Comparative analysis of the results received from the application of FS and D methods for evaluating the effectiveness of management systems of financial joint stock company, strategically oriented of one and the same company, has a significant interest. To assess the efficiency of management...

Today, when the national academic education system is chronically underfinanced, the universities must identify, more than ever, in addition to their current resources, other funding sources that will contribute at reaching the assumed missions. A significant funding source is represented by the...

The International Financial Reporting Standards (IRFS) represents a set of accounting standards, issued by the International Accounting Standards Board (IASB). Many of the standards belonging to the IRFS are commonly known under the name “international accounting standards”. The present...

The International Financial Reporting Standards (IRFS) represents a set of accounting standards, issued by the International Accounting Standards Board (IASB). Many of the standards belonging to the IRFS are commonly known under the name “international accounting standards”. The present...

The accounting classification make nothing else than suggest how diverse the regulations and the accounting practices. In spite of the differences existing between the national accounting systems, there are still numerous cultural, social, political and of other nature conditions, that allow us...

The central issue of this papaer is linked to competitiveness, in the context of integration in European Union. Big economic-social changes linket to: GLOBALISATION, FREE-TRADE, BUSINESS’ INTERNATIONALIZATION, TECHNOLOGICAL REVOLUTION makes today cometitiveness problems to become the problem...

The problems of the environment are complex and closely related to a country’s social-economic status, to its progress in general. The economic growth must not deteriorate the environment; in fact it has to guarantee a constant protection correlated with the improvement of the life quality....

The human resource is the most important production factor. The paper identifies the major shifts which took place in the economy sectors regarding the ocupied population and the evolution of unemployment in this period.

Earnings include amounts resulting from the removal of fixed assets and long-term average. The definition also includes income and unrealized gains, for example, those resulting from the revaluation of investment securities and those resulting from the increase in book value of assets within...

In the research contract, no.60C from 21.12.2009, concluded between the University of Craiova and EURO TYRES MANUFACTURING LTD. from Drobeta Turnu Severin, in the section International Auditing Standards regarding the Environment of Control, the aspects of how auditors approach the environment...