The objectives and policies of economic entities to control financial risks, including policy related to the coverage for each category of significant transactions provided, is the use of hedge accounting. With regard to financial instruments to determine the level of detail of information to...

This article aimed to analyse the influence of the main factors on management control used in optimization activities, in order to reach the strategic goals of a company. Agency, transactional costs and contingency theories have been analysed from the traditional perspective. This study reviewed...

Pursuant to the growth of society, against the boosting of scientific and technological progress, also arises the negative effect of pollution acceleration. In this context, we relate to risks that imply the growth of pollution, especially against nuisance air pollution increase (CO, SO2, NO...

This study is meant to be an evaluation sustained by theoretical and empirical considerations of the exchange rate impact on international commercial trade competitiveness. In this respect, the study aims to find how the exchange rate influences Romanian competitiveness through assessing the...

The issue of collecting tax resources to the consolidated budget has determined and still determines difficulties which cannot be neglected in all the former socialist countries of the Central and Eastern Europe. From the Members States of the European Union, Romania is the country with the...

In general, more supportive organizations typically masculine values and practices conform to their reward. Attributes considered as male dominance or strength determination are protected, rationality is superior to intuition, task orientation is considered more effective than interpersonal...

The negative effects of the global crisis can be seen on SME’s because of their size and their difficulty to access finance. SME’s need to be aware of the impact that their activities have on the environment which will turn into a great opportunity to explore the economic advantages that...

According to the Romanian Constitution (Art. 115, paragraph 1), the Government, as a body of the Executive Power, is endowed with attributions belonging to the Legislative function, specific to the Parliament. Thus, we are dealing with what the juridical science calls “legislative...

In recent years, the legal steps (regulatory) taken at EU level as well as in each Member State, aimed to determine an ascent of sustainable growth, supported by a substantial degree of structural reforms. Obviously, Romania joined on the line, accounting as a responsibility of the state...

able to guarantee the performance that creates a value superior to that of the competitors, so that this might be sustainable in time. For such an improvement of the performance and of the competitiveness in a dynamic and complex environment we can reveal as fundamental the implementation of the...