The investigation field of the paper covers two distinct areas, namely, the area of accounting research and the taxation field, focusing mainly on issues at the intersection of two research areas, customized to the supply chain. The study reveals some specific tax and accounting aspects for...

The article aims to identify the role of share-based compensations.The authors find many studies that consider a positive role of share-based compensation for alignment of agent and principal interests. Studying the determinants of share-based compensation, the article provides relevant...

The derivatives appearance was generated by the discovery of new ways to limit and manage current activity risks. Derivatives couldn’t hedge any type of risk. Derivative operations can be used to hedge: interest rate risks, foreign currency exchange rate risks, credit risks. Derivatives used...

In terms of recording substantial improvements in communications, technology and economy, the interest in accounting information tends to become increasingly larger. Because of trade barriers disappearance and intensifying international economic competition, macroeconomic data and general...

Users of financial statements need information about an entity’s exposure to risks and how those risks and managed. Such information can influence a user’s assessment of the financial position and financial performance of an entity or the amount, timing, and uncertainty of its future cash...

The activity of any trade businesses is subjected to risk of exploitation or economic since it can not predict with certainty the various components of its outcome (cost, quantity, price) and of the operating cycle (purchases, sales). Sales condition the activity across the enterprise, their...

Many businesses still adopt pay practices in a sequential manner, without regard to strategic vision and organization values (Tremblay M., 2001). To earn the epithet "strategic" management remuneration must be aligned to the strategies of the business and be in synergy with the other human...

In practice and in economic theory is increasingly accepted the belief that the masters of costs have the biggest opportunities to win the global competition for supremacy. In essence, the progress of any kind should determine the achievement of economic goods with the lowest costs. The basic...

Starting from the international convergence and reseat of accounting as a general rule and actuarial accounting particularly context, this thesis wants to be part of the harmonization world movement, of the research and application of new settles, bringing forward for the insurance and private...

German credit institutions have the duty of banking confi dentiality, i.e. they are obliged not to divulge their clients’ credit and fi nancial circumstances and to deny queries in general. Banking confi dentiality is not specifi cally regulated by law, but the prevalent view is that banking...