Since the early 1990s income inequality has regained a central role in the current theoretical, applied and policy debate dominating the scene in the developed, developing and transition countries. In developed countries the diminishing labour share has become one of the main concern of...

The global trends in the field of accountancy are focusing on creating a unitary system of international accounting standards, which every country can assimilate, by progressively setting aside the national accounting standards. Although different from one country to another, the accounting and...

The company's performance reflects its capacity of generating future cash-flows, by using existent resources, and the efficiency level in using new resources.The capacity of generating future cash-flows assumes that the company would have to book revenues of its activity, and the use of the...

Financial statements and accountancy in its whole, constitutes a real means of communication in the economical-financial world. This always explains the fact that lately we testify the most important confrontations and debates on the accountancy level, to all these we must add the financial...

Since quality, transparency and comparability of financial information's reported by companies affect the informational and a locative efficiency of capital market, European Union has carried out a global accounting harmonization process that has been achieved by setting common accounting...

Since 2005 the societies quoted have started to apply the international financial reporting standards IAS/IFRS for the drawing up and the publishing of the balance sheet. The objective of the IFRS, except for the fact that they aim at the harmonization of the ways of drawing up the financial...

The traditional perspective on logistics faces a major challenge caused by the changes that take place on the level of the supplier as well as on the level of the customers. On one hand, the customers are not satisfied anymore with a standard level of service and they choose the suppliers that...

The development of the world trade influences significantly the industry of the insurances, due to the appearance and development of the multinational corporations that consider the world as their private market and they try to place their production operations in the countries that offer...

The balance sheet represents the main source of economic-financial information, a communication instrument used by economic entities in order to communicate with the outer-sphere, a document that allows us to see the entity's functioning capacity, in a dynamic balanced condition. The balance...