Brain drain has been a topic of great discussion in recent years and its rising significance is mainly due to the effect it can have on the economy of a nation. This effect is by no means less important for developing countries, such as Turkey. In this study, a questionnaire was conducted on...

The purpose of this article is to present microeconomic and macroeconomic evidence of the economic development of the region resulting from capital inflows in the form of foreign direct investment. Foreign direct investments are a key form of capital flow, especially for countries in economic...

The actual evolution of the modern society imposes a continuous improvement of both economic information and accountancy in particular. Accounting information should be built in such a way so as to be able to respond both to the enterprise requirements, as regards the decision fundamentals, and...

The Bucharest Stock Exchange (BSE) is the regulated market, approved for instant and forward transactions, which operates regularly, complies with reporting and transparency requirements in order to ensure investor protection and operates according to the regulations defining the market access,...

By using tax havens, the multinational companies are able to exercise an efficient fiscal management that covers also the area of the repatriation of the dividends in foreign currency. The choice of whether or not to use a fiscal paradise resides in the desire of the maximum avoidance of the...

The Tax Procedure Code (republished) has brought a number of amendments to the Anticipated Individualised Fiscal Solution (AIFS): the issuing body becomes the National Agency of Fiscal Administration (NAFA) instead of the Ministry of Public Finances; the Anticipated Individualised Fiscal...

Depending on the kind of realized mission, sensitivity to risk, which is a result of the decision about liquid assets investment level, NPOs should choose that level and resulting from it, the liquid assets financing. The kind of organization influences the best strategy choice. The organization...

Diagnosis or the capacity of reasoning is organically involved in the medical theory and praxis and, by analogy, in the activity of an enterprise as a social organism. Diagnosis supposes a study of the patient status (symptoms), the discovery of causes (etymology), but also appropriate remedial...

The Audit and audit profession plays an increasingly more important in business environment from everywhere. The Audit activity and its regulation in Romania were imposed by the continuous development and adaptation to external environment, respectively by the position adopted towards the world...

In this paper we investigate the most recent techniques that support the auditor in his audit activity. The review and evaluation process of internal accounting and financial control systems represents a major task to auditors and management due to the professional, legal, and economic concerns....