The elimination of customs barriers between Romania and the Member States of the European Union has influenced the international commercial transactions, which as from 01 January 2007 cease to include the operations carried out within the Community. Starting from the meaning of the...

Considering that both financial units and their employees contribute to establishing some funds of national importance for the social security, the purpose of this paper is to make a presentation of the contributions paid by employees and employers in 2007 and 2008, specifying the corresponding...

The legislative modifications, both in accounting/book-keeping and fiscal manner, influenced the leasing which is known in our country as a modern financing technique for investments, beeing thus an alternative of economical entities financing. Starting from the rules imposed to nobanking...

Romania's accession to the European Union has caused a series of changes in the structure of the international commercial transactions, as from 01 January 2007 they do no longer include the acquisitions and deliveries performed between the European Union Member States. I shall try in this paper...

The entrance of our country in Europen Union determined modifications in the romanian fiscal system, this one must to adapt to community demands/wants. Taking into account the fact that commercial transactions made in community space are not included in the international transactions category,...

The evolution of contemporary society, characterized by increasing freedom of action, gives to entrepreneurs a wide field of functional integration in the foreign trade systems of European Union and international system. Regardless of size or scope of the entities in which they operate, the...

The primary objective of accounting is to provide information in order to ensure a fair, clear and full image of heritage, financial position and results of the entity, to all interested parties, ensuring "transparency" of accounting information to all the interested people. This objective can...

In the conditions of contemporary world, the active participation in international division of labor is an essential component of the development process of each country. In this context the foreign trade, as a distinct branch of the national economy is an important factor of economic growth...

In the current world economy conditions, development of any state can not be based solely on internal sources and the national economy results. Increased volume and diversification of cross-border transactions in goods and services, the dynamics of international capital flows, and the fast...

The international experience/practice shows that inside foreign trade relations has sought to lay the ground to uniform rules and to base an orderly development of international trade, so that economic operators engaged in foreign trade can trade with each other in conditions of fair and...