The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts to goodwill and specific intangible assets...

The notion of "risk" is used in a number of sciences. The Faculty of Law studies the risk depending on its legality. The Accident Theory applies this term to describe the damage and the disasters. One can find studies on the risks in the works of psychology, philosophy, medicine and within each...

Starting from the objectives, activities, and the results of the empirical, quantitative, and qualitative research carried out in the AntrES project (AntrES - Project acronym "Entrepreneurship and Equal Opportunities. A new school for women entrepreneurship" – Antreprenoriatul si egalitatea de...

In the attempt to boost its international competitiveness, the European Union realized that it should enrich the ways to achieve it by using the intangible assets that it holds. Knowledge and intellectual capital, innovation, science and entrepreneurship are key drivers of economic development...

Decision making is one of the important tasks of every manager. The process of taking decisions has to be based on knowledge. For optimizing this process some software solutions has been created. In this article we tried to summarize some of the features which exists in some software applications.

In today's global economy, each place competes with other places for economic benefits. Destination has become a product that has to be promoted and sold in the most advantageous terms. The work bellow is an analysis of "brand equity" concept for touristic destinations, as found in the specific...

Internationally, elaborated research about the tourism of people with disabilities are rather limited, and they focus more on the lack of physical access to certain services in hotels. But very few studies have been published on the issue of tourism and people with disabilities. In this context,...

The information about a companyâ€(tm)s performance is necessary in order to evaluate the potential modifications of the economic resources that the entity will be able to control in the future, to anticipate the ability to generate treasury fluxes with the available resources, and to...

The main objective of our work is the conceptual description of the performance of an economic entity in financial and non-financial terms. During our approach we have shown that it is not sufficient to analyze the performance of a company only in financial terms as the performance reflected in...

This paper explores the perceptions of young students, who are training in the field of economics, to the very new products and outlines the role that marketing plays in bringing to market products based on innovative technologies. The study is conducted in Romania and tries to highlight...