These instructions The set of regulations regarding the shareholders’ equity may also include aspects which, by an inadequate interpretation, represent risk factors. Thus, the research performed within this material identifies the main regulatory risks of this kind, specific to subsequent...

The presence of the competition within various fields of activity constrains the economic entities to pay increased attention to the problematics concerning the quality of the products or the services granted to consumers. In this context, the credible evaluation of the quality cost inclines to...

The quality of products and services offered and the costs of its assurance represent a major concern of the management of any entity, since the influence exerted on its activity is significant. The decisions concerning the quality costs have, on one hand, direct implications of the financial...

Improved environmental accounting is increasingly seen by corporate managers and environmental advocates alike as a necessary complement to improved environmental decision-making within the private sector. This paper develops an economic approach to the evaluation of environmental accounting's...

In order to determine the role of Managerial Accounting in a company’s information system we must start with a systematic approach. According to systematic approach, this system is a structure that produces: - transformation; - self-adjusting; - synergy (the principle of totality). Therefore,...

It is clear that transport costs are an important element which influence the final cost of a product, due to the fact that they represent a more complex area than in many other industries. Beside the internal costs (time and operation), representing costs incurred by individuals or operators...

Romania seems to be the country which passes through an undying reform of the national accounting system. Stages to be invoked in the reforming process of the national accounting referential are frequent, maybe to frequent, and they have always brought important changes of the accounting...

In the fourth year of great global crisis, many leading pessimists economist have been forecasting deeper economic crises with low growth rates. The sharp foreign exchange volatility was one of the main reasons of the financial crisis in the earlier years of last century and till 2007, however,...

Historians’ opinion is unanimous in considering that the Cold War was a war between the two dominant political and social systems: capitalism and socialism. In fact, this war ended with the collapse of communism in the former Soviet Union. With the USSR a crucial geopolitical pole disappeared...