Brexit became an important subject not only for academics but also for international institutions, research centers and consultancy companies, think tanks and independent experts. The aim of this article is to: (1) provide a general approach of the literature; (2) see how the effects of Brexit...

Economic environment today can be characterized as unstable and unpredictable result of globalization and the financial crisis. In such a business environment any entity is threatened and face significant challenges due to resource constraints. One way to address current challenges is to...

The product of the economic information system is being represented by the financial economic information on the basis of which through analysis, diagnostic, management, the corporation's managers can rapidly take quality decisions regarding the necessary patrimonial changes for the economic...

In this paper we claimthat the principle of appearance should becomea methodological premise of all economic researchers. Because the primary observations are at the core of empiric assertions, they should meet, at the same time, the following prerequisites: to be synthetic sentences about the...

Aligning the Romanian accounting system to the international accounting standards and also to the European directives has manifested in terms of tangible assets. In this article we turn our attention towards the regulations regarding emphasizing in the accounting system the land and buildings as...

This paper investigates the relatively new concept of "individual enterprise", the reason behind its occurrence, how it was perceived by entrepreneurs, its advantages and disadvantages compared to those of companies, how to establish one, accounting and taxation issues of this form of...

In this article we considered the new approach in evaluating a company, the one concerning the longterm performance evaluation through indicators of value growth. Thus, company evaluation that aims to estimate the company's value becomes an activity of modern business management that seeks and...

Information on the profitability of investment in the educational system of Romania is now almost inexistent, so the assertion that education is, at least in words, a national priority, which, exploited, can generate sustainable economic growth and social welfare, is not founded now on any...