In all the countries with a consolidated and developed democracy from the economic point of view, a major part of public affairs are assigned in the administrative-financial and regulatory responsibility of local authorities. Similar to other states, in Romania this process of decentralization,...

In all the countries of the world, the fiscal policy is a tool used by the governments in order to get the public incomes and to stimulate the economic development, to reduce the fluctuations and the economic instability. Income taxation causes great difficulties within an open economy, like EU...

To succeed in the context of a global and dynamic economic environment, the companies must use all the information they have, as efficiently as possible, in order to gain competitive advantages and to consolidate their position on the market. They have to respond quickly to the changes in the...

Data warehouses have been developed to answer the increasing demands of quality information required by the top managers and economic analysts of organizations. Their importance in now a day business area is unanimous recognized, being the foundation for developing business intelligence systems....

In order to stay effective and competitive, companies have to be able to adapt themselves to permanent market requirements, to improve constantly their business process, to act as flexible and proactive economic agents. To achieve these goals, the IT systems within the organization have to be...

Data warehouse technology includes a set of concepts and methods that offer the users useful information for decision making. The necessity to build a data warehouse arises from the necessity to improve the quality of information in the organization. The date proceeding from different sources,...

As competition gets tougher and tougher, companies have to implement new management systems to stay efficient. Along business performance monitoring application, executive information systems, business intelligence systems and decision support systems (DSS) help managers to lead their companies...

The low level of health expenditure per capita and the lack of efficiency within the Romanian health insurance system call for the creation and implementation of certain additional means medical risk management and healthcare financing. Therefore, in 2011 a bill has been drafted introducing an...

Restrictions on freedom of movement on the internal market are generated by differences between national tax systems so that some degree of tax harmonization in the Member States of the European Union is necessary. This paper aims to present the main arguments that experts have made, over the...

Creating the Single Market and EU enlargement were issues with profound implications on the tax systems of Member States in general and corporate income tax systems in particular. In the context of the tax competition appearance in the European Union, the issue of corporate income tax impact on...