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...

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,...

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...

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....

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...

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...