CORRELATION BETWEEN INTERNATIONAL FINANCIAL REPORTING STANDARDS AND ASSESSMENT IN THE CONTEXT OF MARKET VALUE RELATIONS -FAIR VALUE

Applying International Financial Reporting Standards (IFRS) will have the purpose: the rationale is that the professional accounting, switching to accounting based on fair value, involves getting more frequent information on the fair value of assets; professional staff should be informed of the substance of the economic activities of companies for a proper application of the standards (there are fewer detailed instructions of the Ministry of Finance); it is possible that tax regulations do not keep up with the accounting, tax implications of certain transactions may be unclear and therefore may conflict with tax authorities. This detaches the idea that the application of different standards, leading to different results, with implications for the interpretation of data, calculates economic and financial indicators and distorting "the truth accountant”. The analysis outlined above suggests that, at least at European level, making a financial audit, of how to evaluate companies in accordance with Financial Reporting Standards and IVSC would create an international market that would ensure international recognition specialists in this field.accounting information, market value, financial balance, bases of assessment, alternative treatment, IAS 39, fair value option, IVSC, IFRS

The Development and Usage of the Greenstone Digital Library Software

The Greenstone software has helped spread the practical impact of digital library technology throughout the world-particularly in developing countries. This article reviews the project’s origins, usage, and the development of support mechanisms for Greenstone users. We begin with a brief summary of salient aspects of this open source software package and its user population. Next we describe how its international, humanitarian focus arose. We then review the special requirements imposed by the conditions that prevail in developing courtiers. Finally we discuss efforts to establish regional support organizations for Greenstone in India and Africa

The Influence of Media on Formal and Informal Education

AbstractThe paper “The influence of media on formal and informal education” focuses on practical applicative dimension through which the media is the one that develops new interests, leisure time skills, offers new options for entertainment and culture for the sphere of preoccupations of school children. With excessive consumption of media messages are substituted cultural activities with a valued content, and there are disturbed the learning activities of learners. Promotion in Romanian education of media literacy method must be supported by educational offer nationwide through which learners should be enriched with a tool of intellectual work useful in learning and training experiences. The main challenge of the curriculum is planning some learning situations appropriate to the rational education for media, through which learner can develop his communication competence, critical thinking, cultivate his responsibility, tolerance, develop his aesthetic sensitivity, and capitalize his own experience by relating to experiences and social reality. The study capitalizes theoretical aspects crystallized in educational research concerned with the issue of media influences on formal and informal education in Romanian socio-cultural reality concerned with the training needs of students. Education for media aims to overcome the current state of society that influences the educational field, which represents the mentality of audience

CORPORATE SOCIAL RESPONSIBILITY IN ROMANIA

The purpose of this paper is to identify the main opportunities and limitations of corporate social responsibility (CSR). The survey was defined with the aim to involve the highest possible number of relevant CSR topics and give the issue a more wholesome perspective. It provides a basis for further comprehension and deeper analyses of specific CSR areas. The conditions determining the success of CSR in Romania have been defined in the paper on the basis of the previously cumulative knowledge as well as the results of various researches. This paper provides knowledge which may be useful in the programs promoting CSR.Corporate social responsibility, Supportive policies, Romania

Growth, Integration and Spillovers in the Central and East European Software Industry

This paper explores growth and competitive advantage in CEE software firms; it looks at the role of strategic partnerships and industry (spillover) effects. The empirical analysis is based on survey data from 224 software firms from six CEE countries (Bulgaria, Czech R, Estonia, Serbia, Slovenia, Romania). The results of the descriptive analysis are interpreted from the perspective of the role of capabilities in industrial development. The analysis shows that the patterns of growth are a mix of sector, region and sub--region specific determinants and show important national differences. This suggests that the CEE software industry cannot be considered as a homogenous phenomenon. There is no general tendency towards an expansion in exports; based on our sample only Romania is developing an export oriented software industry. Research shows that the CEE software industry is populated by young, dedicated, domestic firms, which are independent, and privately owned and which are mainly oriented towards localisation of software. They are strongly dependent for trade and production on alliances and strategic partnerships with foreign partners and a small share of technology based partnerships. There is an extensive process of industry upgrading underway, involving country and sub-region specific changes. The spillover effects are significant, through links with clients and intensive intra-industry knowledge transfer through high employment turnover and potentially high knowledge transfer from foreign to local projects. Differences between central and eastern Europe are strong in terms of degree of diversification of software supply, industrial upgrading and quality of demand. The pattern of software development in CEE differs from that in other emerging markets in the sense that it is domestic market oriented, but with an emerging export market for services. Its further growth and upgrading will be strongly dependent on the acquisition of organisational capabilities by local firms

Human Factor’s Involvement in the Consumer Protection Management

The study emphasizes the results of the excellence research dedicated to theoretical and practical basics for the human factor involvement in the consumer protection management between 2008 – 2009 at the level of National Authority for Consumer Protection, the Region Committee for Consumer Protection Sibiu, and the Brasov County Committee for Consumer Protection. The article presents several elements regarding consumer protection management and the manager’s profession in the consumer protection field. In order to reflect the human factor’s degree of involvement in the consumer protection management we carried out a survey at the level of National Authority for Consumer Protection (NACP). The findings of our study imply that consumer protection and its management represent a new step of human civilization, a better quality life style, implying the intensive use of information from various fields, involving the human factor not only as a producer, but also as a consumer, with a great economic and social impact. Under these circumstances, consumer protection management at the level of NACP and its local institutions is an important source of information and decision; this is not only as a way of data processing. Moreover, in order to be socially efficient visible it is necessary to imply operational and top management in fields of planning-decision, organization-coordination, training-leading and controlling-monitoring, all of them being in a special position of priority. All these allowed us to present some solutions for improving the activity of NACP, from the point of view of the human factor’s involvement in this institution’s management.consumer protection, human factor, consumer protection management, manager in the field of consumer protection, NACP