Lucrarea se concentrează pe modul în care evaziunea fiscală (sau frauda fiscală) sunt sau pot fi generate de contabilitatea financiară, la nivel organizaţional. În context, sunt dezbătute într-o manieră polemică conceptul şi cauzele evaziunii fiscale pentru a stabili cadrul...

The paper presents the knowledge concept in both classical and contemporary vision and analyze the knowledge as a production factor. In the same time, the paper illustrates the influence of the knowledge over the higher education system, through some specific elements (Internet, electronic book,...

This paper presents the two most important factors that influence the development of quality management in education: the globalization and the sustainable development. The four well known quality management principles (Deming) can be adapted and implemented in the education system case, too.

The article analyzes the necessity for studying the efficiency in the education area. In the same time, the discussion is focused on the main perspective of efficiency’s analysis: classical perspective and systemic perspective. This paper is an integrated part of the research program Micro and...

This article approaches present debates at the international level (the European Commission Untidier and DeSeCo Project of the OECD) regarding learning to learn competence and some concrete initiative developed starting from these debates.

The education represents a priority to all the governments from the European countries, even though the structure of the educational system differs from one country to another. Taking this in consideration, the importance of the educational and formation systems must be reconsidered, in order...

Universitatile sunt considerate institutii ale "invatarii". Dar, cine si ce invata in universitati? Ceea ce se iInvata in universitati reflecta necesitatile unei societati antreprenoriale? Analiza literaturii de specialitate demonstreaza clar ca, la nivel international, s-a scris si discutat...

The lasts years has seen an explosion of interest in risk management throughout business, the public sector, and society generally. Textbooks, articles, pamphlets, and other publications on risk management subjects are constantly appearing and the number are beginning to grow significantly...

În literatura de specialitate s-au consacrat o serie de modele ÅŸi metode de măsurare a timpului necesar pentru a recupera decalajele dintre diferite sisteme, prin determinarea ritmului de dezvoltare pentru a ajunge la un anumit nivel de referinţă, într-o perioadă determinată...