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Iulia Andreea Bucur,Mircea Muntean
This paper aims to explore, based on theoretical and empirical research in the field and on data available on Eurostat and European Commission, in the context of financial significant imbalances and thus of the financial stress in the EU countries and es...
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Mircea Muntean,Iulia Andreea Bucur,Andrei Muntean
The negative influence of internal and external factors on the enterprise?s operating activity may lead to the realization of losses and economic-financial imbalance of the enterprise. Such situation leads to the economic risk, which can be avoided by di...
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Mircea Muntean
Value added tax is an indirect tax, which constitutes an important source of income for the European Community budget and for each state separately. Therefore, European Union grants a special role to avoid fiscal evasion and collect the amounts from taxa...
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Doina Pacurari,Mircea Muntean
The appreciation of the performances of the enterprise are made, as a rule, by ways of indicators which are of accounting type, the result of financial exercise, profit or loss, being mostly used. This result can be determined differently, according to a...
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Mircea Muntean
European Commission initiated development programs for small and medium size enterprises (SMEs) comprised in SBA initiative. The respective programs establish measures in order tofacilitate: setting up in a short time span of SMEs, access to finance, as ...
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Doina Pacurari,Mircea Muntean
Important indicator, used in performance analysis, value added expresses enterprise?s contribution to national gross domestic product. The value added through economic activity developed by enterprise should assure the remuneration of all its life ...
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Mircea Muntean,Doina Pacurari
Pág. pp. 56 - 60
Fiscal policy constitutes ? within the state's economic policy ? a system by means of which the taxes and duties owed to the country's consolidated budget are established and collected. Taking into account the role fiscal policy has been playing since Ro...
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Doina Pacurari,Mircea Muntean
Pág. pp. 70 - 72
The problem that the accounting information do not always reflect the economic reality may affect the analysis and forecast based on financial statements. This is due both to the accrual accounting limitations and to the fact that this type of accounting...
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