Papers by DANIELA PETRASCU
The Role And The Importance Of The Public Internal Audit Engagement Within The Public Ministry
Revista Economica, 2019
Variante de utilizare a dezbaterii ca instrument de dezvoltare a gândirii economice în învățământul universitar
Journal of Didactics
... Search result page. Title: Variante de utilizare a dezbaterii ca instrument de dezvoltare a g... more ... Search result page. Title: Variante de utilizare a dezbaterii ca instrument de dezvoltare a gândirii economice în învățământul universitar. Author: Daniela Roxana Andron, Lect. Dr. ; Daniela Petrașcu, Lect. Dr. Abstract: Debating ...
We speak nowadays more and more about the role of SMEs from our country in the development of the... more We speak nowadays more and more about the role of SMEs from our country in the development of the Romanian economy and the importance of this sector in the development of society and the knowledge economy. As it is in peak maturing process, this sector is still a fragile sector, affected by economic struggles and suffering from chronic underfunding and economic stress.
Tax Evasion Between Theory And Practice
Tax evasion is one of the economic and social phenomena of utmost importance for both the develop... more Tax evasion is one of the economic and social phenomena of utmost importance for both the developed countries, and for the least developed countries. What can effectively be done in this field relates mainly to the limiting, as much as possible, the consequences of this phenomenon, its eradication being practically impossible. The effects of tax evasion are felt directly on the levels of the fiscal incomes, leading to distortions in the market's mechanism and, last, but not least, they may contribute to creating certain social inequities due to the "excess" and the taxpayers' various "inclinations" towards tax evasion. In all times, the multitude of the obligations imposed by the tax laws upon the taxpayers have stimulated their ingenuity in inventing various processes in circumventing the tax laws. The evasionist sometimes uses legal procedures, the loopholes left by the legislator. For promoting certain economic activities, the legislative provides, wit...
In this article, the object of the research is the link between the internal audit of the individ... more In this article, the object of the research is the link between the internal audit of the individual entities and the audit risks assumed by the financial auditors and the users of the audited financial statements, especially in the context of economic crises. The research has resulted in some proposals for streamlining internal audit.
The present paper does not wish to be merely a brief parallel between the financial audit and the... more The present paper does not wish to be merely a brief parallel between the financial audit and the internal audit, but it aims at pointing out their importance for any economic entity, especially the importance of the benefits it can offer both to the current management and to coaching. Starting from the premise that audit is not a control and that auditors are not the adversaries of an entity, the aim is to show that the scope of audit missions should concretize in added value.
Accounting: an appreciated profession, a profession with multiple exercise in various fields gain... more Accounting: an appreciated profession, a profession with multiple exercise in various fields gainful profession not "thickens" ranks of the unemployed, but also blamed. A profession that accezi after many years of study, after multiple and demanding exams, a profession in which you can never say "I KNOW EVERYTHING READY!". A profession that many dreams and pull hard to reach the level of practice ... but also a profession that involves major risks. Being broadly accountant (exertive accountant or chartered accountant) also requires compliance with a specific code of ethics that requires precise rules which if not respected can lead you when exposure to penalties of an administrative, civil or criminal. In this context the authors of this article have been proposed to highlight specific instances of non-compliance with ethics accounting (without generalizing) achieved in an economy and a period in which honesty is not always sitting at the table with the law even ...
Studies in Business and Economics, 2010
This article aims, through a detailed presentation as to provide clarification for a better under... more This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean. It is also exposed a brief history about the emergence and development of internal audit and regulatory framework. I also plan to linking theory and practice by reference to documents used: both the evidence considered and especially those prepared by the auditors in connection with the performance audit and its use in the audit report.
The Understanding of Branding Process as a Management Tool That Helps the Companies to Differentiate on the Market
Revista Economica, 2012
This paper aims to be a brief presentation of branding as a management tool, both on its importan... more This paper aims to be a brief presentation of branding as a management tool, both on its importance as a tool for the success of an organization on the market and the low level of understandingand use of the Romanian managers. An emerging economy like Romania`s today needs strong brands that could support the Romanian organizations in a global economy to win new markets and enforce their products and services, to distinguish themselves from their competitors and provide a more flexible supply range.
Wacom Competence Model – Improving Work Force Mobility in the Water Sector
Revista Economica, 2011
Science and Ethics - Public Use of Accounting Expertise in Context of the Financial Crisis
Revista Economica, 2012
Through the current period, marked by financial crisis, when opportunities tempt into taking risk... more Through the current period, marked by financial crisis, when opportunities tempt into taking risks, accounting expertise becomes necessary and useful in more and more commercial and criminal litigations. This paper brings into discussion the public use of accounting expertise, both as a scientific & professional research and as expertise in financial accounting. We intend to reveal some specific aspects related to the use of professional rules, in the setting of certain case studies that required competence and professional conscience. The linear relation between these ethical norms is often contradicted in practice, what makes identification of risks and factors of influence quite necessary.
Revista Economica, 2014
SMEs SMEs play an essential role in modern societies, being considered the foundation of the glob... more SMEs SMEs play an essential role in modern societies, being considered the foundation of the global competitive economy. The economists see the SMEs sector as being the most important one in the Romanian economy, as well as the only sector that can bring economic revival-as the entrepreneurs are the key for economic recovery and can stimulate the strengthening of the SMEs potential, thus contributing to ensuring resources for economic growth in times of trouble. Nowadays, however, the SMEs are in direct danger as a consequence of the economic crisis. In this period they need to carefully monitor the current expenses and potential foreseeable costs that might be caused by hazardous actions. Risk is inherent in all business fields and in all types of activities. Correctly identifying risks, evaluating them in terms of size and priority, designing mechanisms for reducing them and continuously monitoring them are the essential activities that warrant the survival of companies and create lasting value. These aspects are even more important for small and medium enterprises, which, due to their limited resources and structural particularities, are the most vulnerable to the dangers of risks. In this context emerges naturally the visible interest of specialists for risk and its management, an interest that lies on the nature of the risk's complexity and importance in the economy of SMEs. Practice has shown the fact that for all SMEs the identification, evaluation, management and assessment of risks represents an essential element for a good performance. It is certain that all the decision makers involved in managing small businesses recognize the existence of RISK under multiple forms and are
Procedia Economics and Finance, 2015
The paper addresses certain aspects related to the management of human resources within the opera... more The paper addresses certain aspects related to the management of human resources within the operational structures specialized in economic-financial fraud investigation. You can also find discussed and presented the diagnostic analysis of the activities undertaken by the operative works through the SWOT analysis, the analysis of training level and the directions to make more efficient their work.
Procedia Economics and Finance, 2015
This paper aims improving local public services practices, at least, for our national local commu... more This paper aims improving local public services practices, at least, for our national local communities' administration. Such possibilities may arise by case study regarding delegated management of a public entity charged with central heating public service, turned in private company. Paper treats local public finance and reveals the risks of defection management and even fraud risk by periodical renegotiating of significant contracts with related parties and internal controls deficiency. The moral value of case study is economics considerations over legal considerations prevalence by applying principle of correlating demands with resources, not upside-down. Romanian local public administration need develop good practices of public acquisition of delegated management contracts. It's about adequate evaluation frameworks combining in a competent and responsible manner quantitative and qualitative evaluations. Legal department should be more involved in monitoring law application. Also, personnel of internal controls system should be more involved.
SSRN Electronic Journal, 2015
15. Initially Tatars but later Russian peasants, then the polish and Romanians who fled from feud... more 15. Initially Tatars but later Russian peasants, then the polish and Romanians who fled from feudal obligations to live from robbery and raids,as mercenariies. 16 The word has its roots in the term palisade 17
Procedia Economics and Finance, 2014
This article does not merely suggest a short comparison between two completely opposed opinions, ... more This article does not merely suggest a short comparison between two completely opposed opinions, that of the fiscal inspectors and that of the specialists (accountants, accounting experts, fiscal consultants) that are hired and/or are contract-bounded staff of a commercial entity, regarding the fiscal status of detachment (an aspect that is regulated by internal and international normative acts). It intends, therefore, to be an analysis on the danger of dysfunctionalities of a fiscal inspection on the activity of the tax payers (or simply put the abridged interpretation of the legislation, in order to attract large amounts of money to the state budget by any means), in order to perturb, block, or even bankrupt them. For this, this article will present a real case in order to explain the above-mentioned situation.
Studies in Business and Economics, 2011
Money is the blood of the economy. Here is an aphorism validated by historical experience, a hist... more Money is the blood of the economy. Here is an aphorism validated by historical experience, a historical truth that transcends all ages and all economic and political systems. (Buzatu N., G. Popa, 2003). Since ancient times, people were forced to exchange goods and services, natural conditions, cultural and religious backgrounds, were abundant in some areas and partially or totally absent in others.As a consequence of certain historically determined relations of production, at a certain stage of social development money came as a necessary product of the change process. (Kiriţescu C. Costin, Emilian M. Dobrescu, 1998). The emergence of money required to create specialized institutions to deal with their management, institutions, known as banks. Timing banks can not be ascertained accurately due to the distant past. This article proposes not only an overview of historical events that have marked the emergence of money and banks or a definition of terms, but wants to make an incursion at a time "long forgotten in the mists of time, but so strongly anchored in reality because of the emergence of money and the banks accordingly.
Procedia Economics and Finance, 2014
This article aims to not just briefly describe the role of the internal audit in the detection of... more This article aims to not just briefly describe the role of the internal audit in the detection of possible frauds, but also to highlight its importance in preventing the commission of frauds in any economic entity. Moreover, the analysis intends to especially point out the advantages that an internal audit can offer to the management of an economic entity and its partners, and to the society as a whole as well. Starting from the premise that auditors are not the adversaries of an entity, one should remember that: the internal audit is a function of assistance offered to the leadership of that entity in order for them to better manage their activities; it expresses judgments on all decisions taken by the leadership that ensure the normal and efficient functioning of its activities; and its objective is to create added value.
International conference KNOWLEDGE-BASED ORGANIZATION
Tax evasion does not have any temporal and spatial limits. It is a powerful enemy, making its des... more Tax evasion does not have any temporal and spatial limits. It is a powerful enemy, making its destructive effects felt both upon the national economy, as well as upon that of the European Union’s, but also upon each of us, as individuals. This is why reducing tax evasion and the underground economy is one of the most important objectives included in the National Agency of Fiscal Administration’s (NAFA) strategy. The manner in which this major objective can be reached at a maximum is influenced by various endogenous and exogenous factors, such as: the transparency of the activity with the purpose of increasing the degree of confidence and increasing the fiscal morality of the taxpayer which influences the degree of conformity, self-improvement and the professionalism of the employees, the identification of new methods of risk analysis and investigation that could exceed the inventiveness of the tax dodgers. The study takes a current photograph of the level of evasion and the fields w...
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Papers by DANIELA PETRASCU