Paper analyzes the role of university in improving entrepreneurial capacity of students. This research aims to assess the university’s action, its system of values and way of reporting on the outside and assimilation into work on stimulating and supporting entrepreneurship students. Preparing...

The expression „business ethics” refers to what is right, fair and true in an ensemble of enterprises, transactions or efforts, named in a generic way businesses. During the last two decades, within accounting two major events took place, having a tight connection one with the other. The...

The concept of QoL can both relate to the overall assessment of life and evaluate the spheres of life: quality of work, quality of the environment, quality of interpersonal relationships and quality of family life. The human development index is aimed at showing the evolution of the living...

The main aims of this paper were to evaluate, debate and disseminate SMEs initiatives in the area of sustainable development, to identify further dissemination strategies and options for SMEs and to identify information needs of SMEs. Small and medium-sized enterprises cover 99.8% of all...

The economic operations quantified and reflected in national accounting, consisting in income and expenditure flows, are classified in operation accounts, according to their intrinsic nature. These are display accounts that allow a decomposition of the relationship existing between two...

This is a paper that draws the attention on the possible solutions needed to improve the quality of life. People’s quality of life should be studied in terms of the social facets of the concept, which combine the micro, mezzo and macro – social levels; it starts with the individual and then...

Continuous improvement of business environment is a key priority of governments to strengthen the functioning of market economy. In this context, the general framework of accounting and financial auditing accounting improves continuously its information quality by applying the accounting rules...

Satellite accounts can respond to specific data requirements. They extend the central accounting framework by adding non-monetary information. Using alternative concepts may give rise to partial complementary aggregates, the purpose of which is to supplement the central system. Changes in some...