INTERNET –AN AID FOR E-TOURISM

Tourism is a rich and varied socio-economic activity that operates in our global society. The development of the Internet has led to the development of digital tourism, becoming the digital aid for the tourist experience. The tourism industry has two components that contribute to globalization: the participants (tourists and operators) and the expenses. Globalization and digitization have made the number of tourists increase every year, with enormous implications for the functioning, structure and strategy of the organizations in the field. Electronic tourism provides the tourist with the opportunity to identify and buy tourist services, as well as with the necessary aid for the globalization of this industry, bringing closer the enterprises involved in tourism activities to potential buyer

Improving Economic Efficiency of an Entity through Comprehensive Analysis of Receivables

The economic activity of any entity generates a complex, diverse and fluctuating system of economic and legal relations with services beneficiaries, product buyers, staff, the state budget, other legal entities and individuals. The relationships established in order to achieve the object of activity lead, due to the time gap in the fulfillment of financial obligations, to the appearance of receivables. This paper highlights the concept of receivables through the synthesis of literature, but also the bibliometric analysis, which allows for a clear picture of the extent and quality of scientific research in the direction of the analyzed issue, that is, accounting and receivables analysis. Likewise, the paper sheds light on the importance of the analysis of receivables, having as "raw material" financial-accounting information, or, the adequate management of the size, structure and maturity terms of the entity's receivables will lead to its prosperity

Relevance Versus Irrelevance of Scientific Research Skills to the Practice of the Accounting Profession

Assessing the relevance of scientific accounting research to the practice of the profession is a topic less present in the literature, and the results of empirical research are often divided. In this context, the research aims to analyse the extent to which scientific accounting research is necessary and relevant for the practice of the profession. The views and opinions presented in this paper will represent the author's perceptions of students' and practitioners' attitudes towards indigenous accounting research, formed both from an academic perspective and from the perspective of the practicing accountant