EFFECTS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS CONCERNING THE FINANCIAL CONTROL

The purpose of this paper is to present the "normalization accounting practices" specific anglo-saxon countries, it is devoid of normative reference systems being influenced by operational practice. Accounting rules that define economic evaluation procedures for recording and best practices resulting from active and fully recognized by professional accountants that are encoded by authoritative professional bodies, respecting the best financial and economic doctrines. Yet another object of the work is to show the effects of international standards of financial reporting on financial audit and financial control then the accountant

Danube Strategy and its Implications for the Eastern Neighbourhood of European Union

Objectives: the paper analyse the implications of the Danube Strategy for the two countries included in the eastern neighbourhood of EU. Prior work: the paper focuses on the interaction between the eastern dimension of the European Neighbourhood Policy and EU’s Danube Strategy and is  partly based on the investigations made by the author, for her's PHD these. Approach: In order to achive this article's objectives, the author has used documentary study of EU’s documents and national documents related to the European Neighbourhood Policy and  Danube Strategy. As supporting study methods, the author has used elements of conceptual content analysis and comparative analysis. Results: The results shows that Danube Strategy contributes at the achievement of the ENP’s goal in Moldova and Ukraine through the strong opportunities for the social-economic potential for development that it provides to these two countries. Implication: The results can be used in the academic debates in connection with the success or the failure of the European Neighbourhood Policy and of the macro strategies of the European Union Value: The added value of the paper consists in the approach of  Danube Strategy by its contribution to the creation of a prosperous and safe EU’s neighbourhood

Opportunities and Challenges for Biometric Systems in Travel: a Review

As biometric technology provide superior levels of accuracy, security, and convenience, it is important to understand the extent to which they are applicable in travel. This research reviews the applicability of biometric technology in travel, emphasizing the most critical opportunities and challenges. The opportunities offered by biometric systems in travel can materialize in superior identity management, increased convenience, and better human resource management. Such opportunities can be achieved through specific biometric applications, such as identity management and immigration systems, registered traveler programs, biometric passports, hotel access systems, and payment/retail systems in hotels/restaurants/resorts. Although biometric applications are promising in travel, their large-scale deployment by organizations and adoption by travelers is hindered by a number of challenges. Such challenges include privacy, fear of harm resulting from using the system, and general user anxiety, which need to be addressed before large-scale deployment of biometrics in travel, to guarantee adoption and its associated benefits

THE ACCOUNTING OF ASSET LIQUIDATION IN DISSOLVING COMPANIES

As complex socio-economic systems, companies are not characterized by stability but rather by change and transformation- being subject to the universal law of impermanence according to which everything that is the outcome of a combination of elements must necessarily dissolve when different causes from those leading to the emergence of the combination occur. Consequently, in their quality as nonmechanical socio-economic systems they are born, live, grow and die, going equally through evolutions and involutions that are closely linked to some forces that interact and condition each other.asset liquidation, dissolving companies, accounting

FINANCIAL AUDIT OF FINANCIAL CONTROL VERSUS - AN OVERALL ANALYSIS

In our society, the audit is regarded as a branch of financial management conducted to confirm the accuracy of financial reporting in a company, but also to help the company's management, financial and the financial control is regarded as a perfect knowledge of things, a finding practical realities and their comparison. The purpose of this paper is to analyze the picture of the two concepts by presenting the differences and the similarities of them. The paper presents an evolution of the two terms in terms of Romanian organizations

THE COSTS AND BENEFITS OF EDUCATION – A BRIEF REVIEW

Information on the profitability of investment in the educational system of Romania is now almost inexistent, so the assertion that education is, at least in words, a national priority, which, exploited, can generate sustainable economic growth and social welfare, is not founded now on any economic data. Next we perform an analysis of the current global research findings in the field, emphasizing, where necessary, the problems remained unsolved.costs of education, benefits of education, the efficiency of the investment in education

Field-induced magnetic phase transitions and correlated electronic states in the hexagonal RAgGe and RPtIn series

Rare earth intermetallic compounds provide rich grounds for investigating the properties of both local moment and strongly correlated, hybridized moment systems. These areas have been intensively explored mostly on cubic and tetragonal intermetallic compounds, and very little work existed on materials with lower symmetry. Moreover, a large number of Ce-based heavy fermion compounds have been studied, whereas the analogous Yb-based ones are much rarer. We thus wanted to study local moment metamagnetism and Yb-based heavy fermion physics in hexagonal systems.;The RAgGe and RPtIn series belonging to the Fe2P family of hexagonal compounds allowed us to perform such studies on both local moment and strongly correlated, hybridized moment systems. The RAgGe and RPtIn compounds presented in this work display anisotropy temperature and field dependent magnetization due to the crystalline electric field (CEF) splitting of the Hund\u27s rule ground state multiplet. The TmAgGe and TbPtIn members of these series display extreme planar anisotropy, which makes them well suited for a study of the angular dependent metamagnetism. We developed the three co-planar Ising-like systems model, which allowed us to determine the net distribution of the magnetic moments in the two compounds.;The YbAgGe and YbPtIn compounds have some properties distinct from the rest of their respective series: having low ordering temperatures and enhanced electronic specific heat coefficient gamma, they can be classified as stoichiometric, Yb-based heavy fermion compounds, with a magnetic field-induced quantum critical point QCP. In the former compound, a non-Fermi liquid-like NFL regime is apparent at intermediate fields, but such a behavior is more ambiguous in the YbPtIn. However, a small Pt-deficiency in flux-grown YbPt0.98In single crystals seems to stabilize, together with the magnetic field, a non-Fermi liquid-like NFL regime.;In summary, TmAgGe and TbPtIn are hexagonal compounds revealing complex, and yet intelligible angular dependent metamagnetism; together with the quantum critical physics found in YbAgGe and YbPtIn, the RAgGe and RPtIn series dramatically confirm the fertile grounds for research that can be found in these hexagonal systems