A collection of multiple articles on social, political & humanistic sciences with topics ranging from the Romanian higher education atlanticism, all of which have been selected for the 2016 edition of The International Conference 'Education and Creativity for a Knowledge-Based Society' - Social,...

Generalizing a reflection on strategy and controlling within the Romanian companies is rather recent. The environment changes and especially the changes in the nature and the dimensions of the markets due to the globalization and regulation put real questions for companies, generate a strategic...

The offshore company, the emblem of the tax haven jurisdictions, is owned by non-residents and it conducts activities outside the island of incorporation in order to benefit from tax advantages. The purpose of this paper is to conduct a comparative analysis on the trends of constructing the...

Generalizing a reflection on strategy and controlling within the Romanian companies is rather recent. The environment changes and especially the changes in the nature and the dimensions of the markets due to the globalization and regulation put real questions for companies, generate a strategic...

Nowadays we notice that the services companies represent an important percentage in the economics of many countries. Considering their characteristics, these companies represent a challenge for the deployment of the cost accounting and consequently for the computation of the quality costs. In...

Until now, the historical cost principle has dominated accountancy. At this time, another princi-ple seems to operate: the fair value principle. The discussion will gravitate around the questions: What is fair value? How has concept of fair value evolved? How much is the fair value used as the...