Analysis Model of the Company's Patrimonial Elements

Laiu Maria, 2021

The concept of patrimony has many semantic values, as the notion of patrimony transcends time and undergoes connotative mutations. In the present study, we aim to analyze the concept of patrimony in an interdisciplinary approach, at the intersection of legal sciences with economic sciences. We aim to highlight the similarities and conceptual differences between legal patrimony and accounting patrimony. The research will be completed with an empirical experiment with the purpose of validating the research hypothesis on conceptual differences.

2014

Starting from the concept, the categories and the role of the non-profit sector in Romania, we treat the organisation of the single-entry bookkeeping and especially the double-entry one. We take into consideration the correlation between the accounting regulations for legal entities without patrimonial purpose with the European directions regarding the bookkeeping of the other legal entities. We reveal specific aspects regarding the equities, the obligations to the state budget, the expenses, the income and the annual financial situations. Â

Food Industry Economics, 2021

The purpose of the research is to analyze the scientific works on the o study approaches to conducting financial analysis of industrial equity of enterprises in the theoretical and practical aspect, justification ofthe need to formulate a comprehensive approach for such aanalysis of the equity of the enterprise in themanagement system.The analysis of the works of scientists showed that when conducting a financial analysis of an enterprise's equity, it is mainly conducted in the context of the analysis of the financial condition of the enterprise,both in the overall assessment and in absolute and relative terms, which is not complete in the current conditions of managing the enterprise resources and sources of their formation.The scientific result of the research is the formation of a comprehensive approach to the financialanalysis of the equity of an industrial enterprise, which is relevant in the current market conditions of operation of enterprises and covers the analysis of i...

2009

The entity's development is strongly connected to the financial equilibrium which represents a part of entity's economic equilibrium. The financial equilibrium is expressed by the equality and correlations between the necessity of resources and the possibilities of collecting these resources. This equilibrium is established by the modality using the entity's patrimony. In this paper we presented the modalities of financial equilibrium with the financing ratios.

2015

Family businesses are generally considered to be d iff rent from nonfamily firms. Couple-run companies represent a subset of f amily business but are often excluded from comparative analyses since they lack one of the basic attributes of family businesses – the intention for succession. T he goal of this study is to explore the financial differences between copreneuria l firms and other firms where spousal relationships are not involved. We tested t h differences between couplerun and non-couple-run companies using the matchedpair investigation. The sample was composed of 130 pairs of companies from the period 2007 – 2012. We used the Student’s t-test to explore the differe nces in profitability, labor productivity, level of debt, liquidity, and asset m anagement. While copreneurial companies seemed to perform better in terms of oper ating efficiency (profit margin), they performed worse in terms of labor produc tivity and asset use efficiency (asset turnover), carried less debt and...

Romanian Economic and Business Review, 2014

The patrimony by appropriation represents an instrument in business operation, even the business itself, therefore it is required to regulate it in accordance with the requirements of modern economy. This paper analyzes and proposes some solutions for the problems of the patrimony by appropriation as instrument by the dint of which a business is operated, as a modern patrimony management technique and as an instrument for limiting commercial entrepreneurs' liability. We consider the full autonomy of the patrimony by appropriation of the traders and their liability limitation for their professional obligations, the companies' possibility of setting up patrimonies by appropriation, and last, but not least, the problem of alienating the "business", i.e. the alienation inter vivos of the patrimony by appropriation, as legal universality.

Stanford Law School, 2014

The patrimony by appropriation represents an instrument in business operation, even the business itself, therefore it is required to regulate it in accordance with the requirements of modern economy. This paper analyzes and proposes some solutions for the problems of the patrimony by appropriation as instrument by the dint of which a business is operated, as a modern patrimony management technique and as an instrument for limiting commercial entrepreneurs’ liability. We consider the full autonomy of the patrimony by appropriation of the traders and their liability limitation for their professional obligations, the companies’ possibility of setting up patrimonies by appropriation, and last, but not least, the problem of alienating the “business”, i.e. the alienation inter vivos of the patrimony by appropriation, as legal universality

The patrimony by appropriation represents an instrument in business operation, even the business itself, therefore it is required to regulate it in accordance with the requirements of modern economy. This paper analyzes and proposes some solutions for the problems of the patrimony by appropriation as instrument by the dint of which a business is operated, as a modern patrimony management technique and as an instrument for limiting commercial entrepreneurs' liability. We consider the full autonomy of the patrimony by appropriation of the traders and their liability limitation for their professional obligations, the companies' possibility of setting up patrimonies by appropriation, and last, but not least, the problem of alienating the " business " , i.e. the alienation inter vivos of the patrimony by appropriation, as legal universality.

Economica, 2016

Incluziunea financiară a devenit un subiect de interes considerabil printre factorii de decizie politică, cercetători şi alte părţi interesate. La forumurile internaţionale, precum Grupul celor 20 (G-20), incluziunea financiară este primul subiect pe lista reformelor. La nivel naţional, circa două treimi dintre autorităţile de reglementare şi supraveghere au în sarcina lor intensificarea incluziunii financiare, iar, în ultimii ani, multe state şi-au stabilit ţinte şi obiective aferente incluziunii financiare.

Global Economic Observer, 2017

Choosing the accounting policies on amortizable tangible fixed assets influences the value of certain indicators in financial reports, namely the balance sheet or the patrimonial result account. The decisions regarding accounting policies have a direct influence on the value of the tangible fixed assets in the balance sheet and an indirect one on the result of a public institution. The result of the institution is influenced by the amortization expenses, the expenses on the depreciation of tangible fixed assets and, possibly, the revenues from resuming the depreciation of the tangible fixed assets. The ratio of the indicators mentioned at a certain point, as well as their trend is particularly important for the users of such information. The work presents a parallel between the provisions of the national norms on the organization and conduct of accounting in public institutions and the International Public Sector Accounting Standards referring to the accounting policies applicable to amortizable tangible fixed assets. Furthermore, the paper describes the manner in which choosing a method, rule on tangible fixed assets influences the result of a public institution.