Bøger af Ionica Oncioiu

The great potential of small business is justified by the congruence between the characteristics of the small and medium enterprise and the final globalization that has so radically reshaped ¿the face of the SMEs world", giving them a fundamental impact on the business environment. These important issues from the current reality have been underlying the main development directions of research and aimed a thematic approach that has been discussed a lot, but never enough, answering the following question: Why do small businesses not receive the recognition and respect they deserve in a world where success is mandatory?

Since information is the most valuable resource and it has become a known fact that managers expect more from internal auditors than an opinion, one can not deny the duty to prefigure factors that can stimulate consolidation, development or financial performance processes enterprise or publicly audited institution. Additionally, most entities have come to the conclusion that it is good to have internal audit work, which is a plus-value function.

The enterprise carries out its business in a complex, uncertain and risky economic environment that solves modern accounting, in many situations estimations or even reassessments, using more or less objective criteria. Because managers set the enterprise's accounting policy and are responsible for preparing financial statements, they often privilege the external communication of financial accounting at the expense of its role and the internal management tool of the firm's business. The aim pursued in this book is to familiarize the reader with the notions related to the financial accounting and reporting.

The continuous increase in the diversity and complexity of economic and financial transactions, at both the national and transnational level, is leading to a continuous dynamic of business organizations and reorganizations. Thus, some of the practical forms adopted are the formation of groups, associations and other organizational forms, which implies the production of significant mutations in the standards and regulations in the field at national and international level. The aim pursued in this book is to familiarize the reader with the notions related to the group.

Presents the latest research on the impact of digital computing and emerging technological innovations in the realm of business success. Featuring extensive coverage across a range of relevant perspectives and topics, such as IT outsourcing, sustainable development and online advertising, this publication is designed for researchers, professionals and students.