After the Second World War, in USA and in the capitalist Europe, a new economic growth regime emerges, known under the name of : the “ford regime”. This regime is based on four main institutional issues : the “ford” wage proportion – which organises the sharing of productivity gains;...

In some of the continental European countries (e.g. France), there is a necessity to make a clear distinction between the legal issue of commerce fund (fonds de commerce, in French language), and the related accounting concept represented by goodwill. Fonds de commerce represents a set of...

Starting from January 1, 2005, member countries of the European Union began the obligatory or optional application of the international standards IAS/IFRS for consolidated accounts, what means a revolution in financial reporting of the enterprises. In regards to the individual accounts...

The accounting procedures cannot be analyzed without a previous evaluation. Value is in general a very subjective issue, usually the result of a monetary evaluation made to a specific asset, group of assets or entities, or to some rendered services. Within the economic sciences, value comes from...

Using a simplified approach it may be stated that the financial accounting theoretical framework is structured on three levels. At the first level, reference is made to the accounting objectives. These objectives are fundamental for the theoretical framework. At the second level, we find the...

The current global economic crisis is a nowadays problem, settled since 2007, the United States of America and extending worldwide since anul2008. This things has got the economy going unprepared. Therefore solutions must be found embedded in the current international economic context,...

The aim of this research is to analyze the support committees of European Union emerging economies. The importance of good corporate governance is vital for an organization, especially in the emerging markets, fact that leads to a several perceived improvements of the entity, while being more...

We present a study regarding the banking system from Romania with the aim to identify corporations that have a position of „Corporate Social Responsibility Cheif Officer” or „Corporate Social Responsibility Synonym: Citizenship/ Sustainability” included in the position title. To achieve...

The purpose of this paper is to see the situation regarding the indicators from the Sustainability Reports. For this we use a qualitative research, a content analysis of these reports. Our sample is composed by the banks that develop their activity in our country for which we analysed the last...

Aligning the Romanian university education to the Bologna Treaty requirements generated the establishment of the professional skills that have to be obtained by students through business education. To enhance the skills to be acquired by a student along his preparation, the curriculum of the...