XBRL and Financial Reporting Transparency

Using eXtensible Business Reporting Language (XBRL) in financial reporting increases transparency by allowing viewing the details of the information provided by organizations without subdividing it and the possibility of easy access and processing information, even if it is presented in different languages or it results from the application of different

Using Guidance in Communication Management During Crisis Situations Within the Management of the Company

In crisis situations, the communication process at the level of the company is distorted, because the exchange of information between the company and the environment where this acts is blocked. Although an efficient management helps limit the loss of information, it cannot reestablish the communication process very quickly. This is

Framework for Evaluation Risk of Bankruptcy for Economic Entities Using Specific Models and Methods from Economic Analysis and Information Technologies

Currently, there is greater interest on economic and financial analysis of the firm, due to the feeling of instability caused by the global financial crisis. Simply put, governments, and millions of individuals holding shares in the stock market as small investors were placed in an unprecedented situation. This paper aims

Turmoil on the Automotive Market: Insight Perspective

Over the last years the Romanian automotive market suffered numerous turmoil, both from the economic global context, but also from internal taxing measures, from each the most imposing is the polluting/first registration/automotive tax. After analyzing the impact and evolution of the tax on the automotive market we propose alternative solutions.

Managers’ Perspectives Regarding the Fiscal and Accounting Education in Romania

This paper examines how accounting and fiscal information is perceived by managers who are not trained in economic/accounting field but do want to understand the way economic transactions are highlighted, systematized and interpreted in order to make decisions. This paper seeks to identify managers’ expectations and perceptions on accounting services,

A Review of Firms’ Voluntary Disclosure Decisions with a Focus on Cheap-Talk Models

This paper reviews managers’ decisions to voluntarily disclose information. The unraveling result is described, which suggests that managers would disclose all information under certain conditions. In particular, the paper focuses on managers’ choice of non-verifiable voluntary disclosure in the light of cheap-talk models. Newman and Sansing (1993), Gigler (1994) and

What Lies Beyond the Romania’s Economic Developmentwhat Lies Beyond the Romania’s Economic Development

This paper analyzes the dynamic of economic development in Romania, underlying the steps already made by Romania on the way of economic development, as well as the causes of the slowness of this long term process. Four dimensions of the economic development are particularly analyzed here, i.e. the GDP, health,

A Short Description of Electromagnetism Using the Finsler Geometry

Abstract. It is well known that a Randers metric is a deformation of a Riemannian metric alfa(x,y)=sqrt(a_ij(x)y^iy^j)) using a 1-form beta(x,y)=beta_i(x)y^i. In this paper we are replacing beta(x,y) with beta_2(x,y)=sqrt(beta_ij(x)y^iy^j. We obtain a new space and we are going to study some of its properties. Otilia Lungu, Valer Niminet https://www.edusoft.ro/brain/index.php/brand/article/view/351

On Stability of the Mechanical Lagrangian Systems

We consider MLS (mechanical Lagrangian systems) with external forces. We give some conditions of stability and dissipativity and show that the energy of the system decreases on the integral curves. Valer Niminet, Otilia Lungu https://www.edusoft.ro/brain/index.php/brand/article/view/350     Articles on the web Cleaning spray WARNING: Chemicals ‘can cause long-term lung damage’