After 1990, the financial analysis of the phenomena that occur in firms has grown in importance. Financial analysts face new challenges as a result of Romania's joining to the European Union. A thorough analysis of the investment decisions is required in order to access structural funds. Many...

The internal audit has known a continuous evolution, the sphere of the specific activities being gradually extended from the financial and accounting area to the entity’s operational area. This aspect is significantly influenced, among others, by the subordination means of the department of...

This paper aims to present a new approach of the Tobin tax concept under the circumstances of the current economic and financial crisis in the Euro-Area, raising new questions concerning its applicability and potential support in preventing speculative foreign exchange transactions.

The current economic and financial crisis represents the most sever episode of this type during the last generations – as it results from the reports of the European Commission. The impact upon the European Union member states’ economies materialised under the form of the credit...

The current research analysis consumers’ rights concerning personal data processing and confidentiality protection within the public communications sector as they are stated in the 2002/58/CE Directive of the European Parliament and Council from 12th of July 2002. The study objectives are: the...

This paper has a focus in considering the implications of the European integration for the present and future exchange rate arrangements between the European Union and Romania as an emerging country. The objective of this paper is to examine rather medium-term outlook for exchange rate...

In order to exercise efficiently the financial audit it is required to adequately plan it, for each individual mission. This document synthesizes the essential aspects which must be taken into account by the auditors and divides them into groups, according to the following paths of action:...

The paper's aim is to analyse the interdependency between the intellectual capital and the financial performance of biotechnological (biotech) companies in the pharmaceutical industry. The analysis was performed for 24 biotech companies in this branch considered during 2002-2014, based on...

This paper empirically evidences the role played by board characteristics (skills, diversity, structure, independence) in supporting risk management disclosure and shaping the financial performance of European companies operating in the financial services sector. We exploit data selected from...

The objective of the research undertaken in this paper is to highlight the importance of gender and cultural diversity, social inclusion and both personal and professional development of the employees, in order to mitigate the risks faced by companies, such as to improve the profitability and,...