Lately, the number of the rural boarding houses has grown considerably,the researches registering a progressive evolution. The latest official records provided bythe National Institute of Statistics were made in 2007 and they show the considerablenumeric growth of the people that have appealed...

Managerial communication is a competitivity factor and an organisation’sstrategic advantage. Crisis management tries to prevent and diminish the crises’ negativeeffects and protect the organisation. This field of activity has met a rapid developmentduring the last years, as far as practical...

Achieving high performance is a crucial objective aimed by the management of anycompany. The accurate and efficient economic resources management contributes decisively toimproving performance. The paper presents an econometric model that shows the link betweeneconomic performance and patrimony...

The management of waste water had become a real issue for the EU in the last years.Specialists have been trying to conceive a way to address all the processes and to optimise it. For thewaste water the concept is known as Waste Water Management featuring high originality and bringsnew ways to...

This article has a brief introduction about reverse logistics usage in wastemanagement. Then Authors proposed own elaborated descriptive model of reverse logisticsprocesses in enterprises managing industrial waste. There was a research made in Poland inSilesia region on six different enterprises...

This paper aims to approach an issue that is less common in public institutions,namely the accounting policies and the accounting treatments of contingent assets andliabilities with the goal of sustaining the quality and completeness of financial accountinginformation, being a culture oriented...

The purpose of the present investigation is to provide a short overview of themain implications arising from carrying related parties transactions: accounting reporting(related party disclosures - IAS 24), auditing (audit procedures for related partytransactions), taxation (issues regarding the...

The purpose of this paper is to understand how information derived frommanagement accounting has an impact on development and foundation of new decisions andtherefore to better understand the relationship between management accounting andinformation. Using as an example a case study from the...

One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology. In this regard SMEs are under stress of two major factors:implementation of accounting standards...

Our paper develops a literature review on fair value studies. The purpose of thestudy is to synthesize the main results of accounting research literature empiricallyapproaching fair value measurement. Therefore, our analysis imposes the use of literaturereview methodology. After briefly...