The present study is capturing the defining elements of the concept of human capital as they are seen from different approaches and perspectives, conducted by researchers in the field. For this purpose, twenty-three research articles from scientific journals and relevant legislation of the last...

The aim of our paper is to present some considerations on the quality of financial - accounting information provided by financial statements. Anchored in the present state of knowledge, in our opinion such an approach means the essential premise for the development of a normal business activity...

The work "The European Union Budget: Financing Options for Member States" (by: Brenda-Andreea Piuaru, Bucharest: Universitara, 2024) examines the European Union’s financial mechanism, starting from the theoretical foundations of public finance. The author provides a clear perspective on the...

The legal analysis of tax regulations is a complex and continuous process, considering that Tax Law does not operate in isolation. It intersects with other branches of public and private law, as well as fields such as macroeconomics, public policies, or state finances. In this regard, the work...

The work we are briefly referring to here addresses an important issue within modern didactics, namely "public health and healthcare management." Those interested will discover in the book's pages fundamental aspects regarding public health and healthcare management, including proposed solutions...

The volume under discussion deals with the social health insurance system, using an easy-to-understand image. The evolution of the concepts of „health”, „public health”, „right to health” and „right to health” is dealt with here. References are made to the provision of health...

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 activity to prevent embrittlement sustainability of public finances should manifest itself permanently, regardless of economic circumstances - national or European. This, more so as it was set by the Stability and Growth Pact (SGP), which introduces new rules on fiscal policy. Regulations...

This paper is a qualitative study in which we aim to show the role of the National Bank of Romania (NBR) in precious metal currency issuance, both during the modern period, when gold was a monetary standard, and in the contemporary one, when the issuance of such currency only carries a...

The statutory audit is given by the audit activity of financial annual situations or of consolidated financial annual situations, corresponding to the communitary legislation transcript in national settlement. The statutory listener is “natural“ person authorized by the competent authority,...