Abstract. The value creation is the major objective of companies' functioning. It aims at meeting the general interests of stakeholders. The shareholders are directly interested by value added as they can recover the investments made and obtain the expected profit. Managers and the other...

In this paper, we have presented a corporate valuation model. The model combine several valuation methods in order to get more accurate results. To determine the corporate asset value we have used the Gordon-like two-stage asset valuation model based on the calculation of the free cash flow to...

The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts to goodwill and specific intangible assets...

The main objective of our work is the conceptual description of the performance of an economic entity in financial and non-financial terms. During our approach we have shown that it is not sufficient to analyze the performance of a company only in financial terms as the performance reflected in...

In this paper we chose to present two components of the financial statements: the profit and loss account and the cash flow statement. These summary documents and different indicators calculated based on them allow us to formulate assessments on the performance and profitability on various...

We present a simulation model in this paper to determine the value of intellectual capital. In frame of the simulation model we have used the Baruch Lev’s intellectual capital valuation modell.We have built in the Baruch Lev model in a two-dimensional Monte Carlo simulation modell. We have...

The notion of "risk" is used in a number of sciences. The Faculty of Law studies the risk depending on its legality. The Accident Theory applies this term to describe the damage and the disasters. One can find studies on the risks in the works of psychology, philosophy, medicine and within each...

Starting from the objectives, activities, and the results of the empirical, quantitative, and qualitative research carried out in the AntrES project (AntrES - Project acronym "Entrepreneurship and Equal Opportunities. A new school for women entrepreneurship" – Antreprenoriatul si egalitatea de...

In the attempt to boost its international competitiveness, the European Union realized that it should enrich the ways to achieve it by using the intangible assets that it holds. Knowledge and intellectual capital, innovation, science and entrepreneurship are key drivers of economic development...

Decision making is one of the important tasks of every manager. The process of taking decisions has to be based on knowledge. For optimizing this process some software solutions has been created. In this article we tried to summarize some of the features which exists in some software applications.