In this article are presented the conceptual and methodological aspects of internal audit needed to be learned in the university study. Also, are given professional skills that will get this course. Including these ...

The scientific research presented in this article aims to investigate the relationship between risk mitigation and risk factors. It asserts and deepens the argument that there is a direct relationship between the objectives ...

This article examines the economic content of the term "cost " based on IFRS. The author motivated the necessity to use this term and presented the main characteristics typical to it. Finally, the author explaind some ...

Scopul principal al acestei lucrări este focalizat pe stabilirea delimitărilor între conceptele de contabilitate creativă şi de fraudă financiar-contabilă, și reliefarea anumitor consideraţii referitoare la aspectele ...

The climate and health crises that have shaken the world in recent years have highlighted even more the need to change the current paradigm within the economic system, but also that of society as a whole. Given the important ...

The concession is one of the most developed forms of public-private partnership oriented towards a long-term partnership between public authorities and private business representatives for the purpose of profitable investments ...

In this article are examined the problems of the structure, of recognizing, evaluating and accounting the revenues and expenses of political parties, as well as the presentation of their related information in the financial ...

In consequence of health care reform in the Republic of Moldova and alignment with European standards, the management control has emerged as a necessity for managers of public medical –sanitary institutions to increase the ...

According to the Educational Strategy "Education 2030" aims to improve the infrastructure of educational institutions, including technical vocational education institutions, which will condition the assurance of better ...

Given the current economic environment, characterized by permanent changes, competition and exposure to various risks, generated by both external and internal factors, we believe it is important to focus not only on ordinary ...