Deferred taxes came from the need to reflect the deferred debts or claims in the financial statements, in an entity's relationship with the state budget. [4] Given the complexity of the operations leading to temporary differences, in this article we will address general issues concerning the...

A part of the empirical literature seems to support the view that international differences in corporate taxation are important determinants of FDI location, while another part argue that FDI are attracted by the business environment, without taking into consideration any directly or indirectly...

An important objective for the national authorities of States Member of the European Union is to stimulate the activities of research and implementation of research results to increase economic competitiveness. Since joining the European Union, Romania started the National Plan for...

We focus the present study on cash payments made through fiduciary money (banknotes and coins), without elements of extraneity such as scriptural money or payment instruments, in order to try to configure the legal elements that fall within it, as well as the roots and economical reasoning of...

Taxation, by its nature, is closely linked to the economy and economic system. Everyday the economic entities experience the influences of fiscality and state over the course of their current activities through fiscal regulations because they can not ignore their role of contributor to the...

The existence and functioning of economic entities take place in an environment where the state through its fiscal institutions, makes its presence felt strongly and continuously through a number of laws, decrees, regulations, orders, circulars issued, published, repealed wholly or partially,...

The article deals with the analysis of the main variables that significantly influence the competitive positioning of the companies and their evolution, emphasizing the strong connections among management, environment and performances. This analysis is based on a research carried out on 614...

Project management is a technique that can aid in the planning, scheduling, and monitoring of complex projects characterized by numerous, non repetitive jobs called activities. Examples of projects that would use project management include: - developing a mass rapid – transit system for a...

The blending of entrepreneurship, psychology, and marketing research may be beneficial to all disciplines and can assist in comprehending the real essence of doing business. Psychology clearly has a valuable impact on marketing and can have the same effect on understanding entrepreneurial...

In the context of economic globalization, the scientific knowledge of the managerial behaviour from the economic organizations that carry out their activity in different geographical areas of the country, it represents a way to prevent poor performance or even failure in business. The COMOR...