The IASB comprehensive income project extends the ‘fair value’ measurement conceptfrom the balance sheet into the income statement. This article extends prior research, primarilybased on Anglo-Saxon countries, by using a comprehensive data set of 56,700 European firm yearsover sixteen...

Networking and network process are one of the most inspiring theory in socio-economic science during last years – when knowledge and information are most important.An economy based on knowledge is one directly based on production, distribution and the useof knowledge and information. The...

It is well-known that in the present the competitive advantage of an economy it isnot based only on products or services, natural resources or geographic particularities. Thecompetitive advantage it is obtained today through innovation and the extensive utilization ofknowledges. For this reason...

Networking and network process are one of the most inspiring theory in socio-economic science during last years – when knowledge and information are most important.An economy based on knowledge is one directly based on production, distribution and the useof knowledge and information. The...

Ecotourism destinations can be characterised with typically standalone tourismsuppliers. Although competition can be useful, but often cooperation among such smalloperators yields significantly better overall results. Harmonising nature conservation andtourism is also an important condition of...

The paper tries to clarify the link between the investment in R&D and theaccumulation of human capital. In the paper is analyzed the investment in R&D at the EUlevel, underlying the case of Romania and the link between this type of investment and thehuman capital accumulation. At the EU level,...

Globalization, migration trends, information’s, changes in rural policies and theemergence of important non-farm niche markets put rural regions in direct competitionconfronting them with threats and opportunities that require new policy approaches at thenational and sub-national level....

The major subjects of our paper are focus on the following subjects: thesupervision of the structural funds with reference to the money put at Romania’sdisposal for the development of tourism; the analysis of competitiveness in tourismthrough the 8 parameters presented; the analysis of the...

We have studied the cash flow reporting issues in Romania, trying to establish if there isan interest in using creative accounting techniques in order to manipulate cash flow reporting.Another issue of our research is focused on the possibility of using hedging opportunities by financialmanagers...

Our research has as main objective a short review of the aspects approached at theEuropean level regarding the role that creative accounting plays in the life of an enterprise. Inorder to achieve our goal, we have analysed approximately 40 academic articles indexed ininternational database, such...