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In order to meet the objectives of the financial audit, it is necessary for auditors to state that the financial statements prepared by the management provide a true and fair view of the financial condition of the enterprise. With regard to the natural limitations of…

Any existing company, including the female companies, is brought to make decisions perpetually, but is not immunized against the daily risks and the internal and external difficulties which it can meet. The company, being at a time of its existence, in a difficult situation involving…

The budgeting processes for IT projects in Swiss banks is a subject which has remained almost unexplored to date. For the purpose of this paper, a thorough literature review was conducted to gather information on different budgeting methods and identify the current challenges that banks…

The moldovan fishing sector is considered an area with a rich ihtiofauna, which requires different pretection measures and fish breeding, in order to preserve the stability of the natural aquatic ecosystem. Due to the frequent pollution of natural aquaculture, there has been a significant reduction…

In this paper, we study the relationship between pollution and military expenditure. A distinction is drawn between the indirect and direct impact of military expenditure on pollution which operates through the impact of military expenditure on income and the resultant impact of income on pollution.…

Organizational performance in the manufacturing industry is directly influenced by quality; and through an examination of literature, critical success factors that lead to the implementation of six-sigma in the manufacturing industry are identified for organizations of different sizes: SMEs, large enterprises and general/ unspecified organizations…

Slovakia, as the European Union member state since 2004, is the biggest car producers in the world per capita. The process of globalization has contributed to this Slovak success with its foreign direct investments having been directed into the Slovak Republic.  State aid rules of…

Purpose-the aim of this paper is to identify the best scenario in the case of Brexit negotiations using the game theory.Design/Methodology/Approach-I used a payoffs matrix, including the strategies of EU for UK (World Trade Organization status (WTO), a trilateral agreement (EU-UK-US), Free Trade Agreement (FTA),…

The transport sector, having a share of about 7% in gross domestic product, represents the second category of services, after trade, of importance in the tertiary sector in Romania being at the same time an activity having a contribution to the economic growth equivalent to…

Cultural heritage is an extremely valuable set of materiality, traditions and knowledge from the Past that should be used to better understand the Past itself. However, even nowadays, there are still some difficulties to manage, preserve and disseminate cultural heritage. In this sense, the first…