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...

In our country, internal audit is a new concept, practiced on a microeconomic level. Originally, “to audit” could have been translated as “to check the financial statements of a company”. The purpose of a statutory audit is to determine whether the organization provides a fair and...

There are cases when entities initially recognize certain goods as tangible non-current assets or as stocks and, subsequently, depending on the actual exploitation conditions, aiming the intention to sell or the intention to use, on a continuous base, appears the necessity to reclassify them....

The internal audit has known a continuous evolution, the sphere of the specific activities being gradually extended from the financial and accounting area to the entity’s operational area. This aspect is significantly influenced, among others, by the subordination means of the department of...

In this paper we intend to present in an objective manner the process and the challenges of the fixed assets. In our approach we described the mechanics of the internal control, testing those mechanics, testing the operations from a sequence. In doing so, we believe to have indicated the depth,...

Although traditional economy more SMEs seem to be effective only run on intuition, judgments and experience, without recourse to another information system than the one represented by some accounting data as mandatory (Dupuy, 1987) , the frequent absence of these tools can explain more...