The article intend to prove that the traditional methods of cost calculation do not correspond anymore to the actual principles imposed by the global economical competition which is focused more likely on the structure expenses, the conception period, the information sources and the value. The...

The academic literature analyzes the fiscality concern from all points of view, and the question which pressed upon the theoreticians and also the practitioners of the last decades remains: which is the adequate level of the fiscality? The difficulty in answering the question consists in...

The arrangements of the economic and fiscal reform as well as the operating economy influenced the evolution of the fiscal revenues within 1990-2004, in Romania. Against the background of the State's receding involvement on the economic and social level, a fall of public costs generating a fall...

The performance of the public sector affects us all. There are at least three reasons why we should be interested in how well it functions: it is big; its outputs are special; and it is getting bigger. With all these, in Romania, the performance within the public sector represents a concept not...

Public food organizations have come in a relatively short period of time to operate in a highly complex business environment . As a result, quality and esp ecially food safety bec ame elements with new values, in a multidimensional approach of economy consumption. Simultaneously , the...

This paper focused on the green taxes, great actuality issue in the contemporary world. As research method, the paper is based on economical theory of externalities, their presence making the company to take decisions with different social effects. Starting from social cost and private cost of...

On March 18th 2009, FED has made a move it haven’t done since 1960 (the so-called Operation Trust conceived by the Kennedy administration): it steped into the market in order to buy long term securities for an amount of some 1.25 trillion dollars. FED also announced a program to restart...

In the specialized literature it is reviewed the taxation from all points of view and the question raised by the last decade analysts is: what is the optimum level of taxation? The difficulty in answering to this question stands in the opposite interests : state wants a high level of taxation...

The paper deals with the brain drain phenomenon (rational minds migration), displayed inside the European Union, in close correlation with European tax competition. Speciality literature from the countries of the European Union deals with great responsibilty the migration process of the...

At present, the insurance business has become a major industry of national savings, the turnover within the insurance domain continues to increase and almost everything is taken into consideration through insurance terms. The share held by the insurance area within the gross domestic product of...