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 assessment of a significant ascertainment made by the auditor is particularly sensitive which shapes the quality of a mission as a whole. Materiality plays a primary role in determining the relevance of information provided by the users of financial statements. This material highlights the...

In this paper I explore the phenomenon of personal development in an "unconventional" way. The contribution of this paper is to use a different method (i.e. in -depth interviews) to focus on a different unit of analysis (i.e. managerial couples) in a different context. In addition the...

In this research paper we described the existing relation between the controllable components of the current learning context (CLC) which leads us to Biggs’s aligned system of instruction. We tried to shape the CLC components in order to increase the CLC effectiveness. We succeed to do this...