According to position document no.11 “Economic and Monetary Union”, Romania has committed to report after the European System of Accounts ESA 95. The classification of public institutions is necessary to circumscribe the Public Administrations’ area (S.13), its division into subsectors and...

An information has value through the financial reporting. Such are taken into account factors such as: the nature of the event referred to financial reporting, the adequacy of the presentation, the credibility and integrity of information, readability necessary to allow some conclusions on a...

In Romania, the Order 3055/2009 entered into force on January 1st 2010 and it repealed the Order 1752/2005 on the approval of accounting regulations in accordance with European directives. Some major steps were taken in order to harmonize the Romanian legislation with the EU legislation based on...

This paper deals with eco issues in bulk materials handling in ports. Solid, free-flowing materials are said to be in bulk. Bulk materials han-dling is very difficult, because it incorporates all the features of liquids, gasses and mass solids. Energy efficiency, dust emissions in nearby...

The CRAFT Method was at the basis of the development of the heuris-tic commuting models, in which one starts from an initial emplacement of units that is successively improved, through the successive commut-ing of units among them on the basis of some criteria. In the present paper we have...

In the present paper we are presenting an optimal way to solve the Asignment problems using the Network Modeling Module of the WinQSB software, by the Hungarian algorithm. Meantime, the given problem was solved also regarded as a transport problem, due to the fact that the assignment problems...

The main purposes of the paper are to describe port performance evaluation by queuing models (QMs) based on the nature and applications of the models, state of the art survey based on the classification and identify considered problems and the applications of the existing QMs. There are number...

During the last decade, important changes have occurred in public governance, which has evolved in this time from hierarchical bureaucracy to participatory governance, where the role of citizens in public decision-making process is more direct. There were performed reforms in finance, management...

Our paper deals with aspects regarding risk and uncertainty.Using content analyze in this paper we survey the disclosure level of risk management information in the annual report of top Romanian listed companies.

In production systems modelling usually acts to system simulation by discrete events. The present paper exemplifies this, using the Queuing System Simulation module of the WinQSB software.