RESTATEMENTS AND ADJUSTEMNTS IN ELABORATION OF CONSOLIDATED FINANCIAL STATEMENTS

This paper deals interdisciplinary with issues related to accounting‘s groups ofcompanies, offering solutions or answers to immediate problems of accounting practice, andpropose viable theoretical generalizations at least concerning the ongoing development of theparticipating entities on consolidation. Thus, the accountant will be able to verify the correctelaboration of the consolidated financial statements taking into account the profit accrued tothird party.consolidated financial statements, accounting, accounting restatements, minor interests

Management of Public Acquisition in the Context of Public-Private Partnership

With Romania's integration in the European Union it has been compelled to align its national legislation with the European one. This change also applies in regards with public acquisitions where legislation change implies facilitating free movement of merchandise. The means of public acquisitions which Romania was using before joining the European Union can no longer be used in the current context. Thus, current legislation must be adapted to European specific requirements while keeping the national and regional particularities. The acceptance of public-private partnership, successfully implemented in many European countries, is one direction in which public acquisition performances can be enhanced. Public-private partnership benefits derive from accepting the provider (private organization that provides goods and services) - beneficiary connection (public organization purchasing goods and services) as a partnership in which the seller-buyer relationship is seen as a win-win relationship with repetitive nature (over a long period of time).management of public procurement; public-private partnership; the annual procurement; decentralization of public administration.

INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) WILL SUPPORT MANAGEMNET ACCOUNTING SYSTEM FOR SMALL AND MEDIUM ENTREPRISE (SME)?"

The problem of reporting financial data useful for readers in most of the countries andlanguages is receiving considerable attention with the implementation of the new financialreporting standards in the United States, Canada, Australia, Europe and Japan. The theoreticalmodel of the new standard forms that would be produced in a particular country and especially forpublic and world companies will expedite the search and analyses of usefulness of this reporting.The characteristic formulation of IFRS is implemented to obtain a common language in reportingfinancial data, capable to be interpreted by readers in the same meaning. There are a lot ofinterferences, convergences and divergences between accounting and financial reporting that stillshould be resolved for SMEs. Using a comparative method between management accounting in twocountries, Canada and Romania, it will be enable to show how IFRS can solve some of thosedifferences.IFRS ,Management Accounting. SWOT

Respuesta hipertensiva al esfuerzo e hipertensión

Treball Final de Grau en Medicina. Codi: MD1158. Curs acadèmic: 2016/2017INTRODUCTION: The relationship between hypertensive response to effort (RHE) in normotensive subjects and the new onset of hypertension in the 10 following years was analyzed through a study of cohorts in two phases. MATERIAL AND METHODS: The subjects included 54 women and 66 men ((=41 years, σ=10) without chronic pathology from health care area of the University Hospital La Plana. The determination of the RHE was made by ergometry on the Peak SBP parameter (>190 mm Hg in women and >210 in men). The diagnosis of hypertension was made by MAPA and survey. Statistics: Logistic regression with RHE/TASMAX, alcohol, tobacco, IMC, family history and age. RESULTS: In >39 years old, the HTA-RHE relationship obtained an OR=5,04 (IC90 1,09-23,16) for women and 6,07 (IC90 1,47-25,08) for men. HTA-peak SBP obtained an OR=1,059 (IC95 1,01-1,11) for women, OR=1,038 (IC95 1,001-1.075) for men. The relationship is not significant in <40 years old. DISCUSSION: The age seems to play an important role in the development of hypertension in people who have had a RHE. However, future studies are needed in order to clarify it. CONCLUSIONS: People older than 39 years, who have had a RHE, are more likely to develop hypertension.INTRODUCCIÓN: Se analizó, mediante un estudio de cohortes en dos fases, la relación entre la respuesta hipertensiva al esfuerzo (RHE) en personas normotensas y el desarrollo de hipertensión en los 10 años siguientes. MATERIAL Y MÉTODOS: La muestra contiene 54 mujeres y 66 hombres (=41 años, σ=10), sin patología crónica, del área asistencial del Hospital Universitario La Plana. La determinación de la RHE se hizo mediante ergometría sobre la TASMAX (>190 mm de Hg en mujeres y >210 en hombres). El diagnóstico de hipertensión se hizo mediante encuesta y MAPA. Estadística: Regresión logística con RHE/TASMAX, alcohol, tabaco, IMC, antecedentes familiares y edad. RESULTADOS: En los mayores de 39 años la relación HTA-RHE obtuvo una OR=5,04 con IC90 1,09-23,16 en mujeres y OR=6,07 con IC90 1,47-25,08 en hombres. HTA-TASMAX obtuvo una OR=1,059 con IC95 1,01-1,11 en mujeres y OR=1.038 con IC95 1,001-1.075 en hombres. La relación no es significativa en menores de 40 años. DISCUSIÓN: La edad parece jugar un papel importante en el desarrollo de hipertensión en aquellas personas que han presentado una RHE. Sin embargo hacen falta futuros estudios para aclararlo. CONCLUSIONES: Las personas mayores de 39 años, que han tenido una RHE presentan más probabilidad de padecer HTA

“THE NET MONETARY STATEMENT” AND “THE NET NON-MONETARY STATEMENT” – ASSESSMENT INDICATORS FOR THE FINANCIAL POSITION OF THE ENTITY

This paper examines two indicators, namely the net monetary statement and the net non-monetary statement. To determine and analyze them, we started with the classification of assets (monetary and non-monetary) and liabilities (monetary and nonmonetary). The actual values of these elements were established on the basis of information supplied by the balance sheet, followed by the calculus of the net monetary statement and of the net non-monetary statement. These indicators provide relevant and reliable information to the users of financial statements and, in the future, they should be taken into account because they bring additional information about the financial position of the entity

MAPPING THE RESEARCH TRENDS OF TELEWORKING

Teleworking is a form of organising and performing work, by which the employee works in another place than the work place organised by the employer and uses information and communication technology. The purpose of this paper is mapping the research trends of teleworking. For this, we conducted a bibliometric analysis on teleworking literature. Through this research we aimed to answer the following questions: How many scientific papers on teleworking have been published in journals? How has the COVID-19 pandemic influenced the interest of researchers on teleworking? What are the most productive journals, countries and authors on the subject of teleworking? What are the most cited papers on teleworking? What are the most frequent keywords in published documents on teleworking? The data used for this study were extracted from the Web of Science database, and the results were produced by the bibliometrix R package

ACCOUNTING FACTS IN THE FIELD OF ROMANIAN FORESTRY

Within the article we tackle aspects concerning the forestry activity undertaken bycertain entities in Romania. We present some practical applications concerning the sale offirewood, standing timber and logs, because every sale category has certain accountingcharacteristics.accounting, forestry, incomes, firewood, standing timber, log