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...

As it demonstrates evolution in recent years, intelligent agents technology is regarded as an essential tool in automating the decision-making functions and analysis as a means of facilitating and promoting organizational change, with significant potential in many areas of activity, including...

Like many other modern information technologies, intelligent agents and multiagent systems are used successfully in many economic areas as electronic commerce, marketing or company management. But, technology intelligent agents, multiagent systems by default, can be successfully applied in...

Performance represent an economic category by which quality of the economic activity is appreciated by companies with indexes such as : turnover, added value ,profitability , labor productivity , gross and net profit, etc .The profit may not represent aim of the company but it is necessary in...

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...

In corporate governance, through its specific mechanisms, some measures can be taken to strengthen institutional development (against corruption, administrative shortcomings, favouritism) and to promote market values. These values include accountability, transparency, primacy of law, equity,...

The economic crisis is a subject long debated at the national and international level, and it is analyzed by economists in all aspects. Extensive analysis of the causes and behavior indicators is motivated by the desire to anticipate the crisis behavior. An important component of economic life,...

The aim of the present paper is to highlight the characteristics of corporate governance structures in three main areas: Europe, USA and Latin America. This paper offers an overview of the common elements and divergent points of the corporate governance models following the particularities of...

This study aims at comparing the efficiency of the main corporate governance practices utilized presently for stimulating the financial performance of listed companies. After analyzing the literature, including theoretical arguments and empirical research results, the study concludes that the...

Through this paper the authors are trying to highlight the strategic role that internal audit function holds in increasing the efficiency of corporate governance. The research starts with a comprehensive approach to internal audit and internal control, our intention being to identify synergies...