Financial control contributes to the augmentation of efficiency, both in one’s business and the controlled institutions, appealing to its well-known methods and techniques. If properly targeted, these methods can lead to outstanding achievements. The overall purpose of the debate focuses on...

Increasing research and development activities, especially in the private sector, it is possible through tax incentives for companies witch unfold research and development activities. A tax incentive represents an important determined in innovative behavior. For designing and measuring public...

In XVII-XVIII centuries in England, the thinking of those who were concentrating on demographic phenomena was dominated by food resources, the development of capitalism and situation of the poor people. Also, profit and wages appeared as two complementary but opposite incomes, the profit...

The authors have focused on the provision of a general outlook on global multiregional models that enable the study of the effects of commercial policies, and have particularly analysed the models that can be applied to underdeveloped economies. Starting from a simple model, the hypotheses...

In the modern economy, the efficiency of the markets generally guarantees an effective superiority of the consumers, that unjustly consider them to be affected by large-scale diffusing of the consumption process, but which in reality are not more than the free choice expression of the consumers,...

Recent financial scandals have demonstrated that the risk of accounting fraud may be vague in any type of economic system. In this context, transparency of information, indispensable element for competitiveness in the market is an efficient operation of systems of corporate governance and...

Even if we assist to a decrease of the activity volume regarding the recruitment, its importance and the staff selection, stage specific to the MRU, coming immediately after the recruitment, will increase, so much the more as, the obtaining of organizational performance in crisis times requires...

The statutory audit is given by the audit activity of financial annual situations or of consolidated financial annual situations, corresponding to the communitary legislation transcript in national settlement. The statutory listener is “natural person authorized by the competent authority,...

Recently, the normative native framework as regarding the audit has realized the assimilation of the 2006/43/CE from 17 May 2006 Directive of the European Parliament and of the Council regarding the statutory audit of the annual accounts. Thus, it created a supervisi on public system for the...

The European Court of Accounts (ECA) is the European Union’s institution, established by treaty, with the purpose to make the audit of the EU funds. As an external auditor of the European Union, it contributes to improving the financial management of the Union, and acts as an independent...