The article discusses particular forms of reinsurance treaties that are used within activities of insurance companies. Each of the treaties in question offers different possibilities of protecting an insurance company’s portfolio by providing different ways of the risk transfer. Reinsurance is...

After the important progresses in information technology there appeared great volumes of data stored from different fields of human activity. From here there was a short way to developing advanced analysis techniques known as data mining. Using modern computer systems that integrate data mining...

Data mining systems on the market are usually produced by companies from fields of activity like databases, statistical analysis. Enterprises can choose from a wide variety of commercial data mining tools to pick one that best suites their needs and can operate with the type of data they have....

The concept of the quality of life gathers one of the most important part, “the level of life”. The assurance of a decent level of life depends on the degree of development of the society quantified in GDP and in the way that this is used. By looking at the fiscality impact upon the level of...

Daca ne gândim la România, o tara cu o administratie dificila, cu multiple proceduri birocratice inutile, cu o mare evaziune fiscala, nu putem sa nu încercam o comparatie a celor doua tipuri de impozitare a veniturilor, mai ales prin efectele pe care acestea le au asupra contribuabilului, dar...

O imagine completă a impactului politicii fiscale trebuie să ia în considerare atât impozitele, taxele și contribuțiile plătite , dar și transferurile către populație. Auerbach, Gokhale şi Kotlikoff (1991) au dezvoltat „conturile generaţionale” pentru a mă¬sura impactul fiscal...

The study is focused on identifying of the features of the concept of automatic fiscal stabilizers as well as on logic and economic assessment of them. The result of these steps is developing the definition of automatic fiscal stabilizer. Based on the definition, the sufficient predicates...

Performanța economică, în condițiile dezvoltării durabile, nu poate fi atinsă fără o evidențiere clară a costurilor care țin direct de acele activități care aduc atingere mediului înconjurător. În acest sens, elementele metodologice de estimare a costurilor de protecție a...

The economic process is a kind (that is, a species) of the general human action. In the paper is studied the logical possibility to define the “economic” attribute of the general human action, in an attempt to identify the sufficient conditions to have an economic process among the human...

Chartered Institute of Management Acounting UK defines management accounting as a process of identification, quantification, collection, analysis, processing, interpretation and transmission of financial information (and nonfinanciare) used by company management to achieve the functions of...