Sticky costs materialize when costs increase more with rising an activity than they decrease with falling of the very same amount of the activity. Over time a silent diffusion of sticky costs can be observed in the HoReCa (HOtel/REstaurant/CAtering) industry. In sticky costs literature the cost...

The objective of this analysis is to investigate the capacity of agriculture to actively contribute to reducing vulnerabilities and the degree of exposure of Romania's economy to shocks caused by major economic crises. The role of agriculture, as economic and social resilience factor, is...

Accounting profession is traditional profession and accounting rules and principles have been established and are the same for many years. However, globalization of business, stronger regulations and numerous technological solutions and innovations are not bypassing the accounting profession...