Romanian Abstract: Problematica legată de politicile contabile este dezbătută frecvent în mediul academic dar şi în cel de afaceri. De asemenea, reglementările contabile în vigoare stabilesc obligativitatea pentru toate entităţile de a elabora şi aplica politici contabile proprii,...

The reality in all organization is that the directors and board are in the position of highest influence and their primary responsibility is leadership. As such, considering the consequences of a recession such as we currently face is not the time for directors to abdicate their responsibilities...

Business processes flexible automation projects involve the use of methods and technologies from Business Processes Management area (BPM) that aim at increasing the agility of organizations in changing the business processes as response to environmental changes. BPM-type projects are a mix...

English Abstract The groups of companies are an economic reality without regulation of a general nature, with only specific regulations in certain areas. Working relationships within groups of companies have certain peculiarities. In court practice, there were identified situations in which an...

Romanian Abstract: Sesizarea CJUE pentru pronunţarea unor hotărâri prealbile cu privire la interpretara dreptului Uniunii Europene nu poate avea un scop pur teoretic (de ex. Ordonanţa Curţii din 7 octombrie 2013 în cauza C-82/13) ci unul în mod necesar practic, de natură a permite...

Evidenţierea determinanţilor structurilor salariale într-o economie in tranzitie este obiectivul principal urmărit de acest studiu. Analiza încearcă, prin utilizarea unor tehnici microeconometrice de investigaţie a datelor individuale, să surprindă dinamica determinanţilor...

The paper formalises the interaction between active labour market programmes and ordinary higher education in a general equilibrium framework. Both education in prorgammes and ordinary higher education serve to increase the supply of high-skilled labour. The model features a dual labour market...

The paper discusses the empirical methodology developed by labor economists in order to analyze the gender wage gap.