Bulletin of Taras Shevchenko National University of Kyiv. Economics.

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Authors: A. Kasich, Doctor of Sciences (Economics), Professor, V. Shara, student Kremenchuk Mykhailo Ostrohradskyi National University, Kremenchuk, Ukraine

The article studies scientific approaches to the definition of "finished goods"; properties and various characteristics of the finished goods, which, in the author's opinion, affect to the term's wording. Identified generalized features of the concept and differences from the executed works and the rendered services. Described the features and the main differences the ways of production of finished goods in certain economy's sectors and proved the necessity of taking into account the specific features during the approach to the concept of "finished goods" in various industries. Analyzed the common and distinctive features of international and national standards for the accounting of inventory, because in the conditions of globalization becomes important the necessity of their identity. Investigated the components of enterprise accounting policies, such as evaluation of reserves and write-offs on trade, applied in different countries of the world, revealed a basic discrepancy, namely, the use of LIFO method, which is prohibited for use in Ukraine, which, however, is used almost in all the considered countries. On the basis of the conducted research the author's definition of "finished goods".

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Authors: N. Balteș, PhD, Professor, A.-G.-M. Dragoe, PhD Student Lucian Blaga University of Sibiu, Sibiu, România

The research presents both theoretical and practicalthe evolution of the financial stability assessed through the solvency indicators, the real economic growth rate and the GDP deflator in the manufacturing companies from Romania, through the Vector Autoregression Model (VAR). The sample consists in 36 companies belonging to the manufacturing industry in Romania, listed on the Bucharest Stock Exchange, on the first and second category. The study is conducted during the period 2007-2014 and demonstrated the fact that a change in the real economic growth causes a positive change in the GDP deflator. Not lastly, the change of the real economic growth also determines a positive change of the patrimonial solvency, and a change in the GDP deflator produces a reduction of the patrimonial solvency.

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Authors: B. Ghilic-Micu, Professor, PhD, M. Stoica, Professor, PhD Bucharest University of Economic Studies, Bucharest, Romania

In this paper we aim to analyse two paradigms, from the perspective of the mutual recursivity between them: telework and cloud computing. The main purpose of this scientific endeavour is to determine the level of support of each paradigm for the other and the synergic effect generated by their interdependence. We will approach functional, juridical and environmental issues. As result, we aim to highlight the way Cloud computing solutions may revolutionize all that is telework and who telework may be redefined through the transition to a superior level, called telework 2.0.