Întreprinderile publice au reprezentat pe parcursul timpului o modalitate aflată la dispoziția statului pentru a contribui la dezvoltarea economică și socială a țărilor. Deși rolul acestora s-a restâns semnificativ în întreaga lumea începând cu sfârșitul anilor 1980, nu poate fi...

Schimbările permanate ale mediului de afaceri determină adaptarea modelelor tradiționale de competitivitate la noile condiții ale pieței. Într-o economie deschisă, competitivitatea IMM-urilor trebuie să țină seama și de rolul noilor tehnologii informaționale și de comunicare, de...

This paper presents a few general considerations regarding the SAPARD Program (Agriculture and Rural Development Special Preaccession Program). The SAPARD Program represent one of the three European Union financial instruments (ISPA, PHARE and SAPARD) assisting candidate countries to prepare...

The paper proposes to compare a series of indicators used for measuring shareholders value such as: total shareholder value, economic value added, market value added, cash value added or cash flow return on investment.

The reality in all organization is that the directors and board are in the position of highest influence and their primary responsibility is leadership. As such, considering the consequences of a recession such as we currently face is not the time for directors to abdicate their responsibilities...

Business processes flexible automation projects involve the use of methods and technologies from Business Processes Management area (BPM) that aim at increasing the agility of organizations in changing the business processes as response to environmental changes. BPM-type projects are a mix...

Romanian Abstract: Problematica legată de politicile contabile este dezbătută frecvent în mediul academic dar şi în cel de afaceri. De asemenea, reglementările contabile în vigoare stabilesc obligativitatea pentru toate entităţile de a elabora şi aplica politici contabile proprii,...

The recent financial crisis has brought new legislation in order to increase transparency in the banking sector. In Romania, as well as in the whole European Cummunity, the new legislation adresses, primarily, the protection of credit consumers. In compliance with EU Directive 2008/48/EC, the...

The recent financial crisis has brought new legislation in order to increase transparency in the banking sector. In Romania, as well as in the whole European Cummunity, the new legislation adresses, primarily, the protection of credit consumers. In compliance with EU Directive 2008/48/EC, the...