During time, the association has evolved as a form of socio-economic organisation in order to perform non-professional or, by case, professional activities. The legislative sources have emphasized, in time, the variety of the ways of manifestation of the association among different law subjects...

Although the usage of the equity method in the group where the investor exerts a significant influence becomes the standard procedure for the preparation of financial statements for a group, there are still many problems that are not addressed by the national legislation or in international...

An ex post analysis shows that avoidance, as against associating, by smoker and non-smoker when the former smokes is a Nash outcome. Ex ante, passive smoking occurs because socio-legal structures allow smokers to take non-smokers for granted. This can be done away with if smoker’s cost...