Recent unstable oil prices and continuing concerns of global warming have reignited interest in understanding the demand for residential electricity consumption by households. Given the declining tariff block that characterizes electricity demand, understanding households’ responsiveness to...

There are lack of studies that discuss the importance of owner’s gender and age with firm performance. Thus, the objective of this study is to examine the relationship between owner’s gender and age with the business performance, which is measured using Tobin’s Q (Q) and Earnings Per Share...

There are several ways to look at the so called “human resources” within an organization. In the opinion of the authors it can be formulated as “analytical and measurable qualities of human beings that are leading to an optimal functioning of the organization in relation to its...

Public health policies continue to play important roles in national and international health reforms. However, the influence and legacies of the public health eras during which such policies are formulated remain largely underappreciated. The limited appreciation of this relationship may hinder...

The authors propose an analysis of the public administration reform in Romania by assessing whether the Romanian civil servants perform their duties according to the regulations of the European Administrative Space. The paper offers a socio-statistic perspective on the internalization of the...

How are Asian countries preparing children to have skills—including creativity, innovation, and technical capability—to compete in the 21st Century global economy? Countries including China, Korea, Japan and Singapore have begun to integrate education policy and practice into a key component...

The convergence and compliance process initiated at international level hasinfluenced also the accounting system of the public sector entities from Romania. Taking intoaccount the fact that the fixed tangible assets represent an important part of the total assets ofthe public sector entities,...

One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology. In this regard SMEs are under stress of two major factors:implementation of accounting standards...

This paper deals interdisciplinary with issues related to accounting‘s groups ofcompanies, offering solutions or answers to immediate problems of accounting practice, andpropose viable theoretical generalizations at least concerning the ongoing development of theparticipating entities on...

The development of the accounting system of the public sector entities atmondial level has focused on taking up the accrual accounting as foundation for the financialreporting and totally or partially giving up the cash accounting. Within this context, by thisresearch, we define the coordinates...