Teleworking is a form of organising and performing work, by which the employee works in another place than the work place organised by the employer and uses information and communication technology. The purpose of this paper is mapping the research trends of teleworking. For this, we conducted a...

These The main goal of the economic activity in the hotel industry is the provision of services to meet customer needs in the best conditions and at a high level of service quality. The paper contains a series of case studies that highlight the accounting treatment of the main operations related...

The aim of non-profit entities is not that of obtaining economic benefits or advantages but that of mainly carrying on charity actions, respectively of helping certain social categories of people. In specialty literature we find rather scarce articles referring to accounting treatments of...

This paper investigates the accuracy of Top of the Companies elaborated byAlba County Chamber of Commerce and Industry and Agriculture based on theirs turnover.Thus, we want a correction to be made for the Top of the Companies and a change to be madefor the Chamber of Commerce and Industry of...

This paper examines two indicators, namely the net monetary statement and the net non-monetary statement. To determine and analyze them, we started with the classification of assets (monetary and non-monetary) and liabilities (monetary and non-monetary). The actual values of these elements were...

Within the article we tackle aspects concerning the forestry activity undertaken bycertain entities in Romania. We present some practical applications concerning the sale offirewood, standing timber and logs, because every sale category has certain accountingcharacteristics.

In order to support the agricultural exploitation we tried in this paper to develop a model that involves a seasonal component at entity’s level. Consequently, we made a study to an exploitation acting in the vegetal field by collecting accounting informations from the data base entity and by...

Teleworking is a form of organising and performing work, by which the employee works in another place than the work place organised by the employer and uses information and communication technology. The purpose of this paper is mapping the research trends of teleworking. For this, we conducted a...