The public administration of the administrative-territorial units has regional development is a vital process that underlies the economic and social integration of Europe, the diversity of European regions not being an obstacle to regional development, due to the fact that it does not aim to standardize the entire geographical area, and on the contrary to achieve a standard of living. decent. The European Union is one of the most prosperous economic areas in the world, but the differences between Member States are striking, especially when the 268 regions of the Union are taken into account. The differences between the regions do not consist in history and traditions, or in the language used but in the level of development, respectively the standard of living of the inhabitants. The concept of regional development is closely linked to that of economic development and is oriented towards territorial, zonal or local aspects. This is a concept that aims to boost economic activities, stimulate and diversify investment in the private sector in particular, reduce unemployment and not ultimately lead to an improvement in living standards. Starting from the conviction that, at present, the financing mechanisms have a decisive role in the process of regional development, and the financial phenomena have a special impact on the economic, social and political fields, I was interested in the evolution of the relations between financing mechanisms and development policy. regional. Given that most countries in the world have not experienced, from a territorial point of view, a uniform economic development, they face either an overdevelopment or an underdevelopment, being aware of the complexity of this issue, through this paper I proposed to identify the main funding mechanisms that can lead to the reduction of discrepancies between regions, respectively to a balanced and harmonious development

The concept of bonus compensation to earnings management is growing. Decision making regarding the existence of a company's policy in providing bonus compensation to management is the primary phenomenon. This study aims to provide clarity about the phenomenon of bonus compensation to the existence of earnings management through a comprehensive and systematic literature review and can produce a clear description of the effect of bonus compensation on earnings management. This study analyzes a collection of 37 articles from 1976-2019 obtained through researchgate, Goggle Scholar, and others with the keywords "earnings management" and "bonus compensation." The results of this study divided into 3 (three) opinions: bonus compensation has an effect on earnings management, bonus compensation has a negative effect on earnings management, and bonus compensation has no effect on earnings management.