Data warehouse technology includes a set of concepts and methods that offer the users useful information for decision making. The necessity to build a data warehouse arises from the necessity to improve the quality of information in the organization. The date proceeding from different sources,...

As competition gets tougher and tougher, companies have to implement new management systems to stay efficient. Along business performance monitoring application, executive information systems, business intelligence systems and decision support systems (DSS) help managers to lead their companies...

The low level of health expenditure per capita and the lack of efficiency within the Romanian health insurance system call for the creation and implementation of certain additional means medical risk management and healthcare financing. Therefore, in 2011 a bill has been drafted introducing an...

Creating the Single Market and EU enlargement were issues with profound implications on the tax systems of Member States in general and corporate income tax systems in particular. In the context of the tax competition appearance in the European Union, the issue of corporate income tax impact on...

Data warehouse technology includes a set of concepts and methods that offer the users useful information for decision making. The necessity to build a data warehouse arises from the necessity to improve the quality of information in the organization. The date proceeding from different sources,...

Over the past two decades, health insurance systems have faced various obstacles, mainly of financial nature, which have ultimately led to various reactions of the private health insurance market. In addition, due to the economic and financial crisis, the role of private insurance is constantly...

This paper aims at analyzing characteristics of private health insurance (PHI) in low- and middle income countries and evaluating its significance for national health systems. In many countries the importance of PHI to finance health care is on a rise. Various factors contribute to this...

The "Common Consolidated Tax Base" system is an ambitious goal of the European Commission. Technical discussions related to this system were launched in September 2004, when was formed a working group to help the Commission to prepare a legislative proposal in this regard. Until now has been...

The new European System of Accounts (ESA95) has been an important step forward in getting harmonized definitions and accounting rules and more detailed national accounts for the European Union and its Member States. National Accounts provide time series for observing changes in the overall...

The adoption of the euro as a common currency in 17 of the 27 member states of the European Union was achieved in a process that did not strictly observe the recommendations of the economic theory of an optimal monetary area. The elimination of exchange rates before the establishment of European...