The analysis of financial economic ratios provides managers and external partners feedback on the results obtained from operational activities and the associated performance and risks. This paper studies the functional dependence of the companies’ success (on performance) over internal...

Abstract: By joining the European Union, the new member states have benefited from more opportunities for interaction and knowledge transfer, which boosted the transition to the knowledge economy. This paper deals with three areas that are the drivers of KE, education,...

To meet the desiderata expressed by the implementation of knowledge-based economy, companies must reconsider development strategies and must facilitate the shift from a management largely based on resource consumption to knowledge-based management. In this view, the importance of the human...

Improvement of the sustainability in the farming sector is a core objective of the European Union which generates important consequences on the life’s quality. The sustainable agriculture has to bring an own contribution to the raising of the food safety and security, development and...

The agricultural holdings generate a very strong impact on the environment andthey also have numerous implications for the economic and social life of rural areas. Theimprovements of the agricultural holdings’ economic, ecological and social effects are themain directions which can contribute...

At the microeconomic level, the appreciation of the capitals’ profitability is a very complex action which is of interest for stakeholders. This study has as main purpose to extend the traditional analysis model for the capitals’ profitability, based on the ratio “Return on capital...

Value adjustment is an instrument designed to cover the present and future risks of economic entities. Adjustments derive from the application of the general principles of accountancy to theacconutancy of economic entities. This article is a presentation of reversible impairments, their...

The present analyses, based on a case study show the influence on the financial balance of the loans from shareholders , taking into account the accounting treatment of loans. We do not know that the Romanian economic literature to be treated that aspect. That is why we consider the study as...

The agriculture's sustainable development is a demand of the Community's Agricultural Policy in Romania. The objective can't be reached without competitive agricultural holdings, which work on the basis of high economic performance criteria. This is why agricultural holdings must take into...