The European examination process of mergers proposes an efficient analysis, transparent and adjusted to merger economical circumstances. The European examination of merger has an administrative side ant the European Commission itself has the decisional authority to impeach or not over a...

The European normative framework in company matters was adopted with the purpose of harmonization of national laws in the context of international affairs development, in order to integrate the supranational business forms on the Single Market. Yet, in the present economic context, regulating...

This paper explores the latest trends in Romanian investment fund industry by examining the investors’ prudentially behavior before and after the crisis. We focus our study on a data set from the Romanian National Securities Commission (abr. CNVMR), with evidence on quarterly data on net sales...

In the past decades, the number of sources of pollution has increased and their consequences on the lives of humans, plants, and animals are ever more alarming. Numerous personalities in the entire world draw the attention on the present unprecedented aggression against the environment. Romania,...

The new economy based on globalization is increasingly important, which shows the decisive role played by intangible capital in achieving the competitive advantage of companies. However, this intangible capital is the hidden side of a company's value, as it represents the company's intangible...

Accountancy deals with the measurement, registration and control of the most important parts of business. Accounting is a central activity in a business’ economical life. The role of accountacy becomes even more important in modern economy, which relies on information. Due to the fact that...

According to position document no.11 “Economic and Monetary Union”, Romania has committed to report after the European System of Accounts ESA 95. The exploratory study was used to enframe the issue into the general context. The data was collected by means of empirical experiment.The purpose...

The specific dimensions of sustainable development are interconditioned, but in the present paper we intend to emphasize the importance of the ecological dimension. The role of the natural environment in achieving the economic activities is vital, but its quantification possibilities are...

The paper approaches the problems of tangible fixed assets. We consider pertinent such a research, even if the accountancy of tangible fixed assets in the constructions field does not differ from their accountancy for other firms with different activity field, in the case of firms in the...

Corporate governance represents the system through which a company is being controlled and managed. In defining of this concept, works on the idea overall performance of the company is based on the theory of interest holders. The paper concerns about the relationship between corporate governance...