The global economic crunch had a big impact on the private sector all over the world. Media and controllers presented cases of corruption in business and identified special areas where companies, governments, investors, consumers and stakeholders can contribute to stop fraud and corruption....

In recent years, cultural organisations have introduced and tested new management tools to achieve their institutional goals of efficiency, effectiveness and social cohesion. This process has been widely linked to New Public Management for public sector cultural organisations, but the...

The dissemination of financial information into the sector ensures and develops thetransparency and trust of the community into the state entities. In this context, the undertakenqualitative research has as objective to identify the extent to which the entities belonging to thesector of central...

To decipher the "threads" of various forms and elements of content that show the pension plans, public or private, we appealed to the principle of accounting entity. The plans of defined contributions and the plans of defined benefits were investigated in terms of the following entities: the...

Since 1986, Vietnam has been reforming its economic system, moving from a centrally planned economy to a market-oriented economy connected to the rest of the world. This process has been shaped by the tensions and power relationship between moderate and radical reformers and the interaction of...

The Italian Public Administration is the subject of ongoing reforms, especially due to the high public debt. After several attempts in recent years, choosing an organizational model similar to that management, overcoming the traditional bureaucratic organization. The new management model...

The global financial crises created a different context for the economic growth and globalization. In the last few years, five risks have been designated as “risks to watch”, as survey respondents assessed them with high levels of variance and low levels of confidence while experts consider...

In terms of structure of local authorities, we made an analysis of how the principle of sustainable development applies by highlighting the fact that it differs locally in structure and content from the overall development which shall be addressed at national level. Locally, we have identified...

The present paperwork contains issues regarding financial reporting at the public institutions and non – financial entities. The main aspects are regarding the obligation of all entities to present the financial statements, the content of financial statements in public institutions and...

German credit institutions have the duty of banking confi dentiality, i.e. they are obliged not to divulge their clients’ credit and fi nancial circumstances and to deny queries in general. Banking confi dentiality is not specifi cally regulated by law, but the prevalent view is that banking...