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...

Enterprise evaluation has an economic and financial character. The evaluator’s investigations regarding the enterprise financial situations as well as the numerous economic, technical and strategic analyses are finally meant to establish the real enterprise values reflected in the market...

Why Infrastructure as a Service? Because by finding an answer to this question, we will find solutions relevant both to the reduction as much as possible of initial costs incurred with the IT&C infrastructure and to a better control of the operational costs such as services delivered very fast...

Organizations of all sizes and kinds are challenged by the needs of information management. Given the increasing competition in the current business environment, organizations are paying more attention to the knowledge as a key element in obtaining competitive advantages.One way for the...

In Romania, internal audit has been adopted as a fashionable term in the field of financial control, but with time we managed settling internal control concepts and internal audit. Currently there is a problem with understanding the internal control system, which is the subject of internal...

The concept of fair value challenged the interest of both the accountant normalizers and that of professional accountants, being an omnipresent notion in all established articles to the subject by the IFRS. The actual concerns of organisms that emits accounting standards are focused over norms...

In this paper we want to bring arguments to support the use of cost – volume – profit analysis in the hospitality industry, especially giving the current crisis. It can respond promptly to some questions that may arise during the conduct of business because it allows the calculation of...

The spillover of the credit crisis into a broader global economic downturn brings with it a number of accounting and financial reporting related issues and risks in financial audit area. In their run to show a big profit, in order to attract investors, the assets were over valuated by the...

The purpose of the financial audit is to ensure the credibility of the financial statements presented to the shareholders, investors, send to the financial institutions and to the public but also to contribute to the good operating of the company. Users needs for financial audit, review the...

The financial crisis has started on the US subprime mortgage market in the summer of 2007, reaching unexpected levels by 2008, rapidly spreading all over the world and disrupting the global financial system. In less than a year, the balance-sheets of the biggest financial companies reported...