Major conceptual contributions of a number of Nobel-laureates in putting forth a framework linking the citizenry's right to know and access to information with development, have already had a major influence in various fields. However, implementation of transparency-related reforms on the ground...

In this article, I discuss the methodological steps taken in the Romanian management accounting, according to the specifics of the ABC method. I also make a comparative analysis between the custom (ordered-based) method and Activity-Based Costing (ABC) method. I bring my own comments on the...

This article deals with the problem of reorganization of the enterprises in the steel industry in Romania, starting from the general principles identified by experts. The orientation of these principles finally leads to the transformation of the vertical organization manner into one of a...

This article deals with the possibilities of implementation of the Activity-Based Costing method in the enterprises of the steel industry in Romania starting from the analysis of the particularity of this branch. Those factors are highlighted, on which the successful implementation of the ABC...

This chapter summarizes the salient results of the World Business Environment Survey (WBES). It shows that important dimensions of the climate for business operation and investment can be measured, analyzed, and compared across countries, and that governance is key to the business environment...

Building from the 2002/03 contribution to the Global Competitiveness Report ("Governance Crossroads"), this paper argues that governance continues to be at a crossroad, its underperformance being evident in most regions and across many countries. This ('governance policy gap') contrasts with the...

The main aim of the paper is to identify the succession strategies (especially the ways in which they attempt to balance the strive to maintain family’s control over the company with the goal of firm’s growth) of the first generation of Polish entrepreneurs. Research survey was conducted on...

The paper verifies the existence of relations between development of small and medium-sized enterprises (SMEs) and the particular factors of regional environment as well as demographic parameters of entrepreneurs and their enterprises. SMEs localized in Southern Poland in accordance with NUTS -1...

The main focus of the article is to elaborate on the importance and role of small and medium-sized enterprises in Slovak economy. The authors show development tendencies of SME sector in Slovakia in the years 1993-2006. Where it was possible the authors enumerated the data for the year 2007. The...