Short-term financial management involves the management of current assets and liabilities, which directly affect an organisation's liquidity and profitability. This study aims to examine the relationship between the operating performance and short-term financial management of small and...

As important part of national economy, the agri-food sector had oscillating evolutions in the post-accession period, mainly generated by the need to get in line with the EU requirements. The analysis of the resources-utilizations ratio, from the point of view of production account, reveals...

Preparations are underway to revise national accounting to implement actuarial recording of pension liabilities for corporations and government as an employer. This paper extends this to unfunded public pensions with the help of "implicit tax" in pension contributions. The clearest advantages of...

This paper uses a new cross-country cross-industry dataset on investment in tangible and intangible assets for 18 European countries and the US. We set out a framework for measuring intangible investment and capital stocks and their effect on output, inputs and total factor productivity. The...

Economic development is interregional in nature, with economic growth being determined by physical and technological proximity identified by interregional and national cross-border interactions in trade, investments, and knowledge. This report explains the construction of a system of...