Companies have to communicate to be noticed on the market, to promote their services and products, and to give assurances that they are a credible partner in the relationship with stakeholders. In this article, starting from the importance of marketing communication in business, an index of...

The measurement of profit depends on the concepts of capital maintenance used by the company in preparing its financial statements. The IASB Framework offers the option of choosing between two concepts of capital maintenance: financial capital and physical capital. This study highlights the...

The nowadays accounting information user profile became more sophisticated and the financial reports face new challenges in accomplishing process to meet users' needs. The purpose of financial reports is to provide useful information to users. According to International Accounting Standards...

The nowadays accounting information user profile became more sophisticated and the financial reports face new challenges in accomplishing process to meet users’ needs. The purpose of financial reports is to provide useful information to users. According to International Accounting Standards...

The present paper analyzes the overall efficiency at the regional level in health care system in the EU states members which joined after 2004 in a time period between 2003 and 2005. Data Envelopment Analysis (DEA), which is a method proven to be useful in a diverse variety of applications in...

The paper approaches the problem of making sequential decisions in allocation critical resourses for undertaking an investment projects (developed on a long period of time – several years). The investment decisions are based on the performance indicators measuring the impacts, outcomes,...

Prevention and earlier detection of fraudulent financial reporting must start with the entity that prepares financial reports. Thus the first focus of the Sarbannes-Oxley Actâ€(tm)s recommendations is the public company. These recommendations, taken together, will improve a company's overall...

Risk occurrence is inherent in all the economic activities performed by an enterprise. Risk quantification is primordial when taking an economic decision until the completion thereof. Risk management responsibility or control in an organization, quality d

In a dynamic competitive economy the investment option supposes the selection of the investment projects upon different criteria. The investments’ typology directly determines the investment decision and, implicitly, these option criteria.