Suchergebnisse

Accounting errors and fraud are common in most businesses, but there is a difference between fraud and misinterpretation of communication or accounting regulations. The role of management in preventing fraud becomes important in the last decades and the importance of auditing in curbing corruption is increasingly revealed. There is a strong connection between fraud and corruption, accelerated by electronic systems and modern platforms.The most recent developments tend to confirm that external auditing is curbing corruption, due to international accounting and auditing standards at national and regional levels. Thus, a better implementation of accounting standards and high quality of external control could prevent errors and fraud in accounting, and reduce corruption, as well.The aim of this paper is to present some particular aspects of errors and fraud in accounting, and how external audit could ensure accuracy and accountability in financial reporting.

The global economic crunch had a big impact on the private sector all over the world. Media and controllers presented cases of corruption in business and identified special areas where companies, governments, investors, consumers and stakeholders can contribute to stop fraud and corruption. Controllers and auditors are rebuilding public trust in the accounting profession, in order to provide high-quality training, regulation, specialist knowledge and professional advice.Fraud and corruption are strongly connected in the private sector and the level of corruption in the last few years remains very high, despite the efforts of governments to reduce it. It is well known that local and multinational companies are paying bribes in order to win public contracts or benefits. The level of fraud became very high during the economic crunch, due to the globalization and expansion of computer systems. All the data is on-line on the computer systems and has became very vulnerable. Thus, the governments are becoming more interested in securing the computer information and financial data.

The aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy. Nowadays, the government accounting and control of public finances are a national and international priority, in the context refugee crisis and terrorist attacks. Modernization of the public sector accounting could accelerate the process of reducing bureaucracy by implementing accounting information system and electronic signature. The reform of the public administration in all European countries developed new control techniques and procedures in order to control public sector budget and financial activity. Efficient intern control procedure and managerial responsibility could contribute to good governance, transparency and low level of bureaucracy.

Corruption represents one of the major causes of poverty all over the world and European Union is fighting against it. In the last few years, the corruption phenomenon registered a high level in some European countries and became one of the most problematic factors for doing business, due to the evolution of the perceived top five global risks: interstate conflict and regional consequences, extreme weather events, failure of national governance, state collapse or crises, high structural unemployment or underemployment (WEF-Global Risk Report 2015, p. 14).One of the modalities in combating corruption is implementing the internal control and most of the governments and organizations adopted strong control techniques. Most of the control weaknesses are related to the financial procedures and the number of controllers. Some of the controllers do not have enough financial expertise or do not understand the importance of informatics systems.

Jean-François Lyotard's figural is read in relation to discourse. The figural introduces in aesthetics a sense of cultivating those moments of intensity that resist and escape all regulating power, be it linguistic discourse or the order of the conscious or political constraints. The figural is the matrix of Lyotard's broader notion of philosophy but also the sign of Gilles Deleuze's conception of painting and Paul Valéry's essays on drawing. In this sense, the figural is a generic concept applicable to all reflection on the sensible that temporarily abandons the structuring power of language.

In the recent years, the Romanian Parliament became one of the main political battlegrounds. The continuous procedural reconfigurations, the MPs' interparty mobility and the lack of a robust legislative activity raised numerous questions regarding the quality of representation. In a general context described by a defective Parliamentary functioning, what is the meaning that can be ascribed to "political representation" in nowadays Romania? Starting both from institutional arrangements and MPs' opinions the present article seeks to investigate the different (contradictory) facets of the parliamentary mandates. The exploratory scrutiny of the parliamentary representation consists in four main section: after an overall investigation of the main meanings of political representation in the Romanian context, the following sections will pinpoint to the main contradictions in the comprehension of this process on three dimensions: the reconfigurations in the relationship between MPs and their (imagined) constituencies, the sinuous collaboration of these elites with their own parties, and the "clandestine" dimension of parliamentary activity. The conclusions of the study will pinpoint to fact that the Romanian MPs are not in the service of the people, nor they are party or constituency servants, but they are rather subjects of government.

The article explores the way political participation, representation and governance
are conceptualized and rationalized by the Romanian legislation on parties. The
plurality of parties was initially set up as a way to discipline and organize the
political pluralism manifest in society in order to contain it within the boundaries
imposed by the Constitution. This disciplinary vocation of parties was confirmed
and reinforced by the laws enacted in 1996 and 2003 that embedded parties into
a functional vision of democracy where they were explicitly endowed with
the public mission of ensuring the political integration of Romanian citizens.
The detailed rationalization of parties' mission to organize citizens' political
participation and to contain the expression of their political will contrasted
sharply with both the ambiguity of their governmental role within the "eclectic"
institutional design of the Constitution, and with their organizational friability.