SMEs now have a significant importance for the majority of developed and developing economies. Statistics from almost every country show that SMEs prevail in each and every economy. A developed SMEs sector means growth, innovation and last but not least, jobs. SMEs represent the majority of...

The role of SMEs in our society has become increasingly important as creators of employment opportunities and as key players of the local and regional prosperity. The changing environment in which the enterprises operate as well as the limited resources, emphasize the role of the professional...

Management decision must be based on relevant costs (costs that allow for the best measures for business management), recognized by their forecasting characteristics which records hidden or opportunity costs, social costs and outsourced costs. Correctly predicted a profit is to build costs for...

Although it is more than a decade since the elaboration of the first public accounting standards, countries are still reluctant to adopt them, preferring rather an adaptation of national legislation with the provisions IPSASs. Concerns about the necessity and usefulness of the application of...

This article present the tax evasion problems in European Union framework, Union that must be equilibrium state among other tow concepts: fiscal harmonisation and fiscal competition. The measures that are justified to be taken in the name of harmonization may be considered as obstacles for 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,...

The Community funds absorption constitutes itself an objective of the post-accession strategy. Their main role is to close the variances in the economic development level of the EU state members. What has been the significance of 12 years EU membership for Romania? Have we succeeded to increase...

This study investigates the nuanced influence of Foreign Direct Investments (FDIs) on wage dynamics among Croatian workers, specifically examining the differential effects on male and female salaried employees. The authors employed statistical indicators and regression analysis, utilizing data...