Volume VI, SEA - Practical Application Of Science
Issue 20
Delia Corina MIHĂLŢAN
 

The current paper aims at raising awareness about the differences between theory and practice in accounting. It focuses on the logical path that a student or a novice in this field must follow in order to apply theoretical knowledge into practice. The role, the structure, and the features of the financial information system (as part of the informational system of the entity) are presented in comparison with the accounting ledgers used in the traditional accounting (where transactions were recorded manually). These ledgers are the starting point of any accounting when acquiring the practical knowledge. In addition, the paper considers the didactic principles most suitable to bridge the gap between theory and practice in accounting.

  • Type: Case Study
  • Published on: 10th July, 2019
  • Keywords: Financial information system; Accounting theory; The gap between theory and practice; Didactic principles
  • Pages: 85-91
  • Received: 19th June, 2019
  • Final revision and acceptance: 1st July, 2019
Volume VI, SEA - Practical Application Of Science
Issue 20
Daniela VITAN
 

The pre-university educational institutions are state-funded, from the local budgets of the administrative-territorial units to which they belong. They can be funded additionally by the Ministry of National Education. Basic funding is provided by the state within the standard cost per pupil. Complementary funding is realised from the local budgets of the administrative-territorial units to which the pre-university educational institutions belong. Additional funding is provided by the Ministry of National Education. Educational institutions may also have their own revenues. These are obtained from donations, sponsorships or other legally constituted sources. Pre-university educational institutions cannot function and cannot perform without the allocation of financial resources to cover their expenses. This creates a direct link between funding and performance.

  • Type: Case Study
  • Published on: 10th July, 2019
  • Keywords: Education; Teaching; Financing; Standard cost per pupil; Performance
  • Pages: 93-99
  • Received: 27th June, 2019
  • Final revision and acceptance: 5th July, 2019
Volume VI, SEA - Practical Application Of Science
Issue 20
Andrea GERGELY, Veronika FENYVES, Mónika HARANGI-RÁKOS
 

Meat consumption has always played a prominent role in human nutrition. The pork and poultry industries are the two most important sectors in terms of meat consumption and production in the European Union and Hungary. Pork production has long been well ahead of poultry production but according to the latest research and forecasts it seems that the poultry industry will soon take the lead. The main objective of the paper is a detailed sector-level analysis. Currently the research comprises a small number of analyses of the two sectors. The research reviewed the international and domestic situation of the poultry and pork sectors as well as their development of production and consumption values. The paper focuses on the economic analysis, its theoretical background, role and tasks. It utilises the database provided by the Agricultural Economics Research Institute and uses various types of index numbers and the Du-Pont system for causal relationships among indexes. The database contains various balance sheets and profit and loss accounts for the period 2005-2015. The data for 2015 were available in three categories based on the Standard Production Value. In particular, the paper looks into the development of the asset and capital structure and the analysis of short-term solvency and profitability. The findings show that the development of the two sectors is in tune with international production and consumption trends.

  • Type: Case Study
  • Published on: 27th July, 2019
  • Keywords: Poultry sector; Analysis; Pig sector
  • Pages: 101-108
  • Received: 15th May, 2019
  • Final revision and acceptance: 20th July, 2019
Volume VI, SEA - Practical Application Of Science
Issue 20
Iulia ROȘOIU
 

The purpose of this article is to analyze the impact of the fiscal shocks on the economic growth in Romania. Firstly, the article considers the total fiscal shock by using total government revenues and then it studies their structure. Three categories of revenues are used: distortionary taxation, non-distortionary taxation and other revenues. The first estimation is done by using a simple Vector Autoregressive model and the second is based on a Structural Vector Autoregressive model. The results indicate a positive impact if total revenues increase and a negative one when the groups of taxation are considered individually. Among the revenues’ categories, the most significant impact is obtained for distortionary taxation and other revenues.

  • Type: Review Article
  • Published on: 27th July, 2019
  • Keywords: Fiscal shock; Revenues structure; Simple VAR model; Structural VAR model
  • Pages: 109-115
  • Received: 5th July, 2019
  • Final revision and acceptance: 25th July, 2019
Volume VI, SEA - Practical Application Of Science
Issue 20
Cristina-Ioana ROTH, Adriana STANILA, Ionela MANIU, Andrei-Catalin MUNTEAN
 

The aim of our study is to identify the relation between ocular symptoms and clinical diagnostic tests in dry eye disease with a view to finding an optimal combination of diagnostic tests. Spearmen’s correlation coefficient was used to describe the correlation between symptoms (OSDI) and clinical signs (Schirmer test I, contrast sensitivity, Tear breakup time (TBUT) and Oxford staining schema). The results were compared with the findings in current literature.

  • Type: Case Study
  • Published on: 5th August, 2019
  • Keywords: OSDI; Dry eye; Schirmer test; Contrast sensitivity; Oxford staining schema; Tear breakup time; Symptoms
  • Pages: 117-122
  • Received: 11th July, 2019
  • Final revision and acceptance: 4th August, 2019