The lack of supervision and thorough regulation of the financial system, by virtue of the exercise of the principle of laissez-faire, is likely to lead to imbalances with destructive consequences on the standard of living and savings of the population. The global crisis which started in 2007 is...

The obligation to make financial statements according to the IAS/IFRS allows the European groups, with branches in another European country to reduce costs. In fact, instead of multiplying the editing of the accounting data (the balance sheet according to the local national law and the one...

The annual financial statement is a technical and accounting instrument capable to provide with, periodically, a synthetic representation of the patrimonial and financial statement and of the economical result of an entity. In Europe, the financial accounting phenomenon was born in the second...

Autorul lucrării de faţă – binecunoscutul exponent al şcolii ieşene de economie – profesorul Ion Pohoaţă – mărturisea că, până a vedea lumina tiparului, cartea “i-a luat” pe puţin vreo doi-trei ani de muncă asiduă. În plus, Domnia Sa nici nu “beneficiase” de “o...

Considered to be the professional history of an individual, the career is one of the most important issues the contemporary organizations are facing, be it from the public or private environment. The Romanian public administration reform in the recent years also aimed the human resources of the...

Law 273 of June 29, 2006 on local public finances establishes the principles, the framework and the procedures regarding the formation, administration and utilization of local public funds, as well as the responsibilities of local public administration authorities and of public institutions...

Human Resource Development (HRD) is the frameworks for helping employees develop their personal and organizational skills and knowledge. Human Resource Development includes such opportunities as employee training, employee career development, performance management, coaching, mentoring,...

The present paper focuses on the present trends in the training and development programmes of public administration employees and on the methods used to assess the training needs for public servants in relation to the recorded performance indicators and to the strategic objectives of the public...

The correct approach to ethics in public service should be multi-dimensional, since there is no difference to addressing the broader context of ethics in public office (members of Parliament, Government, other officials). The paper examines issues which are relevant for the basic principles and...