An information has value through the financial reporting. Such are taken into account factors such as: the nature of the event referred to financial reporting, the adequacy of the presentation, the credibility and integrity of information, readability necessary to allow some conclusions on a...

This article presents aspects related to creativity in accounting. In our approach we started from theoretical aspects regarding the position of accounting in the field of scientific knowledge. The paper aims to justify these positions (as a language of communication, communication tool, social...

The aim of this paper is to bring into attention an interesting game of accounts manipulation and its playes. Their expectations represent the genesis point of manipulative behaviour and by understanding their actions and gains and losses we may create a link to undestanding the process of...

Holon concept of systems theory and systems developed in after 80s of last century. The term holon (Greek: Hales = whole, derived from parts) was taken over by specialists in the field of systems, from the American Professor A. Koestler , who first used in the context of the systems division,...

On 9 July 2009, the International Accounting Standards Board (IASB) issued the International Financial Reporting Standard for Small and Medium Sized Entities ("IFRS for SMEs") which aims to provide a financial reporting framework for SMEs falling within its scope. It is a matter for authorities...

As difficult as segmenting consumer markets is, it is much simpler and easier than segmenting industrial markets. Often the same industrial products have multiple applications; likewise, several different products can be used in the same application. Customer differ greatly, and it is hard to...

In a time of economic crisis there can be easily observed the difficulty in finding managerial viable solutions to support the business at least at a level considered satisfactory in terms of economic performance. The managers will try to adopt marketing strategies able to drive to the...

Firms are coping with a competitive scenario characterized by quick changes produced by internationalization, concentration, restructuring, technological innovation processes and financial market crisis. On the one hand market enlargement have increased the number and the segmentation of...

The main objective of this article is to highlight the main method that could quantify the impact of the structural funds on the Gross Domestic Product. I also presented the regional disparities situation and the European funds absorption rate. The HERMIN model has been designed considering the...

We live times of intense change, due to fast technological development, when information and knowledge are certain factors of power. Organizations today must not underestimate the importance of capable employees, owners of these great factors like information and knowledge. The key to success,...