Challenged by UE adhesion objective, Romania made significant steps in structural reform, inducing major changes in local business environment. According to last World Bank Report, titled Business in 2006, Romania is placed in top of reformers who act for business environment improvements,...

This paper theoretically explores the considerations and reasons for choosing to become entrepreneurs. Both the rewards (achievement, freedom, power) and difficulties outlining the lifestyle of the entrepreneur are presented. Furthermore, myths and realities about entrepreneurs are presented ,...

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...