This paper presents a multi-criteria decision making model used for supplier selection for software development outsourcing on e-marketplaces. This model can be used in auctions. The supplier selection process becomes complex and difficult on last twenty years since the Internet plays an...

The whole social and economic life is based on some form of association. People live in societies, so the idea association appeared in the most natural way, at first in an unconscious form, moving later towards the conscious and organized association. Seeing that through the association they...

Analyzed form outside, many actions of the economical agent seem to be impulse by the self interest. As a prototype of this kind of person we have the Homo economicus as Adam Smith described it. In a blitz portrait we identify some characteristics: he is perfect rational, perfect egoist, perfect...

The issue of accounting depreciation is an older concern of this study's authors on the incidence over the true and fair view of the earning and the net value of the non- current assets. Proceeding from the consideration that the present depreciation methods, acknowleged by the accounting...

The present study has as main objective to reflect the state of literature regarding free cash flow, and to withdraw the main pro's and con's in order to create an objective image upon this indicator. The main idea generating this research was the growing interest on cash flow reporting. As many...

The aim and the central topic of this research is the understanding of the importance of Sustainable growth strategy approach as a driver to achieving top-line growth and bottom-line results. The main contributions of this line of research are to demonstrate the idea that the sustainability...

The accounting rules from each country evolve in time in order to respond the social, cultural and economical environment needs. After some communist countries (as Romania, Bulgaria, Poland, Hungary, Czech Republic, Slovenia, Estonia, Lithuania, s.o.) joined the European Union an important...

The hospitality industry represents one of the most dynamic sectors of the contemporary society, with an emphasised role in the process of globalization. Currently, the hospitality industry does not only face the challenges of the economic crisis but the changes in the market, the consumers'...

The scope of this theoretical research is to outline recommendations for improving the complex process of detection of accounts manipulation. In this respect we turned to the previous literature and assessed empirical studies in order to be able to develop a robust model for understand the...

The financial audit is called in to take the responsibilities on prevention of shocking events in the life of a company. Therefore we have to look into both of some concepts and the practice of financial audit so as to improve its performance and utility. On this purpose we assume some proposals...