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...

Tourism has become an important sector that has an impact on development of country economy. The main benefits of tourism are income creation and generation of jobs. For many regions and countries it is the most important source of welfare. The ability of the national economy to benefit from...

Tourism is an industry that benefits from highly optimistic predictions for the future, its importance became increasingly large, both globally and regionally, nationally and locally. Studies in the field already demonstrates that tourism can be considered, the main industry in terms of...

The changing of development model signifies the production of new values and new quality criteria, implies the finding of new economy and production forms, and attracts major changes in lifestyle and nowadays behaviors from everybody of us. The designers could assume a very important role,...