Revista ISF

Application of asset tokenization, smart contracts and decentralized finance in agriculture

 Author: Mahmoud Tarhini Vol. 6 • No. 10 • May 2021 View Abstract PDF View Article PDF Abstract This is a study for applying Decentralized Finance (DeFi) operations in a real life Agricultural finance application focusing on how assets tokenization in general and crop insurance in particular may take advantage of fundraising, global capital markets, atomic …

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The influence of financing on results in the pre-university education system

 Authors: Gabriella Szekeres (Vancza), Alina Căldăraru Vol. 6 • No. 10 • May 2021 View Abstract PDF View Article PDF Abstract Expenditure on the education system plays a significant role in the economy of the public system. In the accounting of educational institutions, special emphasis is placed on the budgeting process, in which the revenues and …

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Implications of adopting CLOUD accounting on the quality of information provided by the accounting model

 Author: Mihail Alin Stanciu Vol. 6 • No. 10 • May 2021 View Abstract PDF View Article PDF Abstract From accounting model perspective, the information provided contributes to the knowledge of the entity, and determines useful elements in the economic strategy for decision making.The basis for measuring economic and financial performance at the level of economic …

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FINTECH revolution: are we prepared?

 Authors: Adina Teodora Paşa, Nicoleta Onofrei, Elena Mădălina Gherghina Vol. 6 • No. 10 • May 2021 View Abstract PDF View Article PDF Abstract Financial Technology (FinTech) has brought a revolution in the financial sector including incremental technological innovations in financial services. FinTech has triggered significant changes in the way financial sector is designed and it …

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Human capital, below the limits of national accounting standards

 Author: Diana-Nicoleta Nita Vol. 6 • No. 10 • May 2021 View Abstract PDF View Article PDF Abstract Human capital, as a part of intellectual capital, is restricted by the situation provided by current accounting and national and international financial reporting standards. The human factor is the one that mirrors the result and performance of the …

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The impact of public funding on the development of Romanian agriculture after EU integration

 Authors: Andrei – Cristian Matei, Mihaela Onofrei, Ioana Gavriluta, Domnita Gritco, Lenuța Cojocariu Vol. 6 • No. 10 • May 2021 View Abstract PDF View Article PDF Abstract The purpose of this research is to analyse the impact of public funding on the agricultural sector in Romania. The study highlights public institutions and their role in …

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The impact of economic growth on the financial and capital market

 Authors: Claudiu-Florentin Lăceanu, Liviu-Valentin Vlăducu, Ovidiu-Gheorghe Petru, Marius-Silviu Culea Vol. 6 • No. 10 • May 2021 View Abstract PDF View Article PDF Abstract Sustainable development, in the light of the aimed objectives, has a key role in each country’s economy, but also in the world. We have taken this initiative out of our wish to …

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The impact of social responsibility on financial performance: evidence from Romanian companies

 Author: Nour Lakiss Vol. 6 • No. 10 • May 2021 View Abstract PDF View Article PDF Abstract This study aims to assess the impact of corporate social responsibility (CSR) on the financial performance (PF) of Romanian companies to provide a practical framework for measuring the performance of companies. The financial performance of the company considered …

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The financial crisis: a history of the economic schools of thought

 Author: Sabina Andreea Cazan Vol. 6 • No. 10 • May 2021 View Abstract PDF View Article PDF Abstract Crisis is a very important aspect of our everyday life and no matter of the dimension we refer to this represents a period in the evolution of a society marked by great difficulties and anxiety. From an …

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The current framework of financial education in Romania in the context of the informational economy

 Authors: Horia Ioan Tulai, Codruța Maria Făt, Daniela Georgeta Beju  Vol. 6 • No. 10 • May 2021 View Abstract PDF View Article PDF Abstract The research undertaken starts from the findings demonstrated by studies in the field, that the lack of basic financial knowledge of consumers is a vulnerability of the Romanian financial system …

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