Our study approaches corporate governance in the context of the financial reportingprocess. From a theoretical point of view we draw on literature arguing that informationaltransparency connects corporate governance mechanisms and the financial reporting process withbenefits for stakeholders....

Our paper presents the scientific demarche that we are developing through a currentaccounting research project. Prior to its implementation, the final steps of the project are beingpresented for discussion and debate. Aiming at developing a functional model for optimizing thenational strategy...

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...

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,...

In the last five years, the new waves in Information and Communication Technologiestogether with the increase of mobile technologies have developed new possibilities for thecollaboration between the governments and the citizens. Year by year, the governments are usinghuge quantities of ICT...

Romania is currently facing many difficulties in order to cope with financial andeconomic crisis as well as to reach the Europe 2020 targets. This paper presents the new challengesfaced by Romanian Research, Development and Innovation (RDI) system during the economicrecession, its weaknesses and...

In the modern media industry, in addition to the traditional business model of proprietary products selling, there are a number of new business models that involve free distribution of whole products, or some parts of the products. The advantage of the open business model is in the value...

European Union is facing severe challenges from the financial crisis andthe deep recession. The recession of the global economy affected the commercial andfinancial relations between European economies and between Europe and the rest of theworld. European Commission has indicated how it intends...

SME competitive advantage is the resultant of actions aimed at full adaptationto the changing demands of external and internal environments. It may be assumed that theprocess of shaping the basic SME success factors is determined by corporate activity in thefields of research and development,...