The financial rate of return is a significant indicator for assessing the economic and financial performance of an enterprise for the internal diagnosis, as well as for the analysis required by the external partners. The financial return is a basic indicator which characterizes the business...

Our paper focuses on corporate social responsibility. The socially responsible corporation is a good corporation. Although capitalism, at the end of twentieth century is emerging as the preferred way to organize an economy, considerable disagreement exists concerning the fundamental purpose or...

The new own funds adequacy device, officialy named “ International Convergence of Capital Measurement and Capital Standards”, describes the most important benchmark framework for micro-prudential supervision at the moment. The publication of the final text in June 2004, after five years of...