Internal Audit versus Internal Control and Coaching

AbstractThis article is not intended only as a brief parallel between internal audit and internal control but it aims to point their importance for any economic entity and moreover to point the benefits it may provide.Based on the assumption that internal audit does not mean control and the auditors are no adversaries to an entity, it is well known that internal audit is a management assistance tool, allowing the decision makers in an entity to better manage its activities; it assesses all management resolutions meant to ensure their normal and efficient operation, and not lastly it creates added value

Dysfunctionalities of Faulty Fiscal Inspections for Tax Payers: The Case of Detachment for Work Reasons

AbstractThis article does not merely suggest a short comparison between two completely opposed opinions, that of the fiscal inspectors and that of the specialists (accountants, accounting experts, fiscal consultants) that are hired and/or are contract-bounded staff of a commercial entity, regarding the fiscal status of detachment (an aspect that is regulated by internal and international normative acts). It intends, therefore, to be an analysis on the danger of dysfunctionalities of a fiscal inspection on the activity of the tax payers (or simply put the abridged interpretation of the legislation, in order to attract large amounts of money to the state budget by any means), in order to perturb, block, or even bankrupt them. For this, this article will present a real case in order to explain the above-mentioned situation

Ioan Georgescu

Bucureşti : Tipografia "Bucovina" I. E. Torouţiu, 1931. - 113 p. : il. ; 33 cm

Ioan Mincu

[Bucureşti] : Cultura Naţională, 1928. - 102 p., [65] f. il. ; 32 c

Mihai Eminescu

Bucureşti : Tipografia "Bucovina" I. E. Torouţiu, 1934. - 223 p. ; 24 cm

Marin Gelea : roman

Marin Gelea : roman / N. Petraşcu. - Bucureşti : Imprimeria Albert Baer, [1905]. - 475 p. ; 18 c

Dimitrie C. Ollănescu (Ascanio)

Dimitrie C. Ollănescu (Ascanio) / N. Petraşcu. - Bucureşti : Cultura Naţională, 1926. - 122 p. ; 22 c

Dimitrie Bolintineanu

Bucureşti : Tipografia "Bucovina" I. E. Torouţiu, 1932. - 154 p. : portr. ; 24 cm

Carmen Sylva : schiţă critică

Carmen Sylva : schiţă critică / N. Petraşcu. - Bucuresci : Imprimeria Statului, 1899. - 11 p. : portr. ; 30 c

Noi în 1892 : conferinţă

Bucuresci : Tipografia Gutenberg, 1892. - 31 p. ; 19 c