A collection of multiple articles on economic sciences with topics ranging from fiscal systems to financial balance optimization, all of which have been selected for the 2019 edition of The International Conference 'Education and Creativity for a Knowledge-Based Society' - Economic Sciences

A collection of multiple articles on psychology with topics ranging from depopulation to optimal company financial structure, all of which have been selected for the 2018 edition of The International Conference 'Education and Creativity for a Knowledge-Based Society' - Economic Sciences

Revaluation of tangible assets, namely the determination of fair value is required to provide a fair image of its financial position and performance. This activity is performed by authorized persons. The value differences may be additional when the fair value is bigger than the book one, or less...

Dividends represent a distribution in cash or in kind, made by a legal person to a participating in legal person as a result of ownership equity in that person. The incidence of taxation on dividend policy involves targeting the optimal dividend policy, subject to ongoing changes and effect of...

From the point of view of coal consumers, which is visible to the naked eye is the price and size and its size dynamics is necessary for attention to anyone, due the fact that directly or indirectly, everyone in the situation of power buyer. In the area of lignite extraction, it is maintaing the...

An informational subsystem concerning stocks will allow the management to observe the current situation of the company, to notice its opportunities, as well as its potential risks for the politics of the organization, both its advantages and disadvantages, as well as to take the most appropriate...

The data and information support are made from justifying documents, account books, financial situations and periodical account reports, electronic bearers (bands and magnetic disks, CDs, and floppy disks). Some of these supports assure, in a first stage, the data collection, meaning their...

The competition frame of the market economy determines the businesses, which don’t manage to impose themselves through quality, competitiveness and efficiency, and for whom there is not possible a straightness in permissible terms, to become insolvent and, therefore, to be eliminated from the...

Accounting represent a privilege source of information for the fiscal bodies, the majority of fiscal obligations are being established on the basis of accounting data. There is interdependency between accounting and taxation, which is defining in the fiscal management of the enterprise. The...

Starting from the premises that the informational system is a part of the management system of any company, it is always stated, completely rightly that the effectiveness of an company strictly related to the way in which this knows how to manage the information. One of the problems the economic...