CSR starting premise that aims to harmonize economic, social and environmental. In Romania, CSR is a relatively new field, but now more and more business in the Romanian society, being promoted, especially through multinational companies. A sensitive issue, at least for companies doing business...

Control risk (CR) refers to the likelihood that material misstatement of the financial statements can not be prevented or detected and corrected by the entity's internal control. This risk is assessed by the auditor after obtaining an understanding of the entity's control environment risk...

While companies often view customer loyalty programs as a fast way to enhance profitability by inducing customers to buy, they are finding that there is a much greater value provided by this programs: the collection of information from program members. In this new light, the main aim of this...

The form and content of the capitalist world economy is fast evolving and we find capital being increasingly concentrated and centralised as the battle of market competition intensifies. Companies have to keep running just to stay in the same place so intense is the competition. One of the...

Corporate social responsibility (CSR) is a contemporaneous research topic due to the impact on the companies concerning the aspect of the favourable image of the customers and of the local communities, and also concerning the increase of the economic and financial results, and the employees and...

In the last years the expectations towards CSR are increasing and with this also the demand that businesses behave in a socially responsibly manner. But we should not forget that Corporate Social Responsibility (CSR) is a contested and also evolving concept, fact that is evidenced also by the...

In the past century, the business models were focused on providing a basic product at a low/very low cost, then charging excessive amounts of money for refills or for associated products/services. In the 21st century, the business models have to take into account not just the new technologies,...

At first, the responsibility of every company was the obtaining of a most substantial profit by its owners, without taking into account the fact that all the employees have contributed to this success, beginning with the manager and ending with the doorman; the clients, in their consumer quality...

Corporate social responsibility helps achieving different social, environmental and economic policy goals, but it can also contribute to competitiveness. This paper concentrates on how CSR could help competitiveness at level of individual enterprises. Moreover the connection between macro-level...

The obligation to make financial statements according to the IAS/IFRS allows the European groups, with branches in another European country to reduce costs. In fact, instead of multiplying the editing of the accounting data (the balance sheet according to the local national law and the one...