Dynamics of organizational forms manifests to the enterprise level, and to its subsystems. Human resources function is subject of optical and content changes that are exacerbated by the emergence of NTIC. To be able to promote change, human resource function should adopt a structure best suited...

Auditing is a field of action in financial accounting. Currently, audit means verification of audited accounts of enterprises, as the financial audit leading to certification. The paper highlights the results of a study conducted by the authors on the literature review regarding the risk...

The phenomena that mark the economic environment in recent decades are under the sign of globalization, interdependence and interaction. Whatever happens in any corner of the world, affects more or less extensively the local economic environments. In these circumstances, any organization,...

This article is presenting his debut as a corruption-related concepts such as those involving its definition, the corruption importance, the institutional causes of corruption in the public sector and the attempts to quantify it by Transparency Interna?ional, world leader in the fight against...

The existence of a wide range of actual or potential threats with effective impact on the business entities is a certainty, as well as their influence on the results of the entity (often negative). In this context, increasing economic performance and conducting effective activities are strictly...

An overall growth can be registered at macro and micro level without achieving a development and this only under conditions of continuous improvement methods and techniques of organization and management within the unit. Cost and cost information play an important role being considered and...

The issues discussed inside this article refers to the identification of certain budgetary indicators which, by their level, characterize the public sector of the emergent economies inside the European Union. Due to the fact that those indicators have different connotations, we will proceed to...

In order to maximise profit and to reduce the burden of tax in the jurisdictions with high tax, many of the multinational companies abuse transfer pricing by directing the profit towards subsidiaries which are localised in more favourable jurisdictions from this point of view. The cross-border...

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...