With the integration into the European Union, in Romania has also been implemented the Intrastate statistical system that is based on gathering information on intra-communitary acquisitions and deliveries directly from the economic agents involved in these activities. In the present paper we...

The role of risk and its implications in the societal life causes the systemic approach in the triad consumer - firm - environment. One of the types of risk that the company always supported but in periods of crisis, a known multiplied size and gravities, is the social risk. This paper...

In the literature, controversies have arisen concerning the link between accounting and fiscal evasion, which are the object of debates among specialists from different specialized organizations from many countries. Under the term of “creative accounting”, the American and European tax...

The Small but Significant Nontransitory Increase in Price Test was designed to define the relevant market by concepts of product, geographical area and time. This test, also called the ,,hypothetical monopolistic test” is the subject of many researches both economical and legal as it deals...

This article is a theoretical approach on products and services as value satisfiers. Consumers have knowledge about the personal, symbolic values that products, services and brands help them satisfy or achieve. Values are people’s broad life goals. Values often involve the emotional affect...

The present article has as objective the presentation of a series of external audit systems, together with some of their characteristics and models found in different countries.The purpose of the external audit performed by the Supreme Audit Institutions (SAI) is to assure the proper use of the...

The unrolling of properly intra-communitarian goods transport services may depend in many cases or be in tight connection with other services performance, such as: national transport services, accessory services (loading, unloading, handling, weighing, sorting, goods storage) or the mediation...

The problem that the accounting information do not always reflect the economic reality may affect the analysis and forecast based on financial statements. This is due both to the accrual accounting limitations and to the fact that this type of accounting allows the result management. In spite of...

The financial crisis that broke out in summer 2007 is striking in its sheer magnitude, the speed of its contagion to the global financial sphere, as well as its persistence. These factors make it on the most impressive and unprecedented events in recent financial history

Financial profitableness, relevant indicator in enterprises performance appreciation and of its position on the market, depends on the commercial policy (commercial profitableness), on the engaged capital’s efficiency (economic profitableness), on the policy and financial structure of...