2013 fascicula1 nr1 http://arthra.ugal.ro/handle/20.500.14043/26244 2026-04-18T22:27:41Z 2026-04-18T22:27:41Z Information Risk and Insurance Theory in Financial Audit Grosu, Maria Chersan, Ionela-Corina http://arthra.ugal.ro/handle/20.500.14043/26259 2020-09-03T13:27:40Z 2013-01-01T00:00:00Z Information Risk and Insurance Theory in Financial Audit Grosu, Maria; Chersan, Ionela-Corina Financial audit role can be justified in terms of three theories, namely motivational theory, agency theory and the theory of insurance. Theory envisages ensuring that the financial audit information reduces risk, reduces the risk that the information provided to users by public entities may not be correct. Financial and accounting information users should consider both the risk of failure and risk information. Implications could be the next chain: risk reduction information leads to a reduction in the risk premium demanded by investors, leading to a reduction in costs allocated to capital. In this article we try to demonstrate financial audit role in risk reduction information, but with the justification that it is a reasonable assurance. Annals of “Dunarea de Jos” University of Galati Fascicle I. Economics and Applied Informatics 2013-01-01T00:00:00Z Information Risk and Insurance Theory in Financial Audit Grosu, Maria Chersan, Ionela-Corina http://arthra.ugal.ro/handle/20.500.14043/26258 2020-09-03T13:27:40Z 2013-01-01T00:00:00Z Information Risk and Insurance Theory in Financial Audit Grosu, Maria; Chersan, Ionela-Corina Financial audit role can be justified in terms of three theories, namely motivational theory, agency theory and the theory of insurance. Theory envisages ensuring that the financial audit information reduces risk, reduces the risk that the information provided to users by public entities may not be correct. Financial and accounting information users should consider both the risk of failure and risk information. Implications could be the next chain: risk reduction information leads to a reduction in the risk premium demanded by investors, leading to a reduction in costs allocated to capital. In this article we try to demonstrate financial audit role in risk reduction information, but with the justification that it is a reasonable assurance. Annals of “Dunarea de Jos” University of Galati Fascicle I. Economics and Applied Informatics 2013-01-01T00:00:00Z Labour Migration from Romania to the EU Point of Weakness in the Romanian Economy Manea, Ludmila Daniela Muntean, Mihaela-Carmen Nistor, Costel http://arthra.ugal.ro/handle/20.500.14043/26257 2020-09-03T13:27:40Z 2013-01-01T00:00:00Z Labour Migration from Romania to the EU Point of Weakness in the Romanian Economy Manea, Ludmila Daniela; Muntean, Mihaela-Carmen; Nistor, Costel The effects of the integration process on the labour market may spring, on the one hand, from the adjustments of the production factors market, produced by the free circulation of goods and, on the other hand from the workforce movement from one country to another. The mobility of workforce depends on differences in wages and in the occupancy /unemployment rate. The workforce mobility may be regarded as the best indicator for the functioning of an integrated workforce market. Theoretically, the more integrated the national workforce markets are, the greater will be the workforce influxes from regions with low GDP/ per capita and increased unemployment rate to regions with higher income and low unemployment rate. Romania has been a country exporting workforce for years, mainly for economic reasons. The international migration can be considered one the sources for the problems on the labour market, but can be also regarded as one of the solutions. Annals of “Dunarea de Jos” University of Galati Fascicle I. Economics and Applied Informatics 2013-01-01T00:00:00Z The Architecture of the Territorial Indexes through the Standardisation Method Opaiţ, Gabriela http://arthra.ugal.ro/handle/20.500.14043/26256 2020-09-03T13:27:40Z 2013-01-01T00:00:00Z The Architecture of the Territorial Indexes through the Standardisation Method Opaiţ, Gabriela This research reflects the importance in statistics of the territorial indexes numbers which express the dynamic of the statistical variables in territorial profile. The purpose of this paper consists in to reflect over of the economic life, how we will can to apply some important standardization methods, such as Iughenburgh method, Kazineţ method named the standard coefficients method and Peregudov method. Annals of “Dunarea de Jos” University of Galati Fascicle I. Economics and Applied Informatics 2013-01-01T00:00:00Z