In this paper we analyze how important it is to outsource some activities of human resource management, the advantages and disadvantages. We will also study the stage of Romanian companies outsourcing.

To elaborate or project an adequate wage system it is necessary to take into account: the market for which the company works, technology and manufacture factors that is using, labor market context and socio-cultural environment.

Although initially the system was first applied to individual work performed by employees, he was subsequently extended to work group or groups, where for a particular job requires more operators contest. The system is actually the first application in a form evolved and adapted to modern...

The analysis of the evolution of scientific research on accountancy is extremely important as one can only judge the present phenomena that characterize a certain field on the basis of a solid historical background. The aim of this paper is to offer an overview of the evolution of accountancy...

Considering the specialized work in managerial accounting, this paper aims to show which cost calculation principles are actually applied in the coal mining industry today. The methodology used in this scientific approach is of qualitative nature, using the following methods: direct observation...

The financial analysis is a discipline that belongs with accounting, management control, auditing, etc.. in the category of management sciences. This paper aims to highlight the importance of this discipline into the management sciences Economic and financial analysis contribute to develop...

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...

International problems generated by the phenomenon of double taxation appeared for the first time during the Middle Ages. Situations of double taxation were most often caused by the juxtaposing of two or more jurisdictions. The first record of these situations dating since XII century and it is...