The International Accounting Standards Board (IASB) has been promoting a worldwide accounting harmonization and convergence project for more than a decade now with the declared purpose to increase comparability of financial information worldwide. We conduct a historical and chronological...

The purpose of this paper is to offer a full perspective on the evolution in time of goodwill definitions. This paper is part of the research conducted in the doctoral dissertation and we consider it is very important to have a full understanding of the concept studied in order to develop on...

The main objective of this article is to evaluate the degree of formal harmonization of the Romanian accounting regulations with the International Financial Reporting Standards with regard to goodwill, as it appears in the consolidated financial situations. This study measures the degree of...

Recent communications of the European Commission emphasises new elements on its agenda, such as a “rethinking education” coordinate. This refers especially to the VET system and the collaboration of the education institutions and the economic actors. An issue which has gained the Commission...

The article investigates the main performance indicators took into consideration when the management is measuring the performance of the university. The study is based on interviews with top management and middle management at Romanian public universities. Thus, the paper uses a qualitative...

When talking about the European economic context an attempt to equilibrate the gap between countries can be noticed. Through different projects, financed by the European Commission, the disparities between Western and Eastern Europe, in the entrepreneurial environment, are trying to be reduced....

When talking about the European economic context an attempt to equilibrate the gap between countries can be noticed. Through different projects, financed by the European Commission, the disparities between Western and Eastern Europe, in the entrepreneurial environment, are trying to be reduced....

This article presents some findings of the E-Learning Manager (ELM) Projectregarding the implementation of an Europe-wide certification for learning professionals. Themembers of the project identified three main domains/units in which an e-learning manager shouldpossess skills: pedagogy;...