A. Kasich, Doctor of Sciences (Economics), Professor, V. Shara, student Kremenchuk Mykhailo Ostrohradskyi National University, Kremenchuk, Ukraine THE CONCEPTUAL APPARATUS OF THE TERM “FINISHED GOODS” AS AN OBJECT OF ACCOUNTING

The article studies scientific approaches to the definition of “finished goods”; properties and various characteristics of the finished goods, which, in the author’s opinion, affect to the term’s wording. identified Continue reading

D. Tudorache, PhD in Economics, L. Nicolescu, Doctor of Sciences (Economics), Professor Bucharest University of Economic Studies, Bucharest, Romania, L. Belascu, Doctor of Sciences (Economics), Associate Professor University Lucian Blaga of Sibiu, Sibiu, Romania THE PERFORMANCE OF MUTUAL FUNDS IN SLOVAKIA

A good indicator for the financial markets performance in different countries is the evolution of mutual funds in terms of their inflows and outflows. The goal of the present paper is to Continue reading

D. Petrascu, PhD in Economics, Associate Professor Lucian Blaga University of Sibiu, Sibiu, Romania,, D. Dobre, PhD in Economics, Professor Ovidiu University, Constanta, Romania THE INTERNAL AUDIT AS COGNITIVE PROCESS

The term AUDIT generally comes from the Latin word “audire” to listen and to inform others, from today’s Anglo-Saxon countries, this term has the meaning of a revision of the accounting Continue reading