The risk management process is made and established by the management of the public enterprise and it is implemented by all staff. In this process is important to identify and to evaluate risks and to establish the risk tolerance that can be accepted depending on the probability of occurrence of...

It appears that generally limitations in achieving objectives are caused by the next realities: (1) leader’s judgment in making decisions is not always the best, if there are not regarded all the circumstances; (2) risks can occur because of simple error or misconduct; (3) decisions on risks...

From a scientific perspective, articulating the concept of performance with other notions deserves to be analyzed more rigorously. Progress in this area seems to be passed through an epistemological reflection. Constructive-inspired model proposed by Dominique Bessire associates performance with...

Cost calculation proves to be a management tool that has become indispensable for any type of organization, but especially those in industrial production. Thus, to cope with the market economy, companies must organize cost calculation showing primarily the consumption of resources, but providing...

The development of public services is one of the priorities on the agendas of all policies, both national and European. One of the most recent concerns of the European Commission, as shown in the 2010 Innobarometer, is to find ways and develop strategies to support the innovation in the public...

Regional disparities are a priority both on the European agenda, and on the Romanian agenda of policy makers. The policy prescriptive character of the present paper aims to address the need to overcome regional disparities in the European framework in a context of continuously changing economic...

Entry into the European Union required the implementation of an efficient accounting system. Were analyzed compatibilities and incompatibilities between the EU accounting directives and international accounting standards. In the Romanian economy, large companies able to enter the accounting...

Financial reporting using the latest version of IFRS (2011), a result of the IASB research in cooperation with the standardizers of the national accounting standards in order to achieve convergence in accounting standards around the world on the one hand, and on the other hand to provide a set...