The recent global financial and economic crisis has revealed some weaknesses in the regulation and supervision of the financial system and its architecture, especially in the treatment of systemic risks and vulnerabilities, and also the financial implications and downsizes of the globalization...

In this article we present the risks faced by the new countries that have joined the European Union, and which also desire to adopt the euro currency as quickly as possible. We will analyze the existing literature regarding the ways these risks manifest themselves, depending on the economic...

Starting form the accounting status as a social and institutional practice and the economic role of financial reporting, the paper addresses the issue of social and environmental accounting and reporting regulation.We propose an analysis of the main rep

The relevance of management as significant factor of business activity can be established on various management systems. These will help to obtain, organise, administrate, evaluate and control particulars: information, quality, environmental protection, health and safety, various resources...

In March 2010, the European Commission renewed its strategy to promote Corporate Social Responsibility in order to ensure long term employee and consumer trust. Corporate Social Responsibility is considered more relevant in the context of the economic crisis because it can help to build (and...

From the second half of the twentieth century, the importance of the tourism industry to the world economy continued to grow, reaching today impressive figures: receipts of almost $ 1,000 billion and direct employment for over 70 million people (WTTC 2012), without taking into account the...

One of the most important areas of development during the last 15 years, as far as accounting is concerned, has been the environmental reporting and accounting, generating interests beyond the restrictions imposed by purely academic discussions or the professional accountants community. The...