The achievment of the balance between the offer and the demand in a market economy makes that some merchants win and others lose. Losing in business is a normal risk, usually assumed by any merchant. But when the merchant record losses, the issue is of engaging his responsibility before all...

The participants of internal and international economic exchanges, the partners that compete in a market economy are always the “enterprises”, no matter their name and form. In Romania after 1989, the economic legislation and practice took from other countries experience different terms to...

Few concepts have such an important significance, both for individuals and for organizations, as it happens with the concept of power. To be in power, to have full powers, to obey power, to gain power are expressions that translate the individuals’ conscious or unconscious concerns, obsessions...

The avoidance of double taxation has been firstly introduced in the Romanian legislation in 1973. Due to the permanent development of the economic, legal, social, etc. and global environment, Romania adapted accordingly her legal tax provisions in tax law area. One of the most relevant moments...