In a highly competitive global economy, improved access to financing by innovative small and medium-sized enterprises …, the lack of an equity investment culture, market fragmentation, informational problems and high costs are among the main …

. Majority opinion is that the financing of investment must be made by sources having character of permanence. However, a problem …Debates on the financing needs registered a firm levels were a constant concern of specialists but especially managers … lowest financing cost. Since the shareholders require a higher remuneration of capital investments superior to those on the …

Software performance and evaluation have four basic needs: (1) well-defined performance testing strategy, requirements …, and focuses, (2) correct and effective performance evaluation models, (3) well-defined performance metrics, and (4) cost …-effective performance testing and evaluation tools and techniques. This chapter first introduced a performance test process and discusses …

-based economy. The recognition and evaluation of internally generated trademarks is an unsolved aspect of accounting regulations in … based on entity economic performance and not the accounting goodwill which follows accounting regulations. …The current accounting treatment of intangible assets is far from being generally accepted and defined in the knowledge …

The article focuses on distinguishing the concepts regarding the bonds as a requirement of the investment decision …

Our demarche is focused on understanding the accounting regulation process in Romania in order to accorde with the … European Union Accounting Directives and the IAS/IFRS standards. In our essay we want to describe the Romanian solution adopted …

-out or gestion déléguée - delegated management. …