The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector

 The aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy. Nowadays, the government accounting and control of public finances are a national and international priority, in the context refugee crisis and terrorist attacks. Modernization of the public sector accounting could accelerate the process of reducing bureaucracy by implementing accounting information system and electronic signature. The reform of the public administration in all European countries developed new control techniques and procedures in order to control public sector budget and financial activity. Efficient intern control procedure and managerial responsibility could contribute to good governance, transparency and low level of bureaucracy.

ERRORS AND FRAUD IN ACCOUNTING. THE ROLE OF EXTERNAL AUDIT IN FIGHTING CORRUPTION

Accounting errors and fraud are common in most businesses, but there is a difference between fraud and misinterpretation of communication or accounting regulations. The role of management in preventing fraud becomes important in the last decades and the importance of auditing in curbing corruption is increasingly revealed. There is a strong connection between fraud and corruption, accelerated by electronic systems and modern platforms.The most recent developments tend to confirm that external auditing is curbing corruption, due to international accounting and auditing standards at national and regional levels. Thus, a better implementation of accounting standards and high quality of external control could prevent errors and fraud in accounting, and reduce corruption, as well.The aim of this paper is to present some particular aspects of errors and fraud in accounting, and how external audit could ensure accuracy and accountability in financial reporting.

The Financial Accountability of e-Government: The Information Transparency of Decision-making Processes in Public Organizations

Effective e-Government can contribute to the modernization of the public sector administration, and increase the efficiency in the activity of governments and national agencies facilitating the participation of citizens in the social and political life.The use of e-Government improves the electronic transactions between government agencies, companies and citizens, in order to improve the quality of the services and to increase the transparency in the public financial sector. The recent reforms in the public financial management are accelerated by new technologies and are creating the premises for a disciplined, transpired and flexible public sector administration.After a presentation of recent views from literature on some main problems of e-government and software services, the research is focused on the development of e-government and public finance administration.

THE INFLUCENCE OF CLOUD TECHOLOGY IN TRANSFORMING ACCOUNTING PRACTICES

Cloud is one of the most important developments in information technology in the past decade with significant consequences over the financial reporting for businesses and individuals, as well. It is considered to be indispensable to accountants in the near future and will improve the accuracy of financial information and the business strategy.The most recent developments tend to confirm that cloud computing or cloud technology in accountancy has been transformative in how accountants work on daily basis with their clients and how they communicate the fiscal information to the tax authorities.The aim of this paper is to present some particular aspects of cloud technology in accounting, and how cloud accounting platform could provide an accurate and comprehensive dataset in financial reporting.  

The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector

 The aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy. Nowadays, the government accounting and control of public finances are a national and international priority, in the context refugee crisis and terrorist attacks. Modernization of the public sector accounting could accelerate the process of reducing bureaucracy by implementing accounting information system and electronic signature. The reform of the public administration in all European countries developed new control techniques and procedures in order to control public sector budget and financial activity. Efficient intern control procedure and managerial responsibility could contribute to good governance, transparency and low level of bureaucracy.

The Effects of the Public Administration Involvement on Social Policy Implementation

The paper deals to the analysis of the public administration’s performance in social policy and health care implementation. In order to realise it, the analysis takes into consideration four specific indicators: the impact of the social transfers on poverty reduction, general government expenditure by function, aggregate replacement ratio for pensions, children aged less than 3 years in formal childcare, self-reported unmet need for medical care and out-of-pocket expenditure on healthcare. The analysis in the paper is structured on two levels: a comparative analysis between the Member States and a regression analysis in order to point out the disparities. A special part of the paper is dedicated to the social policy in Romania. The analysis is supported by the latest official statistical data and pertinent diagrams. Moreover, dedicated software was used in order to compute statistical data and to obtain pertinent results. The main conclusions of the paper are connected to the huge differences between the EU average goals in social and health care policies and the reality from each Member States. On the other hand, Romania faces to great challenges related to social policy and public administration support for improving the situation of its citizens

Europe 2020 Strategy vs Global Environment Protection’s Challenge

The paper deals with the analysis of the latest events related to the environment protection and clean energy. This analysis is built on two levels. The first one is the analysis of the Europe 2020 Strategy regarding the environment and energy across the EU and points out the great disparities between the Member States. The second level is focus on the environment and energy consumption in Romania. It is followed by forecasting procedures related to the greenhouse gas emissions, the renewable energy in gross final energy consumption, the primary energy consumption and the final energy consumption. The main conclusion of the paper is that EU has to face to great challenges in this domain and the Strategy’s goals achieving in 2020 is not sure. On the other hand, Romania has good performance for two from the four above specific indicators. The analysis is based on long term statistical data, pertinent diagrams and is supported by IBM-SPSS software

Partial least squares model of moulting accelerating compounds with insecticide activity against lepidopteran species

In this study the insecticidal activity of a series of 33 dibenzoylhydrazinederivatives, expressed as the pEC50activity measured in vitro, based on an ecdysone-dependent reporter assay using cell lines derived from one lepidopteran species (the cotton leafworm Spodoptera littoralis), was correlated with structural descriptors using the partial least squares (PLS) approach. The data set was energy pre-optimized by molecular mechanics calculations using the MMFF94s force field. Several 0D, 1D, 2D and 3D descriptors were calculated for the minimum energy conformers. A two-components PLS model was obtained with acceptable statistical quality (R2X(Cum) = 0.705, R2Y(cum) = 0.821 and Q2 (Cum) = 0.793) for modeling the insecticidal activity. The model goodness of fit tested with the Y-randomization test indicated a stable model. Specific dibenzoylhydrazine structural features supplying information about topological distances and descriptors sensitive to any conformational change influence the insecticidal activity

Megacystis Microcolon Intestinal Hypoperistalsis Syndrome Berdon’s syndrome - First Report in Romania

Megacystis Microcolon Intestinal Hypoperistalsis Syndrome (MMIHS) is a rare motility disorder with high mortality rate described by Berdon in 1976. We present the first case of Berdon’s syndrome (heterozygous pathogenic variant in the ACTG2 gene) reported in Romania, a female newborn admitted in NICU “Marie S. Curie” Emergency Children’s Hospital Bucharest for intestinal obstruction after birth. Total parenteral nutrition, ileostomy, gastrostomy, clean intermittent bladder catheterisation, evaluation for multivisceral transplantation were performed. She was discharged from our NICU ward at the age of 4 years and 2 months with home total parenteral nutrition administered by her mother in sterile condition, clean intermittent catheterisation for bladder evacuation performed by her mother, monitored monthly for about three years, with normal cardio-respiratory function, no signs of thrombosis, she maintained relatively low platelet count without positive blood culture, good liver and renal function test. Normal neurological and psychomotor development according to age. Her course was complicated by multiorgan failure with death ensuing at the age of 7 years and 10 months

Mathematical model for identifying and quantifying the overall environmental cost

The paper deals with the environmental costs (EC) in the electrical equipment industry by using environmental accounting as a strategic instrument for controlling the economic entity (EE). The novelty of the study consists of integrating a mathematical model in environmental management accounting (EMA), starting from the identification of the types of waste generated by the production flow and the interaction between the production activity and the environment, which results in determining the EC per entity. The research also analyzes the dependence between the resulting waste and the volume of production by categories. The usefulness of determining these dependencies leads to the identification of the product categories with a significant influence on the EC. The study is useful for developing an environmentally sustainable accounting system within entities in the electrical equipment industry because based on the mathematical model, products that generate large quantities of waste can be identified, allowing the outline of managerial strategies to reviewing production technologies, in order to optimize the products and reduce the quantities of waste generated