Deterioration of economic situation at global level showed the necessity of finding solutions for reducing the spread of negative effects between Member States. The widening and intensification of surveillance’s mechanisms of Member States’ macroeconomic developments seems to be necessary in...

The role of SMEs in our society has become increasingly important as creators of employment opportunities and as key players of the local and regional prosperity. The changing environment in which the enterprises operate as well as the limited resources, emphasize the role of the professional...

The main objective in creating and sustaining a customer-oriented culture within the professional accountants, as members of the Body of Expert and Authorized Accountants from Romania is meeting the needs and expectations of each client. In this sense, each of them must realize the importance of...

In this article we proposed to achieve a synthesis of the key moments in the evolution of the concept of balance, of the theories formulated over time, of the presentation forms of the balance sheet, a taxonomy of balance sheets, supplemented by a breakdown of the concept of financial position...

As a basic component of modern society, the taxation should combine the main objective for the public authority, to ensure most of the resources necessary to carry out state functions, with targets at least as important on the country's economic development, supporting social issues, respecting...

The principal causes of the occupied evolution and of the unemployment from the county Galati were: the general economic decline and the specific one of the county, the failure of macro-stabilization, the relatively low investments, low labor mobility in the territorial plan and professional,...

There is a need for harmonised data on intangible investment for international comparisons of investment (both international comparisons of intangible investment per se, and comparisons between tangible and intangible investment as a whole) and to analyse the relation between them and indicators...

SMEs now have a significant importance for the majority of developed and developing economies. Statistics from almost every country show that SMEs prevail in each and every economy. A developed SMEs sector means growth, innovation and last but not least, jobs. SMEs represent the majority of...

Market value is a representation of exchange value, that amount of money that a property would bring if it were offered for sale on a free market, at the evaluation date, as required to meet the definition of market value. At one point a company may have a market value superior or inferior to...

The National pension system, in the light of major economic and financial transactions that take place today, can be challenging, through the difficulties that they create and the solutions that they offer. This paper is a comprehensive study on the public pension system in Romania facing the...