The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) is the international organism of standardization in the auditing field [1]. In our opinion, the ...

The remittance industry, that is experiencing some positive structural changes with the advent of cell phone and internet‐based remittance instruments, included Romania, since certain reforms concerning the openness of ...

The current global crisis has had tremendous effects on the banking sectors from the new EU member countries. In this context it becomes important to analyse how the crisis has affected these banking systems and also how ...

Web servers worldwide generate a vast amount of information on web users’ browsing activities. Several researchers have studied these so‐called clickstream or web access log data to better understand and characterize web ...

Demographic variables may have an impact on Internet usage patterns. Online buyers’ characteristics keeps changing time along with the shifting dynamics of Turkish consumers’ demographic profile and day by day online ...

Companies are often surprised to learn that only a fraction of their activities actually add value for their customers. A primary cause of waste is information deficits – employees simply lack the knowledge they need to ...

The imposition of bank tax is being discussed both in the Europe and the USA. A number of countries have already introduced this tax. However, the opinions of different countries on the issue are diversified. In this ...

With the emergence of the new member states to the European Union, the study aims to demonstrate awareness of the attendant challenges of increases in the congestion on railroads and motorways in the connections to the ...

The relation between the foreign exchange markets and the stock markets is still a controversial subject in the specialized literature. Recent studies revealed the changes that occur in this relation during the financial ...

In this paper, we shall expose the risks inherent to leasing operations, undertaken by the lessor, and their influence on establishing the debtor installment afferent to these operations. Within the theoretical works ...