The integration of inter-state relations and, ultimately, globalization imply the removal of some restrictions, the harmonization of certain regulations which would favor the development of trade exchanges, the expansion of multilateral cooperation, the transfer of technologies, the improvement...

The paper presents in the first part theoretical aspects regarding merchandise imports on one’s own account, on short term trade credit. In the second part it approaches a practical application of accounts related to merchandise imports on one’s own account, on short term trade credit....

This article is meant to reinterpret the balance equation of the Patrimony. Any book about the Foundations of Accountancy presents in the chapter “The Object of Accountancyâ€, the patrimonial equation mentioned above. We state the following affirmation: in the accountancy of a firm,...

The management of a business in the digital economy is based on a management process called digital management. Business in the digital economy integrates information technologies and communications within its activities and may be partially or totally electronic. Management of the business is...