Almost every day, and quite often, we hear about how important the data, the information or the knowledge at work is. The saying "The one who has information, also has control” is more current than ever; it provides reliability, it awakens passion and determines you to store everything. We...

The traditional synthetic financial indicators of the performance, as well as the return on assets, the return of equity, the traditionally non-financial indicators used, and the utilization rate of production capacity, the rate of labor productivity or scrap rate, allow the entity to ensure if...

More often, we realize that we do not live for ourselves, that the saying “seize the day” should be revised in the light of the implications of our own actions for the others and the responsibility and each one’s responsibility come from the individual social consciousness, especially from...

Value and evaluation process are two of the main subjects of discussion in the accounting world. Much more than other subjects, these are oriented towards the knowledge funds of the economic, accounting and social domains. Absorbing knowledge from different domains is a key feature of...

This article offers an image of the consequences that have arisen in the accounting practice in Romania, as a result of frequent changes in Romanian accounting in the recent years. In order to achieve this objective, it was conducted a positive type research by applying a survey among the...

Prenant en compte les données fournies par les entités figurant sur l Global Reporting Initiative concernant la responsabilité sociale des entreprises, cette étude, basée sur une recherche de type réglementaire, définit un nouveau concept "social - financial responsible reporting",...

It is well known that through the evaluation process is harder to calculate the real value of the balance sheet elements in accounting. Value and the evaluation process in accounting represent the main trigger point for the modern accounting research. The main aims of this article are to provide...

The offshore company, the emblem of the tax haven jurisdictions, is owned by non-residents and it conducts activities outside the island of incorporation in order to benefit from tax advantages. The purpose of this paper is to conduct a comparative analysis on the trends of constructing the...

Almost any area that wants to be called a science cannot take action to demonstrate the truths of the reality that it governs and manages without resorting to modelling, to mathematical model and hence to figures. Thus, figures become vectors of transparency and a message about and with relation...

Three words, three terms, three concepts, which form together the trinomial of the individual and the organizational performance and which can bring together a social progress. Faithful to whom?!, fidelity in relation to what?!, value for whom?, are just some of the long series of questions...