THE FINANCIAL POLICY AND STRATEGY INSIDE THE ROMANIAN ECONOMIC ENTITIES

The total level of the financial resources and the company’s financial power, the capital’s cost as related to the average one on branch and to the competitors, the available capital’s structure and flexibility, the company’s profitability, the liquidity, the debt level, the financial planning quality, the working capital’s level and the efficiency of using it, the budget procedures’ quality, the accounting system’s quality, the level of control procedures and internal audit are only some of the factors that the management has to consider in order to provide the company’s competitiveness on the market. Certainly, the financial forecasting does not avoid for irritable surprises to bring about real crises. Still, the advantage of the financial projection basically consists of determining the managers to take into consideration the possible deviations from the anticipated objectives. From this perspective, the paper captures some essential aspects regarding the financial policy and strategy, focusing on the conducted investigation type study through which we wanted to capture the managers’ opinions regarding the financial forecasting, as well as the level in which financial policies and strategies are being elaborated inside the Romanian companies.forecasting, financial policy, financial strategy, projection, management

STUDY ON THE ACCOUNTANCY OF OPERATIONS OF RECEIPTS AND PAYMENTS WITHIN THE ECONOMIC ENTITY

Given the importance of money, their rational organisation is an essential goal of accountancy in this area. This objective consists of providing the permanent financial balance and a rational efficiency of the entire activity, which can be achieved through a complex of activities and instruments, such as: activity programmes and budgets of income and expenses, expressed in money for all their sectors, but more especially through a permanent and systematic tracking of economic-financial activities. The paper presents some theoretical aspects regarding the concept of treasury and afterwards it focuses on the synthetic presentation of the main accounts used in their accountancy. A more detailed presentation is limited to an accounting monograph of operations of receipts and payments within an economic entity.treasury, accountancy, accounting note, receipt, payment

STUDY ON THE RISK MANAGEMENT IN BANKING INSTITUTIONS

Risk is a key factor for businesses, because you cannot get profit from any activity without risk. Since banking risks are a source of unpredicted expenses, their proper management might stabilize revenues, having the role of shock absorber. At the same time, strengthening the value of banking shares can only be achieved through real communication with the financial markets and the implementation of adequate programmes of banking risk management. The paper analyzes, for the beginning, a series of general aspects regarding risk and banking risk management. Then, we present the conclusions resulting from the quantitative research descriptive type which had as objective the analysis of knowing the measures that have to be taken in the banking management for a better management of risks that might cause bankruptcy and opinions about the NBR responsibilities to monitor and control the banks in the system.risk, management, bank

STUDY REGARDING THE ACCOUNTING ACTIVITY MATTER TACKLED FROM THE EFFICIENCY REQUIREMENTS

The accounting activity depends on the general management which has as an objectiveto accomplish its functions within the organisation’s financial and patrimonial area. Naturally, wecan not talk about an efficient management without an efficient accounting activity. For this reason,the present paper tackles certain aspects which we consider that have to be established in order toget efficiency in the accounting field. The theoretical aspects are backed by the results of a selectivescientific research with the purpose of knowing the respondents’ opinion regarding the realities andperceptions over the accounting activity matter.accounting, informational, training, interdependencies, ethics

STUDY REGARDING THE IMPORTANCE OF ACCOUNTANCY INSIDE ORGANISATIONS

The diversity of the accounting informational needs has determined the establishment of two representations of the same reality: an „internal” representation – the managerial accounting – and an “external” one – the financial accounting. From this perspecaccounting, financial, management

ASPECTS REGARDING THE ROLE OF THE FINANCIAL MANAGEMENT IN ELABORATING AND IMPLEMENTING THE ORGANISATION’S STRATEGIES

Globalisation, increasingly harsh competition, more demanding clients, continuous technological progress – are factors which are now influencing all activities. Organisations have to be as flexible, adaptable and able to permanently reinvent themselves as possible, in order to survive in an environment which allows increasingly less the existence of weak competitors. Most companies function in a business environment where changes, the unpredictable and the uncertainty are the only certainties. In this environment, one of the basic challenges is the company’s survival through strategy and competitive advantage, all of this leading to the financial performance. But it is impossible for managers to elaborate and implement a strategy without the knowledge, the abilities and competences of the ones involved in the financial management.strategies; financial; management

Examining the Relationship Between Math Scores and English Language Proficiency

Multiple studies propose that English proficiency dictates English language learners’ (ELLs) performances on mathematics assessments. The current study investigates the predictive power of English proficiency on mathematics scores, while controlling for gender, socioeconomic status (SES), and grade level among ELLs at a south Florida elementary school. Krashen’s theory of comprehensible input as a precursor to second language acquisition provides the framework for this quantitative, correlation study. Mathematics scores from the Florida Comprehensive Assessment Test for Grade 3–5 ELLs (N = 177) were analyzed using multiple linear regression. Analysis reveals English proficiency as a statistically significant predictor of mathematics scores. Mathematics scores increase simultaneously with English proficiency but inversely with grade level. Grade level moderates the influence of English proficiency on mathematics scores. Gender and SES have no significant moderating influence

Social Mobility Through Mathematics Proficiency for English Language Learners

College admission is contingent upon students’ high school performances, especially mathematics proficiency that is crucial in qualifying for the projected science, technology, engineering, and mathematics professions of the future. This paper reviews some concerns that hinder the efforts of English language learners (ELLs), often the children of immigrants, to achieve social mobility through a college education. ELLs consistently fail to achieve proficiency on mathematics assessments as measured by the National Assessment for Educational Progress and local assessments such as the Florida Comprehensive Assessment Test. Consequently, many ELLs do not attend college. The article examines implications for educators and policymakers for resolving some of the issues that impede transforming ELLs into academic and societal achievers. Actions taken by educators and policymakers might assist ELLs in navigating the challenges encountered in their pursuit of a college education

Effect of Vocabulary Test Preparation on Low-Income Black Middle School Students’ Reading Scores

Black middle school students in the United States continue to perform poorly on standardized reading achievement tests in comparison to other racial and ethnic groups. The purpose of this research study was to examine the effectiveness of a vocabulary-focused test preparation program for Black middle school students. The theoretical framework consisted of Thorndike’s concept of test-wiseness, a test-taking capacity. Teachers at the research site were trained on Larry Bell’s 12 Powerful Words strategy that aims to make students test-wise, that is, to familiarize them with key vocabulary terms related to tests. An intact-group comparison was conducted, involving a total of N = 679 Black students in Grades 6, 7, and 8 with 370 girls and 309 boys. An analysis of covariance showed significant effects for Grade 6, marginally significant effects for Grade 7, and nonsignificant effects for Grade 8. These findings suggest that the 12 Powerful Words are effective and that their effect decreases with students’ age. As a practical consequence, instructional leaders will be able to make more informed decisions regarding test preparation and potentially reduce the number of underperforming students in classrooms

THE FINANCIAL-ACCOUNTING SPECIALISTS’ ADAPTATION TO THE MANAGEMENT REQUIREMENTS

The financial-accounting specialists are permanently faced with high expectations and exigencies related to their knowledge and abilities. The permanent development of life-long professional competence and learning process are essential if they do not want to fail their expectations. From this perspective, the paper captures certain aspects regarding the importance and the requirements for professional development. The theoretical aspects are upheld by an investigation type selective research, made on a sample of 110 economic entities in Sibiu County, its main objective being capturing how the financial-accounting personnel’s professional training is being accomplished and perceived.financial-accounting, specialists, management, professional, activity