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

It is well known that the people of a company are a strong resource for business and that the human resource function is valuable in assisting the workforce in order to accomplish the objective of the company. The productivity of a company is strongly related to its people and its strategies....

This work is based on the analysis of the public and private support to education and human capital development in two specific national contexts: the U.S. and Italy. Recent researches have firmly demonstrated the value of higher levels of education for socio-economic development, poverty...

Even though over the years has enjoyed wide media coverage, with highlighted aspects, discrepancies and inequalities of economic potential between different regions of the world, or even parts of the same countries always remained topical. Difficulties arising from these differences were always...

The traditional analysis of unemployment in relation to real output dynamics is based on some empirical evidences deducted from Okun's studies. In particular the so called Okun's Law is expressed in a linear mathematical formulation, which cannot explain the fluctuation of the variables...

The study uses a linear model that reviews the connection between inflation rate and a few macroeconomic indicators: Harmonized Index of Consumer Prices (HICP), Gross Domestic Product (GDP) and unemployment (Unempl). The purpose of this study is to discover the influence of these macroeconomic...

The present paper present a study done on the Human Resources in Science and Technology (HRST) in Research Development and Innovation (RDI) sector in Romania during 1993-2009 .This paper started from the elements defined in Canberra Manual based on the qualification and occupation. Labor force...

In this paper, the authors will try to analyze the evolution of Romania's labor market, in the last nearly 22 years. More precisely, we will analyze the evolution of the number of employees, the number of pensioners, and the number of unemployed workers, in the mentioned period of time, and we...

Starting from the way in which women, generally speaking, understand entrepreneurship – as a choice or as a necessity, the present paper aims to discover in what percentage women in the West of Romania, have been influenced in the decision to become entrepreneurs or in self-employment option...