In an attempt to stay on the market in a more and more competitive environment, banks turn to classifying clients in behavioral types and consequently adapt their offer, their dialogue and negotiation techniques and also their selling tactics. The final goal is to maintain and attract a market...

Bank failure is the result of a defective management in banking leading the bank to a stage of bankruptcy, which means that the insolvent bank is going to be closed by the banking authority. In general, the banking sector is viewed as more vulnerable to contagion than other industries since...

In the financial decision-making there could occur wrong perceptions over some essential aspects such as risk or profitability. The illusions associated to the indebtedness decisions have some particularities, caused especially by the insufficient financial knowledge of some debtors. Sometimes,...

In the paper there are presented the main negative effects of the world crisis revealed by the analysis performed in SMEs, there are references to some approaches at the international level, and there are formulated some solutions to combat the crisis and relaunch the SME sector in Romania.

La taxe sur la valeur ajoutée est un impôt indirect, ayant une large applicabilité dans le monde, mais avec de grandes différences d’un pays à l’autre. Notre recherche a comme support informel le cadre législatif et la pratique dans certains pays européens. Notre propos est de...

Romanian Abstract: Articolul de faţă îşi propune ca obiectiv fundamental aprofundarea problematicii impactului măsurilor politicii fiscale în domeniul impozitelor directe asupra mediului de afaceri din România, divizat în două obiective operaţionale: măsurile adoptate în domeniul...

Romanian Abstract: Coordonarea politicilor economice ȋn cadrul Uniunii Europene a devenit un aspect necesar, care ȋnsă trebuie să nu afecteze suvernanitatea fiecărui stat membru şi nici capacitatea acestuia de furnizare a unui cadru propice de dezvoltare. Ȋn timp ce la nivelul...

Comparative analysis of the rules of tax and accounting, highlights that between them there are differences, in addition to many common factors to which they appeal. Manifestation of the concrete that is given by the differences, usually the result of accounting and taxation. in relation to...

For estimation the value of the firm, there can be used three approaches: the approach based on assets, the approach based on incomes and the approach based on comparison. Each type of approach include more methods and techniques of evaluation and, in practice can be used all three approaches in...

From a juridical point of view, an entity is considered in difficulty in the situation of payments’ ceasing that occurs when it can not face its due debts with the available funds. In the case of a financial depreciation, the short term liabilities are superior to the assets. The negative net...