This article aims to investigate the web-based disclosure choices andpractices among Romanian companies listed on Bucharest Stock Exchange. Web-based disclosure offers advantages that are absent in paper-based voluntarydisclosure: it can be accessed globally at much lower costs and it can be...

Over the last years many countries have turned into real service economies. As aresult the strategic importance of purchasing services has increased. This article aims topresent the complexity of the process of buying services. The article begins with findings fromthe literature review regarding...

It is large consensus that in the today world economy, companies, oriented towardsthe creation and utilization of knowledge have a competitive advantage. In this sense, it becomes anecessity to continuously monitor the state of research, development and innovation activities andto assess their...

Currently the importance of intellectual property continues to rise. The marketwhere the intellectual property assets are traded supports significant changes, which increasethe importance of how assessment methods are applied to it. In present economy, the share ofintellectual property assets in...

Current technological development has various implications for the bankingsector. Especially, the banks prefer internet banking to keep up their customers, reducetransaction costs, enhance their customers’ portfolio, and accelerate financial transactions.In this regard, this study aims at...

Increasing competition, demands for accountability, and higher volumes ofavailable information are changing the methods of how institutions of higher educationoperate in nowadays. For higher education to enact substantial and sustainable changesin efficiency and productivity a new way of...

The is already a vast literature on the role of knowledge in economic growth butthere is need to clarify the meaning and scope of this term and define the Romanianperspective on the relationship between knowledge-based economy and growth. This paper focuses on innovation systems in Romania as...

The aim of this paper is to present the concept of National InnovationSystems, their history and role in the understanding of a systemic approach to research,development and innovation at national and global level. We will present a briefintroduction to the main operational concepts and 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...