Software applications may have different degrees of complexity depending on the problems they try to solve and can integrate very complex elements that bring together functionality that sometimes are competing or conflicting. We can take for example a mobile communications system....

This paper illustrates the value of interoperability in the delivery of Government e-services: Government-to-Government, business-to-Government and citizen-to-Government. It describes the many issues involved in achieving successful interoperability programs-together with the tools, technologies...

E-learning is learning based on information technologies, and particularly based on the Interne educational system has a lot of advantages, such as flexibility, availability, time and resources savings and it respects the individual learning rhythm of eac

The activity of the financial auditors is regulated by International Standards of Revision for financial situations and information, through which the fundamental procedures and principles for this kind of missions are established. CIEL Audit and Revisi

European Union enlargement, the existence of new needs and demands, requires the development of innovation and quality of public administration, which means improving public services in the global economy as a requirement of competitiveness. The European Union hopes to achieve the major...

State aid represents selective measures of public financial support granted for activities or areas to achieve general objectives, such as environmental protection, development of SMEs, development of disadvantaged areas, rescue and restructuring strategic businesses, etc. But, even if the...

Investment decision can be regarded as one of the most important decisions taken by the management company. By the correct foundation of investment decisions depend the market position of the company, increasing its market share and gain a competitive advantage over competitors. Investments for...

Tax evasion is one of the utmost importanT social - economic phenomena that contemporary states face and whose negative consequences are felt even more on public sector, who is unable to meet the stringent and adequate needs of society. The underground economy, tax evasion and corruption are...

Environmental policy establishes long-term goals on environmental protection and the support of environmental policy must strike a balance between environmental investment demand and the financial offer, whose allocation mechanisms are complex and varied. In practice, the compliance with...

Romanian legislation stipulates incident in tax as a way of fighting outstanding tax debts in relation to certain conditionalities, the tax authorities can declare the insolvency of the debtor taxpayer and attracting joint liability of third parties on which transfer tax claims extinguish the...