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...

The objective of this paper is to present difficulties which may arise from adopting international standards IAS / IFRS in preparing annual financial statements by companies, but also a show what they are technically in accounting. Most problematic issues could reverberate in political level,...

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...

The multiple legal actions in the last three years, aimed at achieving ceratain wage differences by the satff employrd in the public sector (differences which were not granted by the employer or granted, but whose payment stopped following the Court of Accounts audit), raised at least two...

In the field of public administration, the adoption of a Code is, certainly, likely to allow the use of a uniform terminology for the same legal realities, institutions, legal principles and concepts, thereby reducing the risk of their differential and contradictory interpreting. The coding of...

For encouraging the entrepreneur spirit within the European Community a new form of economical entity was established in 2004 called European Private Company. European private companies need to be aware of the impact that their activities have on the environment. The policies regarding...

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 recent years, the legal steps (regulatory) taken at EU level as well as in each Member State, aimed to determine an ascent of sustainable growth, supported by a substantial degree of structural reforms. Obviously, Romania joined on the line, accounting as a responsibility of the state...

According to the Romanian Constitution (Art. 115, paragraph 1), the Government, as a body of the Executive Power, is endowed with attributions belonging to the Legislative function, specific to the Parliament. Thus, we are dealing with what the juridical science calls “legislative...

Presently the immigration phenomenon that affects the territory of the European Union is of a magnitude without precedent. The reasons that the subjects have differ, and may be because of war, persecution, or massive violation – in some areas/states - of human rights, or economic reasons. It...