Starting from the analysis of accounting regulations in compliance with European directives applicable to the different categories of entities, as well as from the findings of a study we carried out concerning the financial statements of certain economic agents, in this paper we intend to signal...

Tax evasion phenomenon, having negative impact on many levels, must be constantly pursued in order to minimize tax circumvention and control section in the issue of tax fraud. From international theory and experience it is known that normal functioning of market economy is conditioned by...

The knowledge of costumer behavior can be interpreted as a provocation in the current economical conditions, however in conditions of crisis it becomes of vital importance. Consumer behavior is influenced by a series of factors. In the present conditions of economic-crisis, the consumers’...

The study presents in a comprehensive way the effects that deregulation, internationalisation, integration, financial innovation and the development of the institutional investors have had on the Romanian stock market. Using dates provided by several relevant sources on the field, like the...

The development of a country depends on the legal system of that country. Romanian aconomy haw knoweded, as many states, different ideologies and govemental methods, the segnificant difference beetween then being the degree of state interventionism in the economy. To obtain a free market, we...

European Commission initiated development programs for small and medium size enterprises (SMEs) comprised in SBA initiative. The respective programs establish measures in order to facilitate: setting up in a short time span of SMEs, access to finance, as well as the possibility of introducing it...

In the current period, when the issue of efficient use of financial resources is a central, organizations seeking the best ways to both promote their self-image, and products or services they produce and sell. Between the promotional techniques by the mass communication in which organizations...

The paper approaches some epistemological and methodological aspects of scientific research in accounting, such as: the distinction between accounting research and scientific research in accounting; the products, dynamics and mechanism of scientific creation; scientific research as a fundamental...

The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. This is achieved by the expression of an opinion by the auditor on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial...

Change is a factor of strong impact especially on the managerial functions related to coordination and training of resources. Change Management has a broad spectrum of interpretations, referring to several types of changes, but is generally used in the management processes, in strategic...