In a post-industrial economy based on knowledge, the value of business does not given only by physical production capacities, but also by other intangible components such as: trademarks, know-how, patents, technical drawings, etc. Many companies may be very valuable because of the control held...

Since the early 1990s income inequality has regained a central role in the current theoretical, applied and policy debate dominating the scene in the developed, developing and transition countries. In developed countries the diminishing labour share has become one of the main concern of...

The company's performance reflects its capacity of generating future cash-flows, by using existent resources, and the efficiency level in using new resources.The capacity of generating future cash-flows assumes that the company would have to book revenues of its activity, and the use of the...

Financial statements and accountancy in its whole, constitutes a real means of communication in the economical-financial world. This always explains the fact that lately we testify the most important confrontations and debates on the accountancy level, to all these we must add the financial...

Since 2005 the societies quoted have started to apply the international financial reporting standards IAS/IFRS for the drawing up and the publishing of the balance sheet. The objective of the IFRS, except for the fact that they aim at the harmonization of the ways of drawing up the financial...

The traditional perspective on logistics faces a major challenge caused by the changes that take place on the level of the supplier as well as on the level of the customers. On one hand, the customers are not satisfied anymore with a standard level of service and they choose the suppliers that...

Since 1 January 2005 European listed companies have to start using new International Accounting Standards (IAS/IFRS). It is an important chance for studying the relationship between accounting information's and financial markets. Since quality, transparency and comparability of financial...

In life accounts of an enterprise stocks represent a very important topic in the light of their cost reflected in the profit and loss account on the one hand, and the value of assets shown in the balance sheet on the other hand. In practice are met two categories of enterprises for which stock...

In a post-industrial economy based on knowledge, the value of business does not given only by physical production capacities, but also by other intangible components such as : trademarks, know-how, patents, technical drawings, etc. Many companies may be very valuable because of the control held...