Fiscality is a reality of nowadays’ economic life, an important factor in the management of a company’s revenues and expenses, appearing under the form of taxes, fees and contributions paid by a company to public budgets. For these reasons, all owners or managers are interested in managing...

This paper concerns the professional reasoning as an expression of the competence based on the scientific mastery of a certain field. Thus, we have approached competence as the skill of the capacity of the professional to give an opinion on a thing based on the profound knowledge of the problem....

Opinion leaders and other policymakers want profound changes in rights (such as Medicare and Social Security) and a tax on financial transactions - which would simultaneously raise money and would discourage another crisis - should be part of the discussion. We explore whether a Financial...

Starting from the fact that pensions are the key elements of social protection systems, this study aims to analyze the social policy in Romania in terms of internal and external factors that represent a barrier to the sustainability of the system compared to the achievements of social policy at...

The paper brings forth additional information necessary for a better application and perception of the concept of statutory audit for all those who are interested in this matter. It emerges from the need of European harmonization and international convergence, limiting the content and the...

The accounting systems of traditional administration have lost their credibility, in the sense in which the accounting information that they produce is lesser and lesser adequate to the action and the control of the modern enterprise, based on the diversity of the production and the...

An entity may experience minor difficulties, but it may face also crisis situations, which most often are the result of a long process of depreciation of their economic and financial condition. In specific circumstances (such as the financial crisis) all entities can face difficulties: the small...

The article describes in a real and elaborate manner the aspects concerning the correlation between statutory audit and the financial communication provided by the entity, by means of financial statements. In order to avail of a complex image of this issue, we have begun by stating clearly the...

The development of an economic entity is inextricably linked to ensuring the financial balance, which is a constituent part of the entity’s economic equilibrium.The analysis of the economic entity’s financial balance is based on terms, considering two approaches: the static approach and the...

Social control management differs from classical management control, as operating in a different environment, the people activities and relationships that are established in the organization around the production. Knowledge of wage and social costs of enterprise has two features that make them...