We explore issues related to trademarks, from accounting recognition perspective. The research is a conceptual exploration emphasizing some issues on intellectual property interferences with accounting and some aspects that should be considered in auditpractice

Typically, we expect that the reports required for listed entities, in the spirit of good corporate governance practices, are to influence trading prices through investors' perception upon the nature and impact of reported events or transactions. This paper addresses the impact that financial...

We explore issues related to trademarks, from accounting recognition perspective. The research is a conceptual exploration emphasizing some issues on intellectual property interferences with accounting and some aspects that should be considered in auditpractice

Reform period started in 1990, the Romanian accounting environment has undergone profound changes. The background created by international circumstances the need for uniform accounting standards and practices. In the same time the process of organizing the European Union continue. After few...

The systemic approach on companies is a well established economic science practice. In systems research, some terms were created in order to give an overall perspective on systems in their relationship with their environment. So those systems were defined as autopoetic, heteropoetic and...

Starting from the objectives and the status of European tax harmonization and based on the research literature's studies, the paper formulates its own arguments pro tax competition and con total fiscal harmonization, with regard to direct taxation, by responding to some key questions: "Have...

This article discusses the main market trends, amid the economic crisis triggered in 2007, from the perspective of modern evolutionary theory applied to marketing

Typically, we expect that the reports required for listed entities, in the spirit of good corporate governance practices, are to influence trading prices through investors' perception upon the nature and impact of reported events or transactions. This paper addresses the impact that financial...

This paper aims to analyze the evolution of foreign direct investment in the economies of Brazil, Russia, India and China. These four economies known as BRIC economies, are considered the largest emerging economies, with a high potential to reach developed economies. The need, the importance and...

The problem of optimizing information flows is a key element of sustainable development organizations through its simplicity and accuracy that implies. The exponential growth in the volume of data that is processed to synthesize the necessary information requires management concepts, methods and...