In Romania, the increase of the population’s real incomes, of their trust in national currency and, generally speaking, the economy’s stabilization during the first decade of the 21st century have made the saving process record a certain recovery. Furthermore, the inflation which had reduced...

Credit institutions in Romania include: banks, savings and loan banks in the housing field, credit unions and mortgage loan banks. Since 2012, to all these from the accounting perspective, the International Financial Reporting Standards have been applied. The present paper shall envisage the...

The aim of the present paper is to emphasize the effects of the world financial crisis upon the European Union countries? economies and finances. From its beginning in 2007, the world financial crisis was felt in the countries of the European Union in less than a year and during the next two...

Romania was confronted in recent years with an unprecedented increase of indebtedness, be it private or public ones, leading to historical highs. Unfortunately, excessive leverage in recent years has multiple effects, some are present already other latent, but many of these will have...

Depreciation and net results define the self-financing ability of an enterprise and any change in depreciations generates reverse effects upon a corporate tax. That is why the measurement and depreciation system of assets must be correlated with capital maintenance. In the event of depreciation,...

Basically, the smooth running of any organization is provided by decisions that are taken in time, decisions that are correct as long as based on data and information on which to base those decisions. Data warehouses are the product of advanced technology and economic environment. On the one...

n recent years, many researchers have turned their attention to the changes that have occurred in Romania after the time of its EU accession. The comparative analysis of the evolution and composition of public spending and fiscal policy in the European Union is a theme that aims at addressing...

Econometrics has come into being and grown as a result of the need to set up instruments of investigation and increase of the methods to organize, conduct and manage the economy, and on the other hand, due to the successful statistical and mathematical me

Cloud Computing implies that your customer information is exchanged via the internet to qualify for various web services, and involves a serious danger in terms of security. Data on the Internet are highly susceptible, while safer when stored in Home/Office on storage media. It is possible to...

Most specialists believe that there is no Enterprise Resource Planning without any financial and accounting information in the operations they administer in these systems. A financial-accounting pattern gathers and strengthens information related to all the activities of a company thus allowing...