<span lang=\"\\"\\\\"\\\\\\\\"EN-GB\\\\\\\\"\\\\"\\"\" style=\"\"\"\"font-family: \">Drawing on recent literature on the issue of services offshoring, this essay aims to give an overall picture on the dynamics, scale and effects of this phenomenon in Romania.</span>

Intellectual capital is considered to be the most important source of wealth in the New Economy. Whether called intellectual capital, intangible assets, intangible resources, knowledge resources, it is increasingly getting more and more attention from both practitioners and researchers. For...

This paper discusses about the evolution of arrears in Romania through 1995- june 2003 and try to reveal the most important causes of fiscally arrears. The study revealed that even the financial obstruction has affected initially the state companies in majority, the phenomenon has enclasped the...

E-commerce highlights the vast area of electronic interchange connected to the commercial activities that involve both the relations between enterprises as well as the relations between enterprises and consumers, referring especially to information interchange, product transactions, equipments,...

Dans le contexte actuel, donné par les exigences de l'intégration de la Roumanie dans l'Union Européenne, la comptabilité de gestion, surnommée récemment “comptabilité manageriale”, est devenue une nécessité pour le pilotage efficient d'une organisation qui souhaite se maintenir...

The competition growth constitutes, at the organizations level, one of the major preoccupations for the present context of the social-economic changes. The effects of the globalisation process have been also noticed at tourism industry level, fact which had generated a series of changes both in...

Know-how, managerial ability ,and appropriate marketing strategy are basic requests of success for the industrial companies. This way, firm resources can be optimally valorized providing a reasonable profit, doubled by the long life of the organization. We shall analyze the way managerial...

Pornim de la observarea empirică a unei caracteristici a pieţei de consultanţă în management din România, reprezentată de dezechilibrul existent între localizarea cererii şi ofertei de servicii de consultanţă: cererea tinde să fie mai uniform distribuită geografic decât oferta,...

Accounting for financial assets has undergone a real revolution since the publication of IAS 39 "Financial Instruments: Recognition&Measurement". Particularly, the rules concerning the derecognition of these assets are entirely new and complex and therefore not easily applicable. They are based...