Segment reporting in accordance with IFRS 8 will be mandatory for annual financial statements covering periods beginning on or after 1 January 2009. The standards replaces IAS 14, Segment Reporting, from that date.The objective of IFRS 8 is to require

Modern economic theories reject the generalization of theories concerning the economic and financial crises. Each financial crisis is unique, a historic accident, generated by specific factors in a certain socio-economic and political set-up. According to these theories, crises cannot be...

Holon concept of systems theory and systems developed in after 80s of last century. The term holon (Greek: Hales = whole, derived from parts) was taken over by specialists in the field of systems, from the American Professor A. Koestler , who first used in the context of the systems division,...

This paper tries to evaluate the situation of the fiscal revenues in Romania in the context of economic and financial crisis, because the fiscal revenues are the major source of financing the public expenditure. The evolution of the level of fiscal revenu

Industrial revolutions, the progress in IT industry, the growth rate of developing new technologies, global competition, liberalization of markets, continue to demand change, globalization of market, economic and financial crisis are just some of the causes that have contributed to the...