Romanian Abstract: Incertitudinea generalizată reprezintă un fenomen cu care managerii de astăzi se confruntă, ca parte a experienţei lor profesionale, iar existenţa sa face dificil de anticipat modul în care mediul de afaceri va evolua sau care vor fi consecinţele deciziilor pe care un...

In this study authors argues that diversification plays an important role not only in personal financial investment, but also in corporate strategy.

In spite of the fact that many successful foreign companies pay special attention to reporting preparation with the view of value reporting creating, only some home companies are willing to adopt this experience.

The paper analyses the presuppositions (often implicit) the actual quantitative and logical modelling is based on. In the context, some points of view are proposed, aimed at to eliminate or reduce the incertitude and vagueness generated by the actual way of understanding the macroeconomic modelling.

Sistemele inteligente bazate pe modele constituie o subclasa a sistemelor informatice interactive de asistare a deciziei (SIAD). Ele au realizat desprinderea de sistemele informatice de procesare a tranzactiilor (OLTP), ce utilizau modele de calcul direct, modele care sunt de fapt relatii de...

Accounting for financial assets has undergone a real revolution since the publication of IAS 39 "Financial Instruments: Recognition&Measurement". Particularly, the rules concerning the derecognition of these assets are entirely new and complex and therefore not easily applicable. They are based...