Knowledge society assigns to the higher education an essential role, fully recognized both at EU level and globally. One of the latest challenges in the field of academic education aimed at reconsidering the role of universities in the society, together with improving and reshaping their...

The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with...

The annual financial situations represent the main source of information regarding the financial situation and the performance of any entity. The public character of the financial situations allows the presentation of the information to both the internal users and to the stakeholders too. This...

General research area of this article is the impacts of social audit in human resources management, in full compliance with the identification of social risks that may threaten the proper functioning of the economic entity. An essential tool used in human resource management is social audit,...

General research area of this article is the annual social reports that have as main objective the good information of users of both the internal and external users of accounting information reported. In economic, financial reports along with reports of social attract itself an end, equally...

In all conditions of time and space, economic activity involving work objectively factor designed to exploit natural resources and monetary system in its interest. According to Adam Smith, the work is a primary factor, the original production was considered by him as the sole source of national...

In recent years, economists and specialists in human resources have shown a growing interest for more efficient wage policy, one that proves to be judiciously developed and in accordance with the specific activity of each entity. Therefore, an effective wage policy should be part of the general...