Most of the international commercial transactions consist of merchandise and capital flows. The fluidization of these flows implies special financing techniques or the use of some payment instruments adequate to the purpose: minimum risk, time and cost. The payment sources or instruments can...

Bien que les prévisions de base pour le tourisme et le Voyage en Roumanie au cours des 10 prochaines années sont généralement très positifs, ils mettent en évidence certaines faiblesses qui peuvent entraver le développement du tourisme et de Voyage. WTTC dit qu'ils peuvent empêcher la...

To obtain the established objectives from the general strategy, the enterprises have to adapt theirs policies and decisions to the real conditions in which they function. The adoption of such a set of tools is not always an easy action, because one always has to take into account the reciprocal...

Determining the law applicable for natural persons has special importance in the private international law, considering the way in which this legal institution is regulated and influences other institutions of private international law, like: law embezzlement, renvoi, public order, legal...

Using a simplified approach it may be stated that the financial accounting theoretical framework is structured on three levels. At the first level, reference is made to the accounting objectives. These objectives are fundamental for the theoretical framework. At the second level, we find the...