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  • Author: Delia David x
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The changes that occur in the labour market due to the recent evolution registered in the field of accounting, led us to initiate a study in which we have as a purpose to analyse the perception that employers and students enrolled in the faculties for accounting from the Western part of our country have regarding the importance of the professional and transversal competencies when they get hired. The research tools used within this research are on the one side grounded on the quiz for data collection, and on the other side the ANOVA method for the analysis of the perception differences found in these two groups discussed upon. The results found in this work represent in the opinion of the authors an important reference mark for the university instruction of the young people who are about to enter the accounting profession, but also for the future employers who are about to interact with them.


This paper aims to analyse the accounting and fiscal regime of crowdfunding and the legal framework for such operations in Romania. Crowdfunding provides support to project developers by enabling them to access finance in a simple and inexpensive manner. Thus we refer to the following: current state of crowdfunding operations and existing legal background for conducting such operations in Romania as well as possible directions for its improvement. We will also highlight the accounting and fiscal issues encountered by both companies that hold online crowdfunding platforms and those benefiting from the sums collected through this financing method. This paper is based on case study research method. Considering the fact that in Romania the functioning of the crowdfunding platforms is not yet regulated, the information and views set out in this article are those of the authors.


The decision of the Swiss National Bank of giving up the fixed rate of 1,2 Euro/CHF on the 15th of January 2015, a rate established at its admission to the Monetary Economic Union, had consequences on Central and Eastern European countries because a great part of the credits granted were in Swiss francs. In all these countries, the national currencies depreciated and the financial market rates were reduced. Regional banks started to face difficulties regarding the management of the situation and were under the necessity of finding solutions to avoid the risk of not recovering the granted credits. The issue of the Swiss franc appreciation was treated differently by the analysed countries and took into consideration the particularities characteristic to the credits granted in this currency. The present paper aims at emphasising the impact of the Swiss franc appreciation on the Romanian banking system but also the approach of other countries in Central and Eastern Europe in this respect.


The pension system, together with the social assistance services form the social security system is recognized worldwide throughout the adoption of the Universal Declaration of Human Rights for the purpose of insured person compensation for damages regarding some inherent risks as: permanent or temporary inability of work, old age or unemployment. The main objectives of a pension system are decreasing poverty regarding the lower income persons throughout the conditions of limitation of the working capacity which are financially vulnerable. In this article we provide a qualitative and quantitative overview regarding the Romanian pension system structure and mechanism. The conclusions of this article highlight the need for a more comprehensive reform of this system in order to strengthen it for the new challenges still to come in the near future.


The present study aims to analyze the accounting professionals’ point of view as opposed to the students and master students’ one, regarding the creative accounting phenomenon existence and manifestation forms. In order to accomplish this objective, there has been used the poll/investigation, as a research method and the questionnaire, as a research instrument. Within the study, there is suggested the testing of more hypotheses that contribute to the clarifying of the aspects wished to be analyzed through the research. These hypotheses’ acceptance or rejection is based on the „chi-square“ (Karl Pearson) statistical test and rank ordering method. Trying to elaborate a global conclusion of the questionnaire, there could be noticed the fact that over 50% from the questioned accounting students are not tempted to use the creative accounting practices and techniques in order to optimize the taxation without breaking the actual law regulations. At the opposite side, more than a half from the questioned accounting professionals would use these practices without breaking the law regulations that lead to the taxation’s optimization. The creative accounting has a negative connotation if the accurate image of the financial position and of the performance is not targeted because it represents the essential factor for elaborating and grounding the accounting policies. However, the positive side of the creative accounting is not excluded, given that one appeals to the „fair“ professional judgment of the accounting professionals and to the good faith of managers.



Polymorphisms in the P. falciparum gene for ATPase6 (pfATPase6) have been proposed as markers for artemisinin resistance, though the precise artemisinin binding pocket has not yet been comprehensively investigated in cases of treatment failure from along the Thai-Cambodian border.


To investigate the specific regions of pfATPase6 in adequate clinical and parasitological response and treatment failures from Thai-Cambodian border.


We examined polymorphisms in pfATPase6 by sequence analysis in parasites collected from 164 patients with uncomplicated malaria showing variable clinical phenotypes (13 cases of treatment failure and 151 adequate clinical and parasitological response) from adjacent areas on either side of the Thai-Cambodian border during the period 2005-2007. We investigated potential correlations between putative binding pocket polymorphisms with clinical response.


The majority of DNA sequences coding for the proposed artesunate binding pocket (M3, M5, and M7 helices) and the regions around Ser769 were conserved in parasite populations collected from patients in both study sites, regardless of clinical outcome.


The previously proposed areas of pfATPase6 did not appear to vary based on clinical outcome in a large number of patients from Southeast Asia, suggesting these regions are unlikely to be useful as molecular markers of resistance in clinical specimens from the Southeast Asian region.