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.

La taxe sur la valeur ajoutée est un impôt indirect, ayant une large applicabilité dans le monde, mais avec de grandes différences d’un pays à l’autre. Notre recherche a comme support informel le cadre législatif et la pratique dans certains pays européens. Notre propos est de...

In the paper there are presented the main negative effects of the world crisis revealed by the analysis performed in SMEs, there are references to some approaches at the international level, and there are formulated some solutions to combat the crisis and relaunch the SME sector in Romania.

The paper presents the methodology of calculating the cost per student equivalent with the unfolding of all the components of this cost, regarding its usage as an instrument of financial management of universities. This methodology allows the universities to determine the real cost per student,...