The complexity of economic life in the competition imposed by the market economy requires a continuous search and use of the most rational and efficient organizational forms and methods of managerial accounting and therefore of production cost calculation. The implementation of such method must...

The social insurance system is part of the social security system and it works based on the payment of a contribution through which risks and services defined by the law are insured. The social security system, independent of the structure or political and economical order of a state, has the...

The accounting ontologies were conceptualized as a framework for building accounting information systems in a shared data environment, within enterprises or between different enterprises. The model’s base feature was an object pattern consisting of two mirror-image that represented conceptual...

The balance between water demand and availability has reached a critical level in many areas of Europe, the result of over-abstraction and prolonged periods of low rainfall or drought. Reduced river flows, lowered lake and groundwater levels, and the drying up of wetlands are widely reported,...

Shock waves that produce large cracks deepen existing political, economic and social, and sometimes a new order replaces the old. In 2010, states across the world over blast, which invariably will lead to changing the current world order. Last twenty years have seen major changes in...

Unifying the economical-financial information at an international level represents today, within the context of the globalization and integration of the financial markets around the world, an important and urgent demand. One of the coordinates of accounting globalization is the fair value based...

There has been observed a more obvious need of the companies to appeal to community in order to find the necessary support and resources to accomplish their mission and objectives. For the society to develop, the population and the business sector must involve in communication and social...

This paper intends to formulate the hypotheses for the factors that influence individuals to adopt Information Technology as a mean to conduct the traditional services. The hypotheses are developed based on previous works utilizing the theories on technology acceptance and on related findings...

The article conducts a comparative analysis of land productivity by major agricultural crop types of the bordering territories in the Lower Danube Euroregion which comprise 196.3 thousand hectares of Romania, 105.1 thousand hectares of Ukraine, 142.2 thousand hectares of Moldova on average...

The impact of the single currency on international capital markets has been one of the most abiding features of the euro’s historical development. In response to the global financial and economic crisis, governments across the world are sorting to creating national deficit levels on a...