Now more than ever, corporations the world over are scrambling to redefine the processes, techniques, and strategies they need to survive in an age of uncertainty. Businesses today seek an effective corporate performance measurement system to maximize the bottom line. With the advent of the...

The demographic changes are of great importance for all European societies. Their impact and effects have multiple, deep facets. Each European healthcare and welfare system will be facing considerable changes in the new demographic context. The hospital sector plays an important role in each...

In our study we have proposed to measure the extent of intellectual capital disclosure using annual reports as the source of our documentation. The empirical analysis is twofold: firstly we are interested in analyzing the value of intellectual capital using a value-based approach, through the...

In conditiile in care lumea actuala este intr-o continua schimbare, iar ritmul in care au loc aceste schimbari este unul foarte rapid, e vital ca organizatiile sa constientizeze necesitatea si oportunitatea schimbarilor, inainte ca rezultatele sau performantele lor sa scada. Cu toate ca auzim...

Corporate governance is a key element of todayâ€(tm)s economic reality being more and more present in many countries around the world. This paper has two main objectives. The first one is to offer more insight into the concept of corporate governance by a thorough literature review and by...

In this paper we intend to continue the research regarding the enterprise accounting policies and the manner in which these are perceived by the practitioner accountants, preparers of financial statements. This time, in order to carry out the research, we made up a new questionnaire applied to...

The evaluation of the educational services quality by the students represents an important element of the internal quality monitoring process for the identification of the necessary actions required in the continuous improvement of the offered educational quality, and on the other hand it...

Available statistical data offer valuable information on recent demographic changes and developments within European healthcare and welfare systems. The demographic evolution is expected to have considerable impact upon various, major aspects of the economic and social life in all European...