Sistem integrat de bibliotecă achiziţionat prin proiectul Parteneriat pentru modernizarea şi reorganizarea serviciilor bibliotecilor universitare
cofinanţat din Fondul Social European prin Programul Operaţional Sectorial Dezvoltarea Resurselor Umane 2007-2013
Biblioteca ASE

audit contabil

Subiect tematic: audit contabil
Vezi: auditing
Vezi: verification comptable
Vezi şi: auditing
Vezi şi: verification comptable
Lucrări: 15 lucrari in 539 publicatii in 4 limbi
Expertiza contabila si audit financiar-contabil / Mircea Boulescu de: Boulescu, Mircea; Ghita, Marcel (Text tipărit)
Noua contabilitate : monografie practica, studii de caz, suport informatic / Nicolae Cristescu de: Cristescu, Nicolae; Grigorescu, Alin, pref.; Silion, Constantin (Text tipărit)
Contabilitatea microintreprinderilor / Nicolae Cristescu de: Cristescu, Nicolae; Ionita, Cristea; Nae, Cerasella (Text tipărit)
Teoria si bazele contabilitatii / Victor Munteanu de: Munteanu, Victor (Text tipărit)
Contabilitate manageriala / Paul Diaconu de: Diaconu, Paul; Feleaga, Niculae, pref. (Text tipărit)
Global accounting [and] control : a managerial emphasis / Sidney I. Gray de: Gray, Sidney I.; Radebaugh, Lee H.; Salter, Stephen B. (Text tipărit)
Subiecte
taxes courses analyse financiere inventories inventaires baze de date nouvelle technologie emprunts commercial law manuale fiscalitate stocarea informatiei legislation finantarea intreprinderii amortizare plati studii de caz case studies evaziune fiscala prise de decision organisation de l'entreprise analyse des couts prix analyse cout-avantage interest interet impot sur le revenu non-profit organizations transnational corporations monnaies internationalization analiza datelor expert systems consultanti standarde de calitate furnizori tests verificare fiscala tax auditing costuri de productie expert reports prelucrarea informatiei data collecting systemes bancaires tehnici de evaluare evaluation techniques techniques d'evaluation rapoarte de activitate audit office commerce tourisme inflation systems analysis liability responsabilite legale statistics textbooks career monographs politique d'investissement systemes de paiement encyclopedies reference materials carte straina law droit histoire economique economic theory invatamant comercial economic equilibrium rentabilitate leadership analiza activitatii analyse d'activite analyse statistique etablissement du budget depenses publiques administrative reforms programe de finantare financing programmes comptabilite nationale teze de doctorat administrarea birourilor diagrammes further training formation complementaire taxe vamale preferentiale informatique Bourse des valeurs Pays Arabes developpement economique capital pentru speculatii analiza economica institutii specializate reforma economica enseignement superieur inteligenta artificiala technologie des communications legislatie financiara methodes budgetaires tarifs douaniers venit national revenu national research reprise economique dairy products financial instrument public borrowing emprunts publics recruitment medium enterprises responsabilitate cont consolidat documents audiovisuels conception de systemes probabilitati secteur public budget local rent holding company societe en participation fonction publique methode statistique gestion de projets frauda fonduri UE deontologie professionnelle produits produits nouveaux contract administrativ capital social servicii publice public services comptabilite generale textile industry cumparare publica computer system economie occulte crima organizata thermal energy rezultatele cercetarii research results capital goods aderare la Uniunea Europeana professions digital technology ghid evaluarea proiectelor project evaluation information economique economic convergence convergence economique globalisation mondialisation contracte publice aspecte juridice recordings consumer goods misiuni comerciale case de economii savings banks propriete publique employment security deseuri packaging emballage protectia mediului formation cooperative budget communautaire societate comerciala pe actiuni economic loss selection du personnel culture organisationnelle asistenta economica cooperation internationale occupational safety conseil d'administration rapports annuels persoane juridice occupational qualifications qualifications professionnelles bunuri si servicii electronic data processing prets economic activity activite economique reforme fiscale managementul bazelor de date proprietate intelectuala primes de transfert delegues du personnel legislation du travail Community loan Community aid conducerea intreprinderii dezvoltarea intreprinderii formation en cours d'emploi cooperare financiara accords fiscaux personal property teste statistice fonduri de asigurare fonds de secours securitate sociala delivery of goods buget general budget general services sociaux finantarea proiectelor non-governmental organizations unions douanieres importations institutii comunitare programmes d'enseignement bourses d'etude agricultural sector Asie EC Commission potentiel de developpement professional career aid to agriculture ovine sheep economic statistics knowledge economy economie de la connaissance integrare europeana ressources en eau substitution d'energie dezvoltare regionala subventii pentru intreprinderi evaluation de l'aide fishery peche politique structurelle environmental policy drept economic gouvernance international standards microeconomie antreprenoriat esprit d'entreprise investitii de capital politica publica auditing datorie mouvements de tresorerie perte financiere bilan comptabilite costs profit normes frauda prin calculator tehnologie noua calculatia costurilor drept comercial planification business financing management financiar amortization cumparare salaires sondage sales ventes strategic planning ownership lichiditate liquidite management techniques methodologie gestion du personnel finances internationales internationalizare information technology data analysis managementul informatiei gestion de l'information entreprises commerciales rapoarte de specialitate standardizare standardization finante publice etablissements d'enseignement analyse comparative marche financier trade litigation data processing bonds computers statistica reglementari banques centrales financial institutions manuale scolare couts de capital tolls circulatia capitalului mouvements de capitaux documentare ouvrages de reference prognoze economice societes affaires managementul intreprinderii marfa marchandises analiza statistica rappel de l'information venituri publice recettes publiques competitiveness scientific cooperation market economy contracts gestion de bureau actionari drepturi de proprietate organisation stock exchange banci straine dividendes lichiditati internationale developed countries politique du credit control financiar control fiscal planification financiere drept comparat analyse economique industrie miniera specialized agencies resurse financiare public law state modeles economiques international economy higher education web metode bugetare tariffs projets de recherche norme de munca cadru institutional probabilite controle des prix produs national brut produit national brut automatisation echipament local budget privatizare privatization fraude consommateurs contabilitate financiara industrie textila fisiere industria automobilelor industrie automobile institutii publice sustainable development metode de cercetare resultats de recherche financial situation evaluation de projets executie bugetara economic information inovatii crize productie lichidare judiciara tabele statistice affluent society societe d'abondance organisations internationales circulatie biens de consommation economic projections cooperative de credit pregatirea personalului personnel training curti constitutionale declaratii censorship censure employes de bureau arheologie archeologie wastes dechets ambalaj qualite de l'environnement garantii de investitii investment guarantees vocational training formation professionnelle accords economiques convertibilite economic cooperation organisational culture Council of Europe international cooperation annual reports personne morale chestionare autoritate publica codeterminare comanagement cooperation fiscale europeenne accize excise duty financial solvency solvabilite financiere code de commerce archivage numerique politica bugetara budgetary policy contributie la asigurarile sociale fringe benefits propriete intellectuelle shop stewards Curtea de Conturi a CE training courses cours de formation budgetary resources deducere fiscala company growth international financial market marche financier international instruire la locul de munca conflict de interese financial cooperation biens meubles liberalizarea comertului negociants prevenirea delictelor copyright droits d`auteur statistical tests securite publique taxable income livrarea marfurilor personnes a charge droits de douane organizatii neguvernamentale programe de asistenta institutii ale Uniunii Europene foreign relations relations exterieures developpement de l'education calitatea produselor qualite du produit mobilitate profesionala mobilite professionnelle economia cunoasterii national economy trade agreements managementul apelor animal protection protectia consumatorului coeziune economica si sociala energy aid to undertakings aide aux entreprises subsidii pentru intreprinderi evaluarea asistentei economic support politica sectoriala ecological balance droit economique projets pilotes economia mediului managementul mediului economie de l'education cont account flux de trezorerie cash flow actifs costuri analiza financiara data bases risque systemes d'information budget evaluation rapoarte rapports planificare self-financing financement cheltuieli etica salarii sondaj vanzari remittances taxe a la valeur ajoutee tax evasion informatie resource allocation planificare strategica impozit pe venit propriete revenu intreprinderi publice corporatii transnationale internationalisation tehnologia informatiei comunitati europene normes de qualite couts de production normalisation capital circulant banques educational institutions english language obligations calculatoare statistique banci centrale central banks money market cifra de afaceri turnover chiffre d'affaires examene productivitate productivity encyclopedias creare de intreprindere joint ventures gandire economica economic history equilibre economique profitability statistical analysis proiecte de investitii audit marketing reseaux d'information subventions contracte diagnosis politique economique politique financiere diagrame entreprises privees managers comert electronic commerce electronique property rights documents officiels tax systems tarifs preferentiels circulation monetaire computer science economic development dividende international liquidity politica de credit venture capital impot sur les salaires financial planning European Union institutions specialisees evasion fiscale drept public finante locale stat foreign exchange devises economic reform reglementation financiere administration fiscale redresare economica instrumente financiare instrument financier research projects consolidated account materiale audiovizuale economie planificata efficacite probability locuri de munca lieux de travail automation uzine venit din munca concentrare economica concentration economique deontologie administrative contract investitii publice signature electronique shares organizatii europene resspurces humaines criminalite munca clandestina fichiers stocarea datelor emmagasinage des donnees crime organise industrie du meuble wood processing automobile industry etablissement public fonds de commerce member states tehnologie digitala technologie numerique production cooperatives enregistrements projets de developpement developpement rural partis politiques bunuri de consum projections economiques missions commerciales transfert d'information indicatori archaeology mediu inconjurator environnement revision de projets instruire formare profesionala credit institution pierdere economica perte economique selectarea personalului despagubire damage compensation consiliu de administratie conducere administrativa delit economique questionnaires calificare profesionala conditions d'admission harmonisation des normes cooperare fiscala europeana European tax cooperation trade regulations Codul comercial recesiune economica economic recession reformes fiscales digital archiving budgetary control sanctiuni administrative declaration d'impot intellectual property means of transport moyens de transport labour legislation angajament de plata finantare comuna pret communautaire asistenta comunitara suport comunitar computer conferencing international trade trade liberalization comert intraregional tariff reductions liberal profession foreigners contigency funds protectie sociala social security securite sociale procedura administrativa procedure administrative venit impozabil family allowances asistenta sociala taux d'interet serials publications en serie organisations non-gouvernementales politica sociala poverty Commission Europeene politique agraire ajutor de stat state aid occupational mobility cariera profesionala reforme de la PAC subventie agricola statistici economice corporate social responsibility teaching medecine European integration economie nationala industrie charbonniere acorduri comerciale Community customs procedure frontiere frontieres resources conservation conservation de ressources protection des animaux ressources energetiques fonduri de coeziune viticulture podgorie vineyard politica pescuitului equilibre ecologique environmental economics microeconomics Internet site economy investment transaction knowledge management public policy compte dette pierdere financiara active impozite cursuri universitare cours fixed assets risc information systems computer crime investitii investment creditari calcul des couts manuals taxation information storage emmagasinage de l'information finantare financing patrimony achat envois de fonds balance des paiments etudes de cas management analiza costurilor preturi alocarea resurselor proprietate tehnici de management public enterprises entreprises publiques administratie publica metodologie finante internationale communautes europeennes coruptie commercial enterprises fonds de roulement banks contabilitate publica institutii de invatamant exchange rate euro serviciu de control financiar comert limba engleza langue anglaise leasing credit-bail traitement des donnees prognoze analyse de systemes responsabilitate legala programmes d'ordinateur manuels scolaires costuri de capital price policy taxe peage impozit pe profit examens small enterprises creation d'entreprise coentreprises pensee economique teorie economica business management piata enregistrement des donnees projets d'investissement cooperare stiintifica retele de informatie conditii economice vente au detail financial policy travail d'equipe private enterprises protection des donnees droits de propriete organizatii salaries systemes fiscaux circulatie monetara Tarile arabe money Germania tari dezvoltate credit policy financial control sistem contabil systeme de comptabilite planificare financiara financial resources tax avoidance tari in curs de dezvoltare finances locales etat devize computer programming languages modele economice sisteme informationale de conducere intelligence artificielle tehnologia comunicatiilor drept financiar national income recherche distributia energiei fiscal administration rapoarte de cercetare recrutarea personalului responsability documents audiovisual materials economie planifiee eficienta efficiency systems design sector public asigurari price control gross national product industrial plants labour income economic concentration investitii straine managementul proiectelor professional ethics products public investment actiuni Community acquis european organizations organisations europeennes human resources economie subterana infractiune travail clandestin spalarea banilor organized crime prevenirea riscurilor risk prevention incertitude public institution goodwill customers active fixe state membre innovations crisis globalizare management accounting aspecte economice economic aspects legal aspects cooperatives de production recettes a l'exportation servicii de consultanta population circulation exonerations fiscales caisses d'epargne cooperatives de credit exposes information transfer securite d'emploi cenzura protection de l'environnement garanties des investissements etablissement de credit testing buget comunitar Community budget societe de capitaux cooperation economique economic aid cooperare internationala real property legal person infractiuni economice pouvoirs publics conditii de admitere enregistrement de l'information traitement electronique des donnees transaction financiere reglementari comerciale tax reforms cotisation sociale declaratie fiscala cofinancement aide communautaire capital market marche des capitaux croissance de l'entreprise politica bancara banking policy comert international tax agreements inchirierea locuintelor location de logement commercial policy liberalisation des echanges profesii liberale tests statistiques persoane in intretinere dependants general budget ajutor alimentar aide alimentaire pauvrete uniuni vamale customs unions proiectare conception sector agricol secteur agricole education agrarian policy aide de l'etat ferme fonduri pentru agricultura integrated approach integration europeene economie nationale coal industry procedura vamala comunitara boundaries furnizare de documente supplying of documents conservarea resurselor resurse de apa politica comunitara surse alternative de energie Fonds de cohesion agricultura vin vignoble sustinere economica politique etrangere ressources naturelles guvernare pilot projects normes internationales entrepreneurship audit contabil intreprinderi straine financial loss impots standarde fonduri fixe capital fixe inventare bases de donnees quality control evaluare autofinantare gestion financiere expenditure balance of payments value added tax gestion organizarea intreprinderii analiza cost-beneficiu dobanda possession income declaratii financiare public administration international finance analyse des donnees consultants fournisseurs intreprinderi comerciale verification fiscale rapports d'experts culegere de date trezorerie administrare financiara bankruptcy comptabilite publique valori mobiliare valeurs mobilieres taux de change benefit analysis analyse des avantages litige analiza de sistem credit institutii financiare monografii profesionale descriptions de carriere capital costs politica preturilor politique des prix perceperea impozitelor intreprinderi mici petites entreprises investment policy sisteme de plata previsions economiques enseignement commercial mergers fusions d'entreprises croissance economique marche budgeting data recording cheltuieli publice public expenditures competitivite cooperation scientifique analiza informatiei analyse de l'information buget national budget de l'etat dette publique conditions economiques deficit national accounting flow charts manageri wage earners perfectionare profesionala politica fiscala banques etrangeres bani monnaie Germany controle financier national accounts comparative law developing countries pays en developpement limbaje de programare economic models systemes d'information de gestion invatamant superior communication networks double imposition financial legislation tarife vamale cercetare distribution d'energie economic recovery legislatie economica labour standards documente institutional framework cadre institutionnel contribuables manpower revenu du travail holding metode statistice statistical method project management produse investissements publics electronic signature share capital management universitar resurse umane criminalitate delinquance travail au noir blanchiment d'argent data storage responsabilite civile firm governed by commercial law research methods clienti etats membres guide situatie financiara implementation of the budget informatie economica production aplicatii informatice information technology applications gestiune contabila liquidation liquidation de societe cooperatives agricoles cooperative de productie mecanisation agricole tableaux statistiques development projects elections government voting scutire de impozit planuri economice trade missions credit cooperatives cours constitutionnelles transfer de informatie sanatate office workers calitatea mediului revizuirea proiectelor project revision convertibility personnel selection securite du travail information recording cogestion prelucrarea automata a datelor tranzactie financiara recession economique systeme de gestion de base de donnees control bugetar controle budgetaire immatriculation de societe social-security contribution mijloace de transport baza de impozitare discrimination auditul managementului management audit controle de gestion coferences par ordinateur sondaje de opinie commerce intraregional comercianti dealers profession liberale revenu imposable royalties allocations familiales social services tax expenditure systeme judiciaire food aid financial aid aide financiere produse agricole agricultural products value added teaching programmes South Asia potential de dezvoltare development potential responsabilitate sociala corporatista abordare complexa industria carbunelui statistical data water management protectia animalelor consumer protection economic and social cohesion energy resources regiune viticola acvacultura pescuit politica structurala foreign policy securitate europeana biodiversity biodiversite ecology echilibru ecologic accountants comptables criza monetara monetary crisis economics of education gestion des connaissances foreign enterprises achizitii contabilitate stocuri controle de qualite new technology cost accounting manuels reports financement de l'entreprise financial management patrimoine depenses ethics wages fiscal law fraude fiscale luare de decizie decision making business organization information income tax property techniques de gestion administration publique methodology personnel management organizatii non-profit organisations non-lucratives moneda quality standards corruption cours polycopies finances publiques working capital operatiuni bancare banking systems administration financiere faliment securities analiza comparativa progress reports rapports d'activite litigiu inflatie obligatiuni ordinateurs programe de calculator institutions financieres marche monetaire payment systems documentation istorie economica corporatii afaceri gestion d'entreprises competitivitate economie de piata information analysis national budget datorie publica reforme administrative economic conditions subventii descentralizare diagnostic politica economica economic policy data protection preferential tariffs bursa de valori foreign banks dezvoltare economica dividends capital a risque payroll tax economic analysis industrie miniere local finance Internet retele de comunicatii tax revenues recettes fiscales integration economique administratie fiscala rapports de recherche economic legislation recrutement evaluation economique moyennes entreprises compte consolide insurance assurance mana de lucru usines jurisprudence buget local undisclosed partnership local government act administrativ foreign investment fraud fonduri structurale Fonds structurel etica profesionala consumers produse noi contrat administratif finantare bugetara budget financing financement du budget administration universitaire financial accounting industrie textile sistem informatic systeme informatique sanctiuni economice delinquency clandestine employment industria mobilei furniture industry prevention des risques uncertainty responsabilitate civila occupations situation financiere armonizare economica application de l'informatique gestion comptable lichidarea unei societati comerciale aspects juridiques cooperative agricole mecanizarea agriculturii agricultural mechanization inregistrari export earnings societate de consum dezvoltare rurala rural development political parties alegeri vote consultancy services development strategy calcul computation schimb de informatie formation du personnel sources d'information siguranta locului de munca environment environmental quality environmental protection training acorduri economice protectia muncii interviuri propriete immobiliere public authorities admission requirements harmonisation of standards biens et services document electronic electronic document document electronique loans reglementation commerciale database management system politique budgetaire registrul comertului sanction administrative cheltuieli de instalare moving expenses assiette de l'impot ressources budgetaires tax deduction corporate governance posta electronica piata de capital politique bancaire effets externes conflict of interest conflit d'interet cooperation financiere paradis fiscaux politique commerciale drepturi de autor straini public safety pensions de retraite customs duties publicatii periodice project financing financement de projets programmes d'aide ajutor financiar valoare adaugata institutional reform scholarships relatii externe Asie du Sud farms reforma Politicii Agricole Comune aide a l'agriculture medicine approche integree regime douanier communautaire donnees statistiques biometrie water resources energie Cohesion Fund antreprenori entrepreneurs chefs d'entreprise aid evaluation wine agricultural investment investissement agricoles politica externa European security politica mediului crise monetaire economia educatiei managementul cunostintelor politique publique verification comptable entreprises etrangeres assets accounting risk sisteme de informatie crimes informatiques inevestissements borrowing fiscalite legislatie planning autofinancement purchasing ethique sampling taxa pe valoarea adaugata droit fiscal cost analysis prices affectation des ressources planification strategique cost-benefit analysis venit managementul resurselor umane information management european communities cursuri multigrafiate teste production costs traitement de l'information banci banking operations curs de schimb financial market cours des comptes turism tourism prelucrarea datelor previsions computer programs regulations piata monetara tax collection recouvrement des impots examinations capital movements materiale de referinta drept business creation commercial education fuziuni de intreprinderi business conducere economic growth activty analysis elaborarea bugetului inregistrarea datelor information retrieval public revenues investment projects cercetare fundamentala basic research recherche fondamentale public debt politica financiara team work organigrammes actionnaires protectia datelor electronic commerce documente oficiale official documents fiscal policy Arab Countries tax inspection controle fiscal Union europeenne evitarea impozitelor droit public reforme economique management information systems economie internationale conferinte conferences artificial intelligence communication engineering reseaux de communication budgeting methods produse lactate produits laitiers proiecte de cercetare research reports imprumuturi publice comportament contribuabili taxpayers proiectarea sistemelor controlul preturilor workplace main d'oeuvre automatizare privatisation societate comerciala in participatiune administratie de stat civil service Structural Funds semnatura electronica acquis communautaire college management achats publics economic sanctions sanctions economiques hidden economy moonlighting card files traitement du bois managementul riscului energie termica energie thermique organism de drept public societe commerciale Curtea de Conturi a Romaniei developpement durable methodes de recherche convergenta economica public contracts contrats publics venituri din export proiecte de dezvoltare organizatii internationale international organizations partide politice guvern votare services de consultants strategie de dezvoltare strategie de developpement populatie tax exemptions information exchange proprietate publica economic indicators indicateurs economiques statements health sante qualifications cooperatives mise a l'epreuve convertibilitate company with share capital cooperare economica cultura organizationala aide economique dedommagement proprietate imobiliara rapoarte anuale criminalitate economica aptitudini inregistrarea informatiei accise financial transaction solvabilitate financiara activitate economica arhivare digitala registration of a company administrative penalty tax return avantages accessoires delegati ai personalului legislatia muncii European Court of Auditors cursuri de perfectionare basis of tax assessment contencios administrativ co-financing discriminare gouvernement d'entreprise piata financiara internationala externalities paradisuri fiscale bunuri mobile housing tenancy public opinion polls sondages d'opinion publique crime prevention prevention du crime brevete patents etrangers siguranta publica redevente redevances livraison de marchandises alocatii familiale cheltuieli fiscale rata dobanzii interest rate taxa vamala sistem juridic judicial system aid programmes social policy saracie produits agricoles importuri reforma institutionala burse de studii educatie politica agricola comuna politica agrara carriere professionnelle fermes statistiques economiques invatamant medicina echitate economica economic equity date statistice biometrics amprenta digitala politique communautaire cohesion economique et sociale energy substitution resurse energetice agriculture fishery policy subventie economica securite europeenne politique de l'environnement economic law economie de l'environnement gestion de l'environnement debt acquisitions bilant contabil capital couts intreprinderi enterprises entreprises standards financial analysis stocks controlul calitatii buget droit commercial amortissement patrimoniu balanta de plati drept fiscal financial statements etats financiers liquidity societes transnationales currencies technologie de l'information sisteme expert systemes experts suppliers course papers information processing rassemblement des donnees public finance Treasury operations bancaires sisteme bancare financial administration faillite public accounting comparative analysis analiza beneficiului piata financiara forecasts reglementations corporation tax impot sur les societes productivite politica de investitii enciclopedii economic forecasts economic thought theorie economique echilibru economic corporations rentabilite crestere economica market goods regasirea informatiei economie de marche commercialisation information networks reformes administratives programmes de financement subsidies contrats contabilitate nationala decentralization decentralisation vanzare cu amanuntul retail marketing office management diagrams munca in echipa organigrame intreprinderi particulare cadres shareholders organisations salariati politique fiscale sisteme fiscale monetary circulation informatica Allemagne liquidite internationale pays developpes accounting system impozit pe salarii conturi nationale comptes nationaux droit compare Uniunea Europeana mining ressources financieres langages de programmation economie mondiala dubla impunere double taxation venituri fiscale integrare economica economic integration power distribution legislation economique evaluare economica economic evaluation intreprinderi mijlocii normes de travail behaviour comportement responsabilite planned economy public sector equipment equipement jurisprudenta chirie loyer administratie locala administration locale administrative measure acte administratif investissements etrangers consumatori new products actions acquis comunitar services publics government purchasing crime money laundering prelucrarea lemnului incertitudine fond de comert civil liability societate comerciala dezvoltare durabila clientele clientela biens d'equipement accesion to the European Union adhesion a l'Union europeenne profesii execution du budget crise aspects economiques agricultural cooperatives statistical tables gouvernement traffic echange d'information constitutional courts public ownership indicatori economici surse de informatie information sources functionari indicators indicateurs calificare economic agreements institutii de credit testare Conseil de l'Europe interviews board of directors economic offence aptitudes co-determination armonizarea standardelor compatibilitate de materiale goods and services imprumuturi insolventa financiara commercial code conservare digitala venituri extrasalariale Curtea de Conturi Europeana Cour des comptes europeenne action brought before an administrative court recours contentieux administratif cofinantare resurse bugetare imprumut comunitar deduction fiscale in-service training externalitati commerce international acorduri fiscale tax havens politica comerciala intraregional trade reduceri tarifare reductions tarifaires brevets administrative procedure pensii retirement pensions depenses fiscales politique sociale imports design valeur ajoutee EU institution institution de l'Union europeenne reforme institutionnelle programe de invatamant dezvoltarea educatiei educational development common agricultural policy politique agricole commune product quality reform of the CAP ovins carte electronica enseignement equite economique accords commerciaux fourniture de document gestion des eaux Community policy protection du consommateur regional development developpement regional viticultura investitii agricole aquaculture politique de la peche soutien economique structural policy biodiversitate ecologie resurse naturale natural resources governance proiecte pilot standarde internationale contabili environmental management site Internet site internet economie 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