The Impact of the European Funds in Romania. The Examination of the Problems and Solutions

The establishment of the European Union marked the beginning of a new era, the EU Member States have in present many benefits in this regard: free market, effective trade, enhanced security, economic cohesion, sustain...

The Company’s Business Model and its Valuation: A Theoretical Approach

The company Strategic Formula (SF) is a theoretical business model. The SF defines the strategic profile of the firm by considering two different strategic front: the Internal strategic front, defined by the choices on c...

Disconnection between the Financial Sphere and the Real Sphere: Theoretical Foundations and Empirical Investigation 

Cultural Factors and Audit Quality. Evidence from Nigeria

The purpose of this study is to find out the perception of professional accountants in Nigeria on how some cultural factors affect audit quality. A survey research design was adopted for the study. A questionnaire survey...

The Examination of Relationship between Intellectual Capital and Financial Performance According to the Modulating Role of Competitive Advantage

Intellectual capital is a new matter that theoretically is suggested in the few recent years. This unobservable source as one of the companies’ increasing sources and a key capital in the development of entrepreneurship...