THE CRITICAL ANALYSIS OF SUFFICIENT ATTRIBUTES OF THE EMPIRICAL ASSERTIONS IN LIGHT OF THE APLICATION OF THE METHODOLOGICAL PRINCIPLE OF APPEARANCE

2012

In this paper we claimthat the principle of appearance should becomea methodological premise of all economic researchers. Because the primary observations are at the core of empiric assertions, they should meet, at the same time, the following prerequisites: to be synthetic sentences about the world we live in and to be non-debatable. A consequence of the principle of appearance is however the logical impossibility of meeting both conditions at the same time.We willanalysein this paper the impact of this problem for the economic scientific research. In order to limit the sphere of inclusion of the ?empirical assertion? category, we will also try, in the following, to establish the adequate …

Bitcoin in the Scientific Literature – A Bibliometric Study

2019

Abstract Since 2012, there has been growing interest in bitcoin scientific research from different fields, including computer science and engineering, economics, business and finance, law and regulatory. The purpose of this paper is to evaluate bitcoin literature based on the structures and networks of science, as a first step in the research of this new phenomenon. Analysing the growing scientific literature on bitcoin published between 2012 and 2019, we provided useful insights on academic research in this field regarding publication year, type and category, authors, journals and citations. The source of the 887 documents which support the study was Web of Science Core Collection. Using V…

ACCOUNTING FOR BIOLOGICAL ASSETS

2014

One of the most important and oldest economic activities is agriculture. The reflection in the accounting system and presenting the information regarding this activity were and are in the attention of the national and international accounting organizations. In comparison with other economic branches, the agricultural activity is characterized by specific activities that require appropriate accounting attitudes.

CUSTOMER LOYALTY PROGRAMMES ACCOUNTING UNDER IFRS AND ROMANIAN ACCOUNTING SYSTEM

2014

Creative Accounting

2013

OUTSOURCING ACCOUTING – BENEFITS AND LIMITS IN THE CURRENT ECONOMIC ENVIRONMENT IN ROMANIA

2013

Economic environment today can be characterized as unstable and unpredictable result of globalization and the financial crisis. In such a business environment any entity is threatened and face significant challenges due to resource constraints. One way to address current challenges is to outsource accounting work. The aim of the paper is to underline (based on literature review) the benefits and limits of outsourcing accounting in the current economic environment in Romania.

Accounting Changes on Green Certificates in Romania

2017

The purpose of green certificates is to get more renewable electric energy into the energy market at the expense of traditional energy, which in most countries is based on fossil fuel. These renewable technologies are too expensive to enter the market on commercial terms. A key feature of the scheme is that producers of energy based on new renewable energy sources receive certificates from the authorities, proportional to their output. The users of electric energy are required to buy a certain amount of these certificates when they buy electricity. Green certificates may in principle contribute to a reduction of the production of traditional energy.