It is well known that through the evaluation process is harder to calculate the real value of the balance sheet elements in accounting. Value and the evaluation process in accounting represent the main trigger point for the modern accounting research. The main aims of this article are to provide...

The present financial crises determines an increase in analysing the application of regime switching over portfolio investments. We applied the switching regimes to measurement of risk as presented in post-modern portfolio management theory. Post-modern portfolio theory include investor’s...

The success rate of software development projects can be increased by using a methodology that is adequate for the specific characteristics of those projects. Over time a wide range of software development methodologies has been elaborated, therefore choosing one of them is not an easy task. Our...

Almost every day, and quite often, we hear about how important the data, the information or the knowledge at work is. The saying "The one who has information, also has control” is more current than ever; it provides reliability, it awakens passion and determines you to store everything. We...

At present, the performance measurement in accounting is achieved with the help of the compre-hensive income, which contains the determined result in the profit and loss account, also the profits and losses are accepted directly in the equity. However, not so long ago, the comprehensive income...

Prenant en compte les données fournies par les entités figurant sur l Global Reporting Initiative concernant la responsabilité sociale des entreprises, cette étude, basée sur une recherche de type réglementaire, définit un nouveau concept "social - financial responsible reporting",...

The paper debates solutions, points of view and a commune language for Green Accounting. The main purposes of our research are the following: 1.Define the object of Green Accounting 2.Scope 3.Theory and specific practices 4.Disclosure and financial analysis 5.Romanian experience in Green...

This article offers an image of the consequences that have arisen in the accounting practice in Romania, as a result of frequent changes in Romanian accounting in the recent years. In order to achieve this objective, it was conducted a positive type research by applying a survey among the...

More often, we realize that we do not live for ourselves, that the saying “seize the day” should be revised in the light of the implications of our own actions for the others and the responsibility and each one’s responsibility come from the individual social consciousness, especially from...

General purpose of financial statements is to satisfy the needs of users who are not in the position to require of the entity to prepare reports tailored to their particular information needs. Because the public is one of these users interested of social information and because the financial...