In many countries, the knoledge based economy only just become an important economic theme in public sector, although it has been on the agenda of international conferences on economy for the past five to 10 years. Several countries have been implementing knowledge based economy strategies which...

Praxeology is the science of human action and conduct. It is the study of those aspects of human action that can be grasped a priori; in other words, it is concerned with the conceptual analysis and logical implications of preference, choice, means-end schemes, and so forth. Praxeology consists...

The request for appropriate financial and accounting information in terms of quality is marked by the agency and governance problems which were delineated and commented while trying to find feasible solutions. The paper analyze not only the convergence phenomenon within the managerial...

Financial audit consists of collecting and evaluating some tests regarding information in order to determine and return the accordance degree of that information with a series of preestablished criteria, performed by a competent and independent person. Doing this activity at the level of...

Financial intermediation often exposes banks to interest rate risks by creating mismatches in the maturity structure and re-pricing terms of their assets and liabilities. The interest rate risk is along with the liquidity risk a fundamental risk associated to the management of bank resources....

The paper is attempted to focus on association between critical, creative thinking and problem solving in accounting researches. The professional accountant must possess thinking skills (i.e., inquisitiveness; open-mindedness; patience, thoroughness, and perseverance) to operate in an...

In recent years, Romania has faced the problem of massive volume of packaging waste especially packaging sales type bags- which are found largely abandoned in the environment. Increasing at an alarming rate of consumption of market bags manufactured from materials hardly biodegradable, at least...

The accountancy provides knowledge which can help managers make decisions about economic efficiency. This paper introduces few accounting instruments whose practical applications provide necessary knowledge for decision-making process, with the usage of concrete examples from forestry. The essay...

The project was created with the intention of helping the managers, whose objective is to optimize the use of resources so that they obtain the wanted profit. In the first paragraphs we presented the theoretical concepts that we had in order to make this application. We pointed out the necessity...

For enterprise management, the accountant data should allow a correct calculation of costs, an acquaintance of expenditures that are reflected within financial accountancy affects the result of the exercise, but also the cost of realized products or services are not necessarily imputed, they are...