The use of IT in the financial and accounting processes is growing fast and this leads to an increase in the research and professional concerns about the risks, control and audit of Accounting Information Systems (AIS). In this context, the risk and control of AIS approach is a central component...

In a period of very low fertility, effective family and childcare support policy measures are needed. From a wide range of instruments available to government intervention, we focus on public expenditures effects on short-term fertility. Using a sample of 28 European countries in a panel...

The paper analyzes empirically, based on “Laffer effects”, in Romania’s case, the relationship between tax revenues (dependent variable) and tax rates (independent variables). The analysis is based on the construction of a binary choice model (Linear Probit Model) and the data set is...

The present paper studies the relationship between well-being and the stock market in the USA. We find that there is a relationship between well-being and the capital market. Empirical tests, using the Gallupp Healthways Well-being Index, Standard&Poor’s S&P 500 and the VIX volatility index...