The prevention of arrears is always the first step of action plans to improve the collection of the fiscal receivables. In this respect, one of the priorities of the tax administration is the imposing of the fulfillment of tax and payment declaration, through this it is realized the improvement...

Information on cash flows of a business are useful to users of financial information, putting them available certain information to evaluate both its ability to generate cash and cash equivalent, and it needs to use those cash flows. Taxation exercises a substantial influence on the cash flows...

Although there is a global tendency of increasing the purchase volume of goods or services on the Internet, in the same time there is the possibility of fraudulently use of cards to pay for them. The online stores have to provide the security to the necessary data for the delivery of ordered...

Starting from the idea that all the cash flows are accounting movements, but not all the movements are accounting flows, we establish that all flows are reflected in accounting through appropriate operations of the generated transfer, but not all accounting transactions are cash flows, because...

In conditions of economic crisis, the development of the organizational integrated software systems knows a recession, both the supplier's perspective and the perspective of the beneficiary - the organization (company or public institution). The paper summarizes some aspects of the impact of...

Romania could break this crisis, this economic deadlock by making use of some appropriate, relaxed fiscal measures to the advantage of the trading companies. However, these helpful measures seem to be delayed. Some fiscal measures have been taken, but not all of them pleased the Romanian...

The present paper presents the main problems of the didactic staff in Romania, under the following aspects: the deficit of the social status, expressed by the low level of remuneration, the diminution of the educator profession, the lack of attraction to the didactic career among young people...

The present paper presents the teacher’s professional responsibilities implied in the activity of students’ evaluation. It represents a part of an ample model of evaluation of the teacher’s activity. Firstly, we described the model and secondly, we presented, shortly, an experiment, an...

Active Directory is an implementation of the director services LDAP(Lightweight Directory Access Protocol), used by Microsoft within the operating systems Windows. Thus, Active Directorymakes available for the administratorilor a flexible environment with a global effect in order to: assign...

The decreasing in arrears through obliged enforcement is an important objective of the National Tax Agency. In this regard the execution organs of the territorial structures of ANAF can use a number of means provided by the Code of Fiscal procedure, such as the attachment of movable and...