The general accounting principles are presented in section 7 of annex to OMFP 3055/2009 (as amended and supplemented). Thus, the effects of transactions and other events are recognized when the transactions and the events occur and are recorded in the accounts and reported in the financial...

The concept of Information Society is very large, covering virtually all sectors of the government program. The basic aim is to create a society that includes access to all citizens, increasing the usability of information society services, reforming the government operational models and...

This paper aims to describe how a digital marketing simulation system improve the knowledge and skills of students, as well as their status as members of a virtual community, which gradually evolve from novice to expert in managing online advertising campaigns. The body of the article...

The modeling concerning the arrivals of the foreign visitors in Romania reflects through by means of the „Least Squares Method” the architecture of the trend for these international travels. Each country offers a different importance for tourism because this represents an important source...

The economic development of the European countries in the second half of the XXth century, and also the increase of commercial international exchanges, generated the transportation development in general, and especially the road transportation. The road transports knew an ascendant evolution due...

This paper presents the econometric modeling concerning the inflation rate in Romania, between 2000-2013 through by means of the „Least Squares Method”. At the calculation of the inflation rate we consider all the products and services which join in the consumption of the population,...

Abiding human rights for all citizens is a core value shared by all democratic societies. Ensuring the welfare of all European citizens, without any discrimination, is currently a main EU objective. “European Disability Strategy 2010-2020: A Renewed Commitment to a Barrier-Free Europe”...

Annual financial statement users want the best possible information about the ability of economic agents to make payments, liquidity needs, as well as for comparing different company’s results, eliminating the impact of using different accounting methods for similar transactions. For this...

This research was conducted through different countries to identify dimensions and antecedents of buyer-seller relationships quality. In light of the findings dimensions of relationship quality have emerged: mutual trust, partners’ commitment in the relationship, cooperation and creativity and...

Full of reforms, accounting science always tried to approach the concerned user requirements as return on capital employed and the complete picture of the operations that occurred during the financial year. For public sector entities, international financial reporting practices are referring to...