The new definition of enterprises and their size, with the introduction of mid-tier companies, has brought to light three very distinct populations. Mid-tier and large enterprises continue to borrow and invest, unlike small and medium-sized enterprises (SMEs), which are nevertheless the most...

Since 2012, the Banque de France has conducted a new survey on access to bank loans /credit for industrial and service sector SMEs and MTEs. Firms appear to have reduced their demand for bank financing although the supply has not contracted.

In this paper we have studied the dependence between pollution and economic results, taking Romania as study case. Among the pollution level indicators we have chosen greenhouse gas emissions, and as economic results indicator we have chosen the GDP per capita. We started by explaining the...

На основании анализа действующей практики учета рассмотрены основные рекомендации по управленческому учету затрат в птицеводческих организациях. Предложены...