Ion Ionescu from Brad (June 1818, Romania – December 1891, Brad, Bacau County), son of a priest from Moldova, was educated in Iasi at an early age, where he studied under the guidance of Eftimie Murgu. His studies continued in France, where he specialized in agricultural economics. At just 24...

A country's economy becomes more complex, by emphasizing the interdependences of its structural. National accounting represents a tool for aggregating the information provided by accounting firms and other systems and providing data about the development of national economy. The twentieth...

The corporate governance implies a cycle that extends from the steering andmonitoring role of the board, to the administrative and operational executives and the role ofinternal and external auditors certification. These roles come from three different levels ofgovernance. Efficiency level can...

The economic environment must be parsed because of the multitude of phenomena that determine developments which generate effects and show sinuous ridges that can be interpreted differed depending on the context. Tourism is an important sector of the economy, and the evolution must be analyzed...

The financial crisis prompted some players to denounce the role of financial markets "fair value accounting" required by the accounting rules used by the major listed companies in the world, U.S. GAAPs in the U.S. and IFRSs in Europe. This paper is related to the link between accounting and the...

There are many methods used to value equity and companies. Most of them fail to give a realistic value to the firm being valuated. The most used technique is discounted cash flow method. Because of its weaknesses, the investors are using more and more another approach to rate companies. This is...

Les mutations profondes du contexte économique actuel ont conduit à la réanalyser les limites des méthodes traditionnelles de la comptabilité de gestion. Les instruments de diagnostic des activités et de processus spécifiques de cet domaine ABC et ABM peuvent être utilisées dans la...

In this paper we are trying to identify the main environmental management systems characteristics and to describe the first, and by many considered most important stage of EMS implementation – the environmental initial investigation. The initial investigation is considered of such importance...

Multiples method used in evaluating companies started to gain increasingly more credibility to the specialists compared to the traditional business evaluation methods. There are many studies, both theoretical and empirical, that focus on this topic especially on the accuracy of determining...

National economy is a broad field of research and efforts to develop a national accounting have intensified. In the context of development of economic relations, national accounting is a necessity. Building a system of information on gross domestic product, size of national wealth, financial...