Initiating and developing a business involves a considerable risk and a sustained effort in order to defeat the inertia against what is new. The person initiating a business, assuming the responsibility and risk of its development and benefiting from the

Practice shows that, in order to improve internal and external communication, managers need to increase the request of information about their business administration. So, for this, they need a complementary system which assures them this kind of informat

E-banking is the first of those banking services that really economize time, because it allows to the user to accomplish from behind the computer many operations in the bank account, represents the computational solution that allows to the holder to have

The final product of accounting which is intended towards satisfying the informational needs of the various users is a component part of a semiotic communication process whose outcome is that the transmitted messages “bear” in themselves knowledge/ inform

The organization on responsibility centers has lately become a generalized practice inside small and medium economic enterprises. Thus it made necessary the adaptation of management accounting to the new requirements. Introducing effective management by o

SMEs play an important role in fostering variety, self-fulfillment, and independence in society as well as essentially contributing to social and local integration. Because the tourism sector, especially the hospitality industry, in Europe is dominated by

Tourism is adapted field of information technologies since the first tourist product is the product that requires more and involve many risks Tourist behaviour is considered as one of the reasons that led to the development and spread theory usability si

Enhancing the agility of the response to market demands is one of the most desirable qualities for the management of today’s enterprise, which is facing an unstable environment, with abrupt, frequent and unpredictable changes. The paper proposes a model o

The budget represents a complex system of acts and operations that together lead to a financial balance, very important for the state and citizens. The European budget has known many changes by now due to the fact that Union is continuously changing.

Liberal professions, developed after 1990, require an historical casuistry that enable them to reach a pertinent conclusion to another similar case. Where there is not a similar case tried, it is required the need for a procedure for resolving differences