Foreign Direct Investment (FDI) bring an essential contribution to economic growth. They create jobs, optimize the allocation of resources, technology transfer and stimulate trade. Doing business in Romania needs friendly taxation and economic freedom for entrepreneurs, including to foreign...

Liquidity risk is the banks, the difficulty in acquiring the necessary resources to meet its own commitments at a time. Analysis of bank liquidity management is required not only to consider the liquidity situation continuously, but also to examine how funding requirements may evolve in...

Establishing a business, maintaining market position and support its growth requires resources to conduct, under optimum conditions of development activities. Creation and functioning of a society is not possible without capital can be considered a set of resources likely to provide future...

The income tax is one of the present problems of accounting, because in the most countries the rules of measuring and accounting of the accounted and tax result have been realized taking into account different objectives. If the accounted profit reflects the application of the accounted...

In the last decade, accounting for financial instruments has experienced a revolution, following the publication of accounting rules on recognition and measurement of these instruments saddle. Need to develop standards for financial instruments appeared on the background of explosion using...

The economic theory of taxation lies at the heart of the study tax effects , at both micro and macro . In this respect , the basic concept is the tax incidence , that is how ultimately bear the burden of tax and how to disseminate it through the price system throughout the economy. The level of...

Setting up business capital is made from different sources and their use coordinates its policy aims, issues that affect the overall efficiency and thus differentiate companies with the same profile of activity and a similar level of capital advanced in the economic cycle. Thus financial...

The main characteristics of the assets are the incorporated economic benefits, the way in which these may enter in the patrimony and the derivation of the assets from previous events or transactions. In 1998 IASC Council approved the IAS – 36 percept, “the Impairment of assets”, that...

In economic and financial activity, risk is an inherent financial decisions, encountered in daily agenda of managers of companies. Unexpected changes in the price of a product development not only affect the financial results of a company, but can cause even bankruptcy. In fact, the nature of...

Underground economy in Romania is particularly undeclared activities and less illegal activities. I circumvented the statements, those activities and would have to pay income taxes, but do not do it willingly. Underground economy consists of all economic activities in an organized manner, with...