E-learning is learning based on information technologies, and particularly based on the Interne educational system has a lot of advantages, such as flexibility, availability, time and resources savings and it respects the individual learning rhythm of eac

The activity of the financial auditors is regulated by International Standards of Revision for financial situations and information, through which the fundamental procedures and principles for this kind of missions are established. CIEL Audit and Revisi

In a market economy, insolvency is a common phenomenon. Its amplitude is, however, an important barometer for sustainable economic development and for the normal economic processes and financial stability and predictability of the business environment, entrepreneurial management quality. The...

Total public debt represents all monetary obligations of the state (government, public institutions, financial, administrative-territorial units) at a time, resulting from internal and external loans (in lei and foreign currencies) contracted on short, medium and long term, and the state...

Treaty on European Union requires the Member States to consider the economic policies as a matter of common interest and to have fiscal policy guided by the need to ensure sound public finances. Global economic and financial crises have exposed the weaknesses of the economic and fiscal...

Romanian legislation stipulates incident in tax as a way of fighting outstanding tax debts in relation to certain conditionalities, the tax authorities can declare the insolvency of the debtor taxpayer and attracting joint liability of third parties on which transfer tax claims extinguish the...