The value-added tax (VAT) is an indirect tax, supported by the final consumer of the good/service that it is applied. During the productive and commercial cycle, the companies pay VAT according to the value added on the good/service. Quite recently appeared in the fiscal system of different...

The main objective of this paper is to investigate the relation between the foreign ownership and firm performance. The study was conducted for the companies listed on Bucharest Stock Exchange, in the first, second and third categories. The financial companies and the credit institutions were...

It is known that the world economy provides the entrepreneurs a wide range of functional integration in foreign trade systems, but these commercial transactions are subject to common rules established and uniformly applied throughout the world. In the context of the importance of time or place...

The current research represents the valorization of the dissemination the design framework of an interdisciplinary area of research, validated through SPAS European FP6 project and a national BIOSIG- PN2 and has as objective to channel communication on target market, through personalized...

Romania can not overcome the financial crisis without business growth, without finding opportunities for economic development and without attracting investment into the country. Successful managers find ways to overcome situations of uncertainty. The purpose of this paper is to determine the...

This paper presents the first results of a research project which has the aims to identify the problems appearing during the preparation of mergers in compliance with valid Czech regulations and to analyze economic causes and consequences of mergers. At the first stage it was necessary to...

The main objectives of this paper are to describe the necessary steps to identify the ultimate owner and to investigate the relation between the ultimate ownership and the financial performance of Romanian mining and quarrying listed firms. The study was conducted for the companies listed on...

Fatigue is considered to be the most common mechanism by which engineering components fail, and it accounts for at least 90% of all service failures attributed to mechanical causes. Mechanical properties (tensile strength, tensile strain, Young modulus, etc) as well as fatigue properties...

Web servers worldwide generate a vast amount of information on web users’ browsing activities. Several researchers have studied these so-called clickstream or web access log data to better understand and characterize web users. Clickstream data can be enriched with information about the...

Today, accounting is a necessity and not a desire. Concerns for the improvement of accounting practices are necessary, especially in Romania, where these activities are strengthened with the progress of the Romanian economy integration into the structures of the European Union. This paper...