Accounting-taxation correlation can outline - for the next period - by the regulation framework. From this point of view is well known that for accounting exists and is functional an international regulatory framework. International Accounting Standards represents professional obligatory...

The internationalization of financial markets, the development of more pronounced multinational firms are objective factors that lead to a more complex organization in the sphere of accounting and specifically with reference to the financial statements.

Free movement of goods is a regime under which goods do not encounter at borders, no hurdle set by the State, regardless of whether they are imported or exported according to article 23 of the EC Treaty, the community is founded upon a Customs Union which shall comprise all trade in goods which...

The service supply and demand are components of the service markets. The authors deal with defining the concepts of service supply, demand, consumption need, as well as their categories in terms of several criteria. The identification and the analysis of the factors influencing the service...

In the second part of the 17-th century and the beginning of the 18-th century, the chance of the Romanian countries was directly and decisively influenced by the Ottoman Empire and Poland; they represented a goal for the feud and dispute among Turkey, Austria and Russia. To Dimitrie Cantemir,...

The key to success in business is to focus on the client. You must concentrates less on the product. The client must be seen as a financial active. The great challenge for a modern company is to keep their clients longer than their products. From a new point of view the marketing department has...

The hard time the Romanian companies encounter has challenged the managers to pay high attention on the rapid recuperation of their expenditures, thus falling to include the communication positive influence over final results. Communication is a fundamental component, an attitude and an...

In the current economic and social context, the development of insurance and reinsurance services is a necessity. The negative effects of possible events that act on the integrity of material goods or on human life (calamities, accidents, incidents etc.) can be reduced or prevented by the...

According to the international methodology and the National Economy Classification of Activities, the research and development domain stands for the systemic and creative activity to increase the entire knowledge level- including humanistic, cultural and social knowledge- as well as its use to...

The concept of public health has evolved over time from the strict concern over treatment and control of infectious diseases, health and environment of the unprivileged groups to a complex approach on the state of health. As defined for the World Trade Organization, adopted over the past 30...