The International Public Sector Accounting Standards Board (IPSASB) has released in June 2012 a Consultation Paper (CP) entitled “Public Sector Combinations†(PSCs) to initiate discussion on the possible accounting treatment for these events. The purpose of this paper is to examine and...

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 purpose of this research is to analyze the corporate governance information disclosed by Romanian listed companies on the internet, with the objective of assessing the extent and the influence of several corporate characteristics on the level of infor

Turnover rates for hospital personnel (nurses, doctors and auxiliary staff) have been increasing in recent years, especially in the public sector, being the result of a couple of factors. I believe that one of the main causes is related to organizational culture aspects. This research analyses...

The pre sent paper focuses on the management associated with relatively common concepts: objective, result and performance (ORP). The study is important because in the Romania of the year 2011, a “state reform” is being planned, which will substantiate into the reorganization of public...

Considering the multiple benefits of volunteering, this paper analyses both the forms and the sources of volunteering among students. Community participation in all its formal or informal types, by producing collective goods is proven to be beneficial for the society. Nevertheless it has...

The current paper is aimed at identifying the social enterprises according to EMES criteria by investigating the social economy actors in Romania. As an emerging field of study, social entrepreneurship and social enterprise have captured the attention of both practitioners from Europe and North...

Romanian non-governmental organizations (NGOs) have the specialists and the capacity necessary to atract funds from European Union for european integration aim. For this purpose they create and implement different kind of projects (social, cultural, etc.). To create such project it is only...

The objective of this paper is to further research the already established relationship between economic growth and health by using the results of some previous works and applying them on the recent data, in order to find out if the economic growth rate i

The paper aims to establish the principal correlations and positions of the tertiary sector in the Romanian economy, for realistic assessment of the actions, decisions and developments in this field. The research starts from the statistical analysis regarding the current condition and the...