?Florin Cornel Dumiter is Full Professor of Finance at the Department of Economics and Technical Sciences, Faculty of Economics, Engineering and Informatics at ”Vasile Goldi?” Western University of Arad, Romania. He holds an economist and legal adviser diploma and received a PhD in Finance and a PhD in Tax Law at West University of Timi?oara (Romania) and a Post-Doctoral Degree in Economics at the Romanian Academy. His research interests include International Finance, Capital Markets, Finance & Banking, Tax and Financial Law. He is also a practising chartered accountant and tax consultant and adviser with judicial and accounting and fiscal expertise.Florin Marius Turca? is a General Manager at Smart Consult SRL, Arad where he has experience in valuation, appraisal (real estate, companies, financial instruments), corporate adviser (M&A, divisions, consultancy), technical & financial analyses of listed companies, financing proposals,business plans and feasibility studies.