CONTEMPORARY ECONOMY JOURNAL

5-13

Authors: Nicolae BALTEȘ, Alexandra-Gabriela-Maria DRAGOE

Evaluating the financial performance of a company it’s important in taking the investment decision, by choosing correctly the financial titles in which it is intended to invest and the appropriate time to enter on the capital market in order to purchase the financial titles. The insecurity of the investors from the capital market, regarding the companies ability to adapt to the new conditions imposed by the economic and financial crisis, corroborated with the reduction of the activity of some of these companies, led especially from 2008 to 2014 to the depreciation of the financial performance appreciated from the point of view of stock market indicators, at the level of the Romanian capital market and of the manufacturing industry. Although in the last two years included in the research, the evolution of the indicators suggests that we are witnessing at an improvement in the financial performance of the companies from the manufacturing industry, its level is not the same as in the years before the beginning of the economic and financial crisis.

27-36

Authors: Inga BULAT

In the last two decades the concept of "good governance" has come to vogue, which is synonymous with "administration" and means "leadership / organization", which presumes organization and management according to certain international / regional principles and standards and which have as objective the efficient management of resources in order to ensure high quality control and services. Governments, with the phrase "good governance", want to ensure the transition to better or ideal management. Today there are two camps approaching this concept: some who look like a miraculous potion for developing countries with little administrative and reforming capacities, and others who are more sceptical regard good governance as an ambiguous word, unnecessary. The values ​​underlying the principles of good governance signify their consecration in the civic alienation of democracy and a shift to another way of administration.

43-47

Authors: Maria OLEINIUC

Nowadays there is much talk about the need to expand the activity of Agricultural Producers' Cooperatives on the opportunity to seek to increase the number of members in each of them through agricultural organizations, citizens, who own a peasant household. Many of them, namely with Cooperatives bind their expectations to solve many urgent problems. Today, cooperatives are the strongest economic, social and political institution without which the rural economy and the agricultural society can not be modernized, and first and foremost, the small and medium-sized businesses that form the basis of the cooperative movement.

53-57

Authors: Suzana-Camelia ILIE, Diana MOISEVICI-ȘERB, Ștefania LĂZĂRESCU

The current paper represents a new approach to work, as it is a theme that will not be overcome. On the course of this scientific approach, are aimed credible conclusions that will increase the level of understanding and awareness of the current situation of work at Dambovita county, but from the view of the unemployed. In the part destined to the stage of knowledge are presented the essential concepts, and during the second part there is a direct research, an opinion survey having as instrument a questionnaire. The conclusion of the article is that the SPSS program is effective in analyzing work.

65-72

Authors: Laura-Alexandra MORTURĂ

In a market economy in the midst of the globalisation era, being in a continuous evolution and being influenced by all the modifications which take place world widely, from an economical, political, social and technological point of view, the activity of financial audit is used as an instrument for increasing the level of trust of the users of economic information, provided by the entities which produce these information. Worldwide, there are organisations of accounting profession, specialized in adapting it to the new requirements which appear in the society, for keeping and increasing the level of trust of the users of the information provided by the entities. Such an organisation is The International Federation of Accountants (IFAC) which, through its projects, identifies the areas which require improvements within the accountant profession, thus responding to the public needs. In Romania, the professional organisation which is identified with the activity of financial audit, being a member of IFAC, which has as objective the continuous development of the financial auditor profession, and which offers a high level of trust in the activity that they develop by assimilating the International Audit Standards, and the Code of Ethics of Accounting Professionals provided by IFAC and ensuring the assimilation of all legislative modifications which appear in the European Union, is the Chamber of Financial Auditors in Romania (CFAR).

80-83

Authors: Oana-Mihaela ILIE, Silvia-Elena IACOB

The impact of digital technology on the banking organization is mainly reflected in customer behavior (which has become increasingly demanding), but also in the transformation of retail banks in response to market developments that have led to the optimization of customer experience on the Internet, the transformation of operational processes, the evolution of all organizations, the internal mode of operation and the business model. The purpose of this study is to clarify what implementation of digital technology involves in banking organizations, but also to present current and future developments in the banking field with regard to the implementation of digital technology. Thus, in order to adapt to the market and new customer behaviors and perspectives, the banking organization engages in a digital transformation that focuses on four key areas: optimizing customer experience, redesigning business processes, changing the bank's internal mode of operation. and transforming the model business of the bank.

91-95

Authors: Cristina-Elena ION (STROE), Ramona-Oana HAMBURDĂ (BAUER)

The quality of the IT system within an organization, institutions, is directly influenced by human resources (information technology specialists), but also by hardware resources (computers, peripheral input and output elements, information storage elements). Based on the resources of the IT system, the article is divided into two sections: the theoretical approach of the concept under analysis and a part intended to study the quality of the information system resources within a school unit in Dâmboviţa County. The main hypothesis from which the elaborated present is based is that both people and computers have a direct impact on the IT system.

102-106

Authors: Camelia ISTRATE, Cătălin-Fulger ISTRATE

Auditing is generally understood as the professional review of information in order to express a responsible and independent opinion on the financial statements in accordance with audit standards that are harmonized with international auditing standards by reference to a (standard, norm) criterion quality. The importance of the financial audit is to verify the credibility of the information in the financial statements, their true and fair view throughout the financial year. The review of the balance sheet at the end of the financial year is carried out by an independent auditor, a professional with a vast experience who participates in the achievement of one of the main qualities of the accounting information, namely its credibility. The faithful image responds to two imperatives: regularity and sincerity of financial statements. The financial auditor is required to express an independent opinion on annual information and statements in order to give equal consideration to the users of accounting information and the participants in economic and social life. According to the ISA 300 audit standard, the auditor should consider planning an audit activity so that the audit is conducted in an efficient manner.

118-134

Authors: Marius GUST

Until 2017 cryptocurrency meant Bitcoin, There Were although others besides it. What brought the year 2017 was that the Bitcoin, though it had incredible growths, has narrowed its share, dropping to less than half of the market. The gains to bitcoin investors were recorded in the other cryptocurrency, and the yield rates were much higher, as the other cryptocurrency started from lower price levels. Although the market has increased, cryptocurrency users continue to be a minority. But there is a market for cryptocurrency there are users, businesses with distinct activity profiles, with prices and taxes, with costs and revenues. There are also locations where cryptocurrency can be made cheaper than in others. Factors that determine the efficiency of cryptocurrency production are computer power, electricity prices and internet access costs. Start-ups are also turning to the new cryptocurrency market, using the "initial currency offer" tool, as market gains are more than beneficial for money-making firms here, because the cash is higher.