Although at first sight the concept of non-profit organization seems relatively new, it has developed centuries ago and today it demonstrate its importance more than ever. If in the Western Europe states, the civil society has been constantly present in people's lives, the Romanian citizens...

Although subject to short term fluctuations as a result of the business cycle, the value of trade has continued to grow, reflecting the increased significance of trade and globalization. This paper focuses on the importance of accounting harmonisation on international trade showing the fiscal...

This paper approaches the presence of the Gone Fishin’ effects on returns from 32 advanced and emerging markets during two periods of time: a relative quiet one and a turbulent one. For the first period we found that calendar anomaly was more pregnant on the advanced markets than on the...

The purpose of this paper is to examine recent accounting rules to facilitate international harmonization in BRICS countries and to show how they have developed an accounting system that harmonizes with international standards, while maintaining macroeconomic control. This paper studies the...

Business process reengineering determines the change of organizational functions from an orientation focused on operations through a multidimensional approach. Former employees who were mere executors are now determined to take their own decisions and as a result the functional departments lose...

Believing in the future of Romania is the result of today’s efforts in providing professional training for all young people and adults in order to enable them to meet the various and sophisticated requirements of labour carried out in a society that permanently undergoes changes due to the...

Vast amount of literature is focused on analyzing the effects of restructuring and deregulating measures in the European railway sector with results that are quite ambiguous. It’s very important that we use extended and updated data covering the more recent period and more countries of the...

Purpose- the purpose of this paper is to evaluate the rural areas has market size and forecast its development as an economic activity. The present paper aims at analyzing the rural areas has in Danube Delta. In an enviable BAs) which have responsibility for their particular isolated, such as...

The aim of the present paper is to emphasize the role and importance of social media as a powerful wine promotion instrument. The necessity of approaching this issue is justified by the fact that we live in a Google-centric world and that companies’ marketing strategy as well as their content...

If companies are lacking integrated enterprise software applications, or they simply do not use them on a large scale, accounting departments have to face lots of difficulties, concerning both the inflexibility in achieving good results and the limited possibility of communicating these results....