The Journal of Accounting and Management

Online ISSN: 00

Print ISSN: 2284 -“ 9459

Publisher: Editura universitara Danubius
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Labour Mobility and Climate Change: A Scenario Analysis


Ismail Kayode OLAOYE -- Muhammad Al-Furqan DABIRI -- Muyideen Ayodeji AWOLAJA 

| Pages: 5-9
This paper examines the on-going challenges of climatic variations across the globe as it affects the movement of labor. Using exploratory methods it was discovered, from existing works, that labour migrants have been influenced by climatic conditions, either of the home location of the migrants or the destination. It was also discovered that the role of climatic variation is a moderating factor in this free flow of labour skills and that it is also a major factor of the process of Globalization. With the aid of a Scenario Network Map (SNM) the study projected the future of labour mobility, given the increasing occurrence and severity of climatic upheavals across the world. Two paths of action were identified and the resultant alternatives were highlighted. The scenario map concludes with possible alternative outcomes for actions taken today.

Determination of underground economy with Schneider model trend in Romania with analytical methods



| Pages: 11-18
Trend determination of underground economy with Schneider model in Romania with analytical methods requires least squares method. Comparing the results of the absolute deviations between empirical and theoretical values for the linear, curvilinear and modified exponential regression, will choose the best trend equation for the smallest variation. The best trend model for underground economy with Schneider model in Romania is modelled using curvilinear regression equation equation.

The influence of economic indicators over the management activities for company in sports


Sebahattin DEVECİOĞLU -- Laurenţiu-Gabriel TALAGHIR -- Teodora Mihaela ICONOMESCU -- Carmen CREȚU 

| Pages: 19-25
The sports activities permanently have attracted investors' attention because the target audience is very varied. Whether they are addressing for sports performance or for sport for all, the companies which provide services or products want to gain the profits. To achieve profits, managers should consider about elements of the company's evolution to profitability besides market demand. The purpose of our paper is that to show some economic indicators which are useful in management activities. Their analysis over a period of time allows the manager to favorably influence company management. Economic indicators are more important for the businesses which operate in area of production.

“To serve the Public Interest”, the main characteristic of Accounting


Melinda Timea FULOP

| Pages: 27-37
Public interest is highly important to the accounting profession because, according to the profession’s code of ethics, “a label of the accountancy profession is its acceptance of the responsibility to act in the public interest"(IFAC, 2012), but there is not a common consensus on what exactly is the public interest. In this circumstance, the objective of the paper is create a conceptual framework of the public interest by taking into consideration the approaches of international and national literature and the international, european and national accounting profession representatives. The paper approach is qualitative, and for this, a literature review was conducted with the aim of analyzing the main studies in accounting research literature and the most significant points of view of accounting profession representatives. Our paper contribution is to underline some new elements, part of the accounting profession framework of public interest "to provide policymakers, regulators, and business leaders with the means to more consistently assess many of the issues which are currently in debates at the national and international levels."(IFAC, 2012)

Economic risk on the performance of sports organizations


Teodora Mihaela ICONOMESCU -- Carmen CREȚU -- Laurenţiu-Gabriel TALAGHIR 

| Pages: 39-45
In the economic activity of any organization may appear times difficult to avoid and overcome, which may lead to the insolvency and ultimately bankruptcy. The many factors that generate business risk determines its manifestation in various forms such as market risk, economic risk, financial risk, risk of technological change, currency risk or bankruptcy risk. The purpose of risk analysis in organizations is revealing the factors acting on these types of risks, the size of their influence on the variability of results under the organization structure, reserves and measures to reduce and thus eliminate the risk. Proper financial planning is the key to success of any business presenting risks, and its absence is a key element in the failure of many economic organizations.