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Volume 33 (2023): Issue 1 (March 2023)

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Volume 31 (2021): Issue 4 (December 2021)

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Volume 30 (2020): Issue 4 (December 2020)

Volume 30 (2020): Issue 3 (September 2020)

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Volume 29 (2019): Issue 3 (September 2019)

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Volume 27 (2017): Issue 4 (December 2017)

Volume 27 (2017): Issue 3 (September 2017)

Volume 27 (2017): Issue 2 (June 2017)

Volume 27 (2017): Issue 1 (April 2017)

Volume 26 (2016): Issue 4 (November 2016)

Volume 26 (2016): Issue 3 (September 2016)

Volume 26 (2016): Issue 2 (June 2016)

Volume 26 (2016): Issue 1 (March 2016)

Volume 25 (2015): Issue 4 (November 2015)

Volume 25 (2015): Issue 3 (August 2015)

Volume 25 (2015): Issue 2 (July 2015)

Volume 25 (2015): Issue 1 (May 2015)

Journal Details
Format
Journal
eISSN
2285-3065
ISSN
1584-2339
First Published
30 Mar 2015
Publication timeframe
4 times per year
Languages
English

Search

Volume 27 (2017): Issue 4 (December 2017)

Journal Details
Format
Journal
eISSN
2285-3065
ISSN
1584-2339
First Published
30 Mar 2015
Publication timeframe
4 times per year
Languages
English

Search

4 Articles
Open Access

Tax evasion between fraud and legality

Published Online: 19 Dec 2017
Page range: 1 - 11

Abstract

Abstract

This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework. Accounting information might mirror erroneously in a certain measure the micro to macroeconomic tendency of fraud by showing a gross image of available resources. It is of the utmost importance to become fully aware of causes for illicit practices, ways to fight any fraud attempts and to evaluate the accounting mechanism that both creates and identifies tax evasion.

Keywords

  • tax evasion
  • legal framework
  • accounting information
  • tax compliance
Open Access

Aspects of youth competencies in the 21st century in the European Union

Published Online: 19 Dec 2017
Page range: 12 - 25

Abstract

Abstract

The aim of this article is to present the youth unemployment problem that the European Union countries are facing nowadays. To this end, we investigate the competencies and skills considered necessary in the 21 Century. We do this by presenting the competencies considered important by European employers versus Romanian employers. Not least, we reveal future directions in terms of skills required by employers.

Keywords

  • youth unemployment
  • 21 Century competencies
  • required skills

JEL Classification

  • E24
  • F6
Open Access

Accounting practitioners perception over the impact of IFRS implementation on the performance of entities in the construction sector from the western region of Romania

Published Online: 19 Dec 2017
Page range: 26 - 36

Abstract

Abstract

Through this paper, we want to identify the correlations between the benefits and costs of adopting IFRS standards in construction entities in the Western Region of Romania and their performance, using the Pearson correlation coefficient, which measures and describes the direction, degree and form of the association between two variables, thus obtaining high, reasonable, weak and very weak links between the benefits / costs and the performance of the entity.

The tool used in the research undertaken by construction companies is the questionnaire.

The questionnaire “On the Costs and Benefits of IFRS in Construction Companies in the Western Region of Romania” was disseminated among professional accountants in order to identify the perceptions of economists operating in construction companies in the Western Region Romania on the costs and benefits of implementing international standards. Thus, through this paper we aim to identify the correlations between the following benefits and costs:

- Benefits of implementation: comparability of information, increased transparency, increased access to capital, cost savings, reduction of informational asymmetry,

- Implementation costs: IFRS readiness level, complexity of standards, link between accounting and taxation, existing accounting tradition, costs associated with IFRS conversion, and

- Performance of the entity viewed from the perspective of: total revenue and turnover. In the research, we chose to present the analysis of compared to both the total revenues and the turnover, because the difference between the two economic-fiscal indicators is mainly represented by the financial revenues and the incomes from the disposals of assets.

Keywords

  • IFRS
  • benefits
  • costs
  • correlations
  • Pearson

JEL Classification

  • M41 – Accounting
Open Access

Youth Labour Market in Romania’s Development Regions in the Framework of Sustainable Development and of a Knowledge-based Economy

Published Online: 19 Dec 2017
Page range: 37 - 54

Abstract

Abstract

Even if the issue of youths’ inclusion in the labour market was always an important item on political agendas, during the last two decades this issue had particular relevance. In the last years, unemployment for this age group had unprecedented amplitude, reaching 20.6% in Romania in 2016. Modern societies provide for youths opportunities, still they are faced with major challenges related to the education and training and access to the labour force market.

During the last decades, the world economy shifted in a continuous process from development based on traditional factors to the knowledge-based economy. The development of the knowledge-based economy leads to changes in labour force demand also: new skills and competences are required. As new technologies are implemented, the demand for high-skilled workers increases, especially for high-skilled ones in the field of Information and Communication (IC), and the demand for low-skilled workers decreases.

The paper presents a brief characterisation of the labour force market at the level of Romania‘s regions of development and an analysis of the particularities of the youths’ labour market in the context of sustainable development and of the new economy as well as some advantages of using young labour force for sustainable development.

Keywords

  • youth
  • labour market
  • region
  • development
  • unemployment rate
  • employment rate

JEL Classification

  • D80
  • J44
  • J62
  • J82
  • O11
  • R11
  • R23
4 Articles
Open Access

Tax evasion between fraud and legality

Published Online: 19 Dec 2017
Page range: 1 - 11

Abstract

Abstract

This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework. Accounting information might mirror erroneously in a certain measure the micro to macroeconomic tendency of fraud by showing a gross image of available resources. It is of the utmost importance to become fully aware of causes for illicit practices, ways to fight any fraud attempts and to evaluate the accounting mechanism that both creates and identifies tax evasion.

Keywords

  • tax evasion
  • legal framework
  • accounting information
  • tax compliance
Open Access

Aspects of youth competencies in the 21st century in the European Union

Published Online: 19 Dec 2017
Page range: 12 - 25

Abstract

Abstract

The aim of this article is to present the youth unemployment problem that the European Union countries are facing nowadays. To this end, we investigate the competencies and skills considered necessary in the 21 Century. We do this by presenting the competencies considered important by European employers versus Romanian employers. Not least, we reveal future directions in terms of skills required by employers.

Keywords

  • youth unemployment
  • 21 Century competencies
  • required skills

JEL Classification

  • E24
  • F6
Open Access

Accounting practitioners perception over the impact of IFRS implementation on the performance of entities in the construction sector from the western region of Romania

Published Online: 19 Dec 2017
Page range: 26 - 36

Abstract

Abstract

Through this paper, we want to identify the correlations between the benefits and costs of adopting IFRS standards in construction entities in the Western Region of Romania and their performance, using the Pearson correlation coefficient, which measures and describes the direction, degree and form of the association between two variables, thus obtaining high, reasonable, weak and very weak links between the benefits / costs and the performance of the entity.

The tool used in the research undertaken by construction companies is the questionnaire.

The questionnaire “On the Costs and Benefits of IFRS in Construction Companies in the Western Region of Romania” was disseminated among professional accountants in order to identify the perceptions of economists operating in construction companies in the Western Region Romania on the costs and benefits of implementing international standards. Thus, through this paper we aim to identify the correlations between the following benefits and costs:

- Benefits of implementation: comparability of information, increased transparency, increased access to capital, cost savings, reduction of informational asymmetry,

- Implementation costs: IFRS readiness level, complexity of standards, link between accounting and taxation, existing accounting tradition, costs associated with IFRS conversion, and

- Performance of the entity viewed from the perspective of: total revenue and turnover. In the research, we chose to present the analysis of compared to both the total revenues and the turnover, because the difference between the two economic-fiscal indicators is mainly represented by the financial revenues and the incomes from the disposals of assets.

Keywords

  • IFRS
  • benefits
  • costs
  • correlations
  • Pearson

JEL Classification

  • M41 – Accounting
Open Access

Youth Labour Market in Romania’s Development Regions in the Framework of Sustainable Development and of a Knowledge-based Economy

Published Online: 19 Dec 2017
Page range: 37 - 54

Abstract

Abstract

Even if the issue of youths’ inclusion in the labour market was always an important item on political agendas, during the last two decades this issue had particular relevance. In the last years, unemployment for this age group had unprecedented amplitude, reaching 20.6% in Romania in 2016. Modern societies provide for youths opportunities, still they are faced with major challenges related to the education and training and access to the labour force market.

During the last decades, the world economy shifted in a continuous process from development based on traditional factors to the knowledge-based economy. The development of the knowledge-based economy leads to changes in labour force demand also: new skills and competences are required. As new technologies are implemented, the demand for high-skilled workers increases, especially for high-skilled ones in the field of Information and Communication (IC), and the demand for low-skilled workers decreases.

The paper presents a brief characterisation of the labour force market at the level of Romania‘s regions of development and an analysis of the particularities of the youths’ labour market in the context of sustainable development and of the new economy as well as some advantages of using young labour force for sustainable development.

Keywords

  • youth
  • labour market
  • region
  • development
  • unemployment rate
  • employment rate

JEL Classification

  • D80
  • J44
  • J62
  • J82
  • O11
  • R11
  • R23

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