In designing or streamlining information system, its specific objectives and requirements should reflect the core objectives, derived, specific, individual for the organization. This involves studying the politic strategy, organization’s documents and discussions with and joint analysis with...

This article aims to do a scientifically funded analysis about the integration of international flows, to establish the constructive and functional parameters actuating the digitization process and to find the correlations between them, in order to improve the operability between local...

In July 2009, during a deliberation which has been lasting for 9 years but it has not come to an end, yet, on the Foundation site for international accounting standards, the norm for small and medium sized enterprises has been published. Our paper deals with some aspects debated, respectively...

The most vehement among the actual debates regarding IFRS for SMEs is with no doubt, that one regarding the application of international norm to microenterprises. The actual paper treats the suitable character of project IFRS for SMEs for very small entities and the relation between...

This article deals with scientific issues on the setting of the insurance company's profits. Insurance company's financial result is the effect of economic and financial activity obtained by the insurer during the financial year which can get as the profit or loss, which reflects the success or...

In conditions of high exchange rate volatility, entities conducting foreign trade transactions are subject to currency risk exposures, which may have a significant impact on financial performance and operating profitability. The research approach is oriented to identify the possibility to...

Cet article porte sur la notion de gouvernance d’entreprise à travers ses contenus et son évolution. Depuis une vision disciplinaire jusque dans sa dimension cognitive nous nous interrogeons sur l’existence (ou non) d’un modèle unique vers lequel les systèmes de gouvernance tendent ou...

This paper theoretically explores the considerations and reasons for choosing to become entrepreneurs. Both the rewards (achievement, freedom, power) and difficulties outlining the lifestyle of the entrepreneur are presented. Furthermore, myths and realities about entrepreneurs are presented ,...

The economic theory and practice proves that economic growth and employment rate in each country depend on both the domestic factor and participation in foreign economic exchanges. In this study we propose ourselves to emphasize the impact of foreign trade (import and export) on labor employment...

Latest evolutions predict a pessimistic perspective for international capital markets, 2008 proving to be the year characterized by financial shocks amplified by echoing bankruptcies in the financial and banking sector, nationalizations, takeovers and unforeseen restructurings. Being integrated...