ABSTRACT. Education has a vital role for the development of civilization, culture, andhumanity, for increasing the discipline and rationality level in the social life, for cultivating thespiritual values and for granting the human condition an elevated statute. The faithful reflection of...

About the human resource and its role at the level of any entity it has been wrote (justified) very much. In the same time the idea of social accounting takes place more and more in the Romanian perception of accounting. Human and fascinating by its designation, the subjects of this form of...