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Accounting for financial assets has undergone a real revolution since the publication of IAS 39 "Financial Instruments: Recognition&Measurement". Particularly, the rules concerning the derecognition of these assets are entirely new and complex and therefore not easily applicable. They are based...
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From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the...
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, only those companies can survive which have the ability to adapt to these conditions. Controlling is a „helping hand“ of … negative developments of the company. This article concentrates on different ways of integration of controlling, especially … marketing-controlling in the company organization, so that the best decision should be taken. On one hand it is the objectivity …
Persistent link: https://www.econbiz.de/10005113506
The two main pillars of the knowledge society are Education Pillar and Research – Development – Innovation Pillar. In this paper, I analyze how knowledge society can be faster implemented in Romania. In this moment, the diagnose shows lack of compatibility between the Romanian society and...
Persistent link: https://www.econbiz.de/10005154554
Cognitive economics is the main pillar of the knowledge society. The concepts of cognition, evolution, interaction and institution should be considered in the comprehensive vision. In this paper, I promote the cognitive economics like consensual science. The compatibility between the Romanian...
Persistent link: https://www.econbiz.de/10005154580