This article uses cross sectional and times series data to forecast the U.S. current account balance and projects that the U.S. will have a surplus in that account in less than 10 years. This improvement will happen with the help of the energy sector; however, trade, service and income accounts...

Micro-sized Enterprise is the most common path for undertaking a business in Mexico and a fundamental part of the economic structure of the country. Previous studies reported high mortality rates in this kind of business. The purpose of this paper is to analyze the survival behavior of...

Web mining is the use of data mining techniques to automatically discover and extract information from World Wide Web documents and services. This article considers the question: is effective Web mining possible? Skeptics believe that the Web is too unstructured for Web mining to succeed....

For many organizations, such as museums, the lowest profit line, frequently used as a last performance test, does not exist. In these cases, both the financial performance and the impact of the services are difficult to measure. Still, it is important to know if all the museum resources are...

This article aims to highlight the relationship between corporate governance and financial statement fraud. It also emphasizes the characteristics that would be needed for good corporate governance so that it could prevent any type of frauds.

At a time when the world is interested in phenomena such as, ecology, environment, food safety, ozone layer depletion, famine and their effects on social responsibility initiatives are becoming increasingly well received. Even if you can not give a real dimension of the concept of social...

The global crisis has different effects on the activities of companies. In different areas, the crisis is different, which means that it can be searched and found generally valid solution to address the negative effects of the crisis. Different forms of the crisis involves deep analysis of the...

This paper aims to answer the question: 1. The contingency theory can be a source of improvement in management accounting research ,in terms of global economic crisis?’’ 2. Can be Contingency factors a bridge between organizational theories and management accounting? Research purpose: -The...

The Romania-Bulgaria Cross Border Cooperation Programme 2007-2013 is co-financed by the European Union European through the European Regional Development Fund. Under this program, the project “TRANS-TOUR-NET: Creation and Marketing of Pilot Cross Border Tourist Products in Dobrudzha” has...

It is our goal to analyze the efficiency of the operations of one company by its technical endowment and its way of using the assets during the production cycle as to achieve basic operational efficiency, including the maximization of the results to the level when shareholders would want to get...