In general, more supportive organizations typically masculine values and practices conform to their reward. Attributes considered as male dominance or strength determination are protected, rationality is superior to intuition, task orientation is considered more effective than interpersonal...

The negative effects of the global crisis can be seen on SME’s because of their size and their difficulty to access finance. SME’s need to be aware of the impact that their activities have on the environment which will turn into a great opportunity to explore the economic advantages that...

According to the Romanian Constitution (Art. 115, paragraph 1), the Government, as a body of the Executive Power, is endowed with attributions belonging to the Legislative function, specific to the Parliament. Thus, we are dealing with what the juridical science calls “legislative...

In recent years, the legal steps (regulatory) taken at EU level as well as in each Member State, aimed to determine an ascent of sustainable growth, supported by a substantial degree of structural reforms. Obviously, Romania joined on the line, accounting as a responsibility of the state...

The statutory audit of business entities is represented by the audit of annual financial accounts or consolidated financial accounts, according to the Community legislation transposed in national regulations. Negligence or imprudence in performing the activities related to this type of audit...

able to guarantee the performance that creates a value superior to that of the competitors, so that this might be sustainable in time. For such an improvement of the performance and of the competitiveness in a dynamic and complex environment we can reveal as fundamental the implementation of the...

This work attempts a synthetic approach of the evolution of institutional organization and the exercise of public financial audit in Romania, emphasizing on historical, as well as on modern elements. Recent changes, based, obviously, on legal regulations, aim at implementing the types of audit...

The multiple legal actions in the last three years, aimed at achieving ceratain wage differences by the satff employrd in the public sector (differences which were not granted by the employer or granted, but whose payment stopped following the Court of Accounts audit), raised at least two...

In the field of public administration, the adoption of a Code is, certainly, likely to allow the use of a uniform terminology for the same legal realities, institutions, legal principles and concepts, thereby reducing the risk of their differential and contradictory interpreting. The coding of...

For encouraging the entrepreneur spirit within the European Community a new form of economical entity was established in 2004 called European Private Company. European private companies need to be aware of the impact that their activities have on the environment. The policies regarding...