With the promulgation of IAS 36 "Depreciation of Assets" to ensure a consistent approach of reversible loss of value, removing the specific nationals practices and such the differences what appear as a result of the different treatments. In the chain of procedures for determining the...

In our daily existence, troubled and changing, economy occupies a large space. Increasingly, more economic concepts such as public budget and public expenditures enter within our daily language. Increasingly, we are assailed with data information about the sustainability of expenditure, about...

In the last decades the corporate social responsibility (CSR) has been a major subject both for universities, civil society and businesses. Although the CSR concept is especially promoted by large multinational and transnational corporations, it has become also a prominent issue for...

The paper starts from the observation that students often experience difficulties in identifying the complete set of aspects involved in making product decisions, but also in understanding the correlations established between these elements. The review of the information required by product...

Management accounting system is a useful tool for enterprise management, which aims to achieve performance piloting enterprise by promoting efficiency and effectiveness. To be successful in today's economic environment requires the use of a calculations system and management costs. Purpose of...

In order to survive and prosper, organizations need to respond in a timely and flexible way to change. Organizations are increasingly recognizing that the key to their success is largely contingent upon the capabilities of their employees—their human capital. In order to achieve the results...

TInternationalizing a company is an objective process. The historical reality shows that, while developing, the company tends to exceed its local, national and regional limits of business environment, in order to expand its activity into the global economic space, whose formatting is possible...

The European Union is the best known at the world’s leading trade power and the common trade policy is the core of EU external relations. The events of the last years and the extension of the EU to 27 member proved that the functioning system could no longer continue and was requiring a new...

In today's context is seeking various solutions to determine that employees receive performance at work. Most of the hand is to motivate people in terms of promoting strategic management objectives. Only that the motivation and objectives involved a number of factors that can influence the...

The different components of the governmental policy have a significant influence over the foreign companies` activity. The economic policies include the fiscal policy, monetary policy, commercial policy and sector policy. For transnational society, the most influential governmental actions are...