker basis. Using the Cobb-Douglas production function for the growth decomposition brings a better understanding of the driving forces behind the GDP growth. The growth rates of output and of the production factors could vary considerably over time.