IMPROVING HUMAN RESOURCES REPORTING IN NON FOR PROFIT ORGANIZATIONS
Journal Title: Annales Universitatis Apulensis series Oeconomica - Year 2013, Vol 15, Issue 2
Abstract
The paper aims to expose the present reality concerning the information offered by accounting regarding the human resources in a non for profit organization and to propose ways of improving it. To this end we display the typical aspects of human resources which are connected to the specificities of the non for profit organizations and their impact on accounting. We emphasize the deficiencies of human resources reporting and submit means of improving it.
Authors and Affiliations
Todea Nicolae, Mihălţan Delia Corina
LABOUR TAX WEDGE IN THE REPUBLIC OF MACEDONIA - TRENDS AND INTERNATIONAL COMPARISON
The tax wedge is a significant part of total labour costs, which creates a difference between the gross wage and the net take-home pay. The tax wedge receives much attention in research, since it is perceived that high...
PURCHASING MANAGEMENT OF BUSINESS SERVICES IN THE CONTEMPORARY KNOWLEDGE BASED ECONOMY
Over the last years many countries have turned into real service economies. As a result the strategic importance of purchasing services has increased. This article aims to present the complexity of the process of buying...
RELATED PARTY TRANSACTIONS – OVERVIEW
The purpose of the present investigation is to provide a short overview of the main implications arising from carrying related parties transactions: accounting reporting (related party disclosures – IAS 24), auditing (au...
MINIMUM WAGE INSTITUTION IN THE FINANCIAL AND ECONOMIC CRISIS. POLICIES AND PRACTICES.
The economic and financial crisis became apparent in Romania somewhat delayed but persists and is aggravated due to the weak sustainability of the economic growth recorded in the last few years. The considerable diminish...
ROMANIAN MIGRATION FLOWS IN EUROPEAN COUNTRIES: DOES SOCIAL SECURITY MATTER?
In last decades, the globalization process and the removal of barriers on international circulation of persons inside the European Union fostered an increase in migration from Romania towards other European countries....