Auditing – in all its forms – is of particular importance to ensure efficient, transparent and accountable management of health funds and to ensure the provision of quality medical services to patients. The authors, through the present work, reveal - based on the study of...

The institutional bases of the external public audit from Romania were established in 1992, when was enacted the Law no. 94/1992, on the organization and functioning of the Court of Accounts (LOFCC). From that moment on, there were made several amendments (or attempts) to the law. Some of them...

The budgetary deficit issue is a topic of wide interest since the 80s, when the United States faced with the largest budgetary imbalances after World War II. The approached theme coexist naturally with many pro or against mainstreams of a negative budget balance. The essential purposes taken...

In general, more supportive organizations typically masculine values and practices conform to their reward. Attributes considered as male dominance or strength determination are protected, rationality is superior to intuition, task orientation is considered more effective than interpersonal...

The negative effects of the global crisis can be seen on SME’s because of their size and their difficulty to access finance. SME’s need to be aware of the impact that their activities have on the environment which will turn into a great opportunity to explore the economic advantages that...

The progressive globalization of the financial and capital markets, the elimination of the national frontiers, the intensification and increase of the international transactions’ number, the spreading of the global companies, the increase of the global economy’s integration degree and the...

In XVII-XVIII centuries in England, the thinking of those who were concentrating on demographic phenomena was dominated by food resources, the development of capitalism and situation of the poor people. Also, profit and wages appeared as two complementary but opposite incomes, the profit...

The statutory audit of business entities is represented by the audit of annual financial accounts or consolidated financial accounts, according to the Community legislation transposed in national regulations. Negligence or imprudence in performing the activities related to this type of audit...

In order to raise awareness about the importance and topicality of this issue, one must analyze the dimension and proliferation of economic inequality on a global level, given the fact that the data and the classifications provided by social sciences do not mirror the actual situation, as they...

Increasing research and development activities, especially in the private sector, it is possible through tax incentives for companies witch unfold research and development activities. A tax incentive represents an important determined in innovative behavior. For designing and measuring public...