The principal causes of the occupied evolution and of the unemployment from the county Galati were: the general economic decline and the specific one of the county, the failure of macro-stabilization, the relatively low investments, low labor mobility in the territorial plan and professional,...

Trend determination of underground economy with Schneider model in Romania with analytical methods requires least squares method. Comparing the results of the absolute deviations between empirical and theoretical values for the linear, curvilinear and modified exponential regression, will choose...

The aggressive extension of the level of underground economy, with a more and more organized developmental character, tends to place the phenomenon as a direct threat to the proper operation of State democratic institutions and, due to the generalized internationalization trend of the...

Determining the trend of fiscal pressure in Romania with analytical methods requires calculating the linear trend, the parabolic and the modified exponential one using the least square method. Then, with the help of absolute deviations between empirical and theoretical values will choose the...

Finding appropriate ways to use cash flows to achieve financial diagnosis is one of the hardest tasks for financial analysts. Literature stressed the advantages for financial diagnosis users, when using flow information, without offering as many practical ways to achieve it. In a market economy,...

There is a need for harmonised data on intangible investment for international comparisons of investment (both international comparisons of intangible investment per se, and comparisons between tangible and intangible investment as a whole) and to analyse the relation between them and indicators...

Generally, appraisers and economists categorize individual intangible assets into several distinct categories. This categorization of intangible assets is made for general asset identification and classification purposes. The intangible assets are often grouped in the same category when similar...

The main objective in creating and sustaining a customer-oriented culture within the professional accountants, as members of the Body of Expert and Authorized Accountants from Romania is meeting the needs and expectations of each client. In this sense, each of them must realize the importance of...

In this article we proposed to achieve a synthesis of the key moments in the evolution of the concept of balance, of the theories formulated over time, of the presentation forms of the balance sheet, a taxonomy of balance sheets, supplemented by a breakdown of the concept of financial position...

As a basic component of modern society, the taxation should combine the main objective for the public authority, to ensure most of the resources necessary to carry out state functions, with targets at least as important on the country's economic development, supporting social issues, respecting...