Seen first as an art, " dell'arte della scrittura venezziana " as he called Luke Paciolo accounting became in turn a technique , a science , a language formalized a social game and, more recently , a techno- science. Long preserved and still used the phrase " art of manipulating figures " which...

The topicality of the study “The concept of a customs debt” is useful to the substantiation of customs policy as a component of commercial community policy and of domestic fiscal policy, so that the customs tax should provide the three functions: fiscal, protectionist and negotiation. The...

The preoccupations concerning the analysis and the administration of the risks began in the year 1970 and lasted for 10 years, aiming at different fields of the human sciences: administration, sociology, economy, political sciences. The negligence in analyzing the risks for more than 20 years...

Along time, the goal of intangible assets became very important for the activity and prosper¬ity of business. This matter is achieved as well as more and more the companies operate in a global economy which has as main base the digital revolution and information management. The increase of the...

The performance of the public sector affects us all. There are at least three reasons why we should be interested in how well it functions: it is big; its outputs are special; and it is getting bigger. With all these, in Romania, the performance within the public sector represents a concept not...

The academic literature analyzes the fiscality concern from all points of view, and the question which pressed upon the theoreticians and also the practitioners of the last decades remains: which is the adequate level of the fiscality? The difficulty in answering the question consists in...

The arrangements of the economic and fiscal reform as well as the operating economy influenced the evolution of the fiscal revenues within 1990-2004, in Romania. Against the background of the State's receding involvement on the economic and social level, a fall of public costs generating a fall...

This paper focused on the green taxes, great actuality issue in the contemporary world. As research method, the paper is based on economical theory of externalities, their presence making the company to take decisions with different social effects. Starting from social cost and private cost of...

The emergence and development of small and medium enterprises has been and continues to be a driving force for the remarkable economic progress, influencing and accelerating economic growth through more efficient use of resources. Characterized by flexibility, mobility, innovation and capacity...

As in any field, and the health system, it is necessary to know the path to follow, step which involves developing a budget of income and expenditure and the subsequent budgetary control. Theoretically, content and methodology of developing a budget of income and expenses are based on the same...