In this paper is realized an overview of the existing interdependence between thedecision efficiency and the cost information quality who are provided to the organizationmanagement. Based on the previous studies regarding the costs and managerial decisions, in thisarticle is developed an...

The new society, the society of knowledge, is based on an economy of connections,relationships, networks and on the collective intelligence that represents the foundation of durabledevelopment and in which knowledge management represents the main instrument available forchange. Knowledge...

The aim of this paper is to realise a comprehensive analysis of European corporategovernance codes, from the perspective of internal audit, in the manner it is provided in the OECDPrinciples of corporate governance. The research methodology used a classification of countries bylegal regime and...

The current business environment requires a performance management with a muchbroader framework. The article deals with the overall performance of an entity and the compositionof performance indicators that are grouped under specific dashboards: economic and financial,social and environmental....

The article aims to highlight the evolution of wine entities in Romania and theirperformance. Given the state of research conducted in the literature on performance measurementand analysis of the entities from wine sector and the achievements of specialists, the authors of thisarticle...

ABSTRACT. This article highlights the authors attempt to identify modern cost calculation methodsand appropriate performance measurement tools and their integration in order to improve theperformance of the economic entities from the wine sector in Romania. Identifying methods andtools for...

Diversifying in a responsible way is a challenge that many firms face today. In thissurvey we posit whether firms should diversify and whether it is a way to create value, since themotives leading to diversification are not always addressed to satisfying all stakeholders, and as aconsequence the...

Consumers put in the new circumstances of the European Union area is in the processof adapting behavior in market relations, the conditions in which enjoys growing prosperity, theincreased degree of civilization. How businesses will respond to their offer of goods to therequirements of the...

The risk signifies the possibility of existence of one situation in which the obtainedresults are far from the targeted objectives. Assuming the risk by the entrepreneurs becomes thesource of profit within the economy; this is the reason why its analysis is a prior objective insubstantiating...

A model of interaction between hardware vendors, Intel and AMD, and developers ofWindows and Linux operating systems is suggested. Intel and AMD both maximize profits forming atraditional oligopoly, while Microsoft and the community of Linux developers form a mixedduopoly, in which only the...