This comparative study concerning public superior education system finance has been accomplished in order to highlight the main public superior education system financing mechanisms used in a few European countries considering a financing future model projection, able to make the public...

This paper is exploring the introduction and modernization of corporative governance in public institutions, specifically in the Romanian State Treasury, by standardizing the risk evaluation in audit (RBIA). The authors are considering that achieving results in the country's progress is...

This paper studies the influence money has on motivating the work force which takes part on both dull and creative tasks. Through a review of the most important findings on the subject, economists’ and psychologists’ theories are presented and discussed. The paper shows how, notwithstanding...

Danube River Basin has been frequently affected by floods in the last decades which often gained historical meanings, the latest being recorded in 2006 and 2013. The material losses were very high and on the Cetate-Dabuleni sector of the Danube river, after the floods of 2006 the dikes have been...

In this research paper, our attention turns to the correlation between the enterprise’s cost of capital and its financial structure, the subject having both a theoretical and a practical approach. In our opinion, the decision referring to the financial structure is based on the effect of...

The Operational Programme Environment (OP Environment ) contributes to the implementation of the 3 rd priority of the National Development Plan 2007-2013, "Protecting and improving the environment," taking into account the social, economic and environmental needs in Romania, so as to achieve...

The fiscal policy construction developped at national level is focused on the maintenance of the macroeconomic stability process in order to achieve the nominal and real convergence criteria concerning the membership of the Romanian economy to the European Union integrated monetary space. The...

Starting May 2009, revaluation reverts unknown for taxation, in terms of tax the profit. This new tax rule shapes again the accounting behaviour. Thus, it is likely that most firms with revalued assets to choose for transfer from revaluation reserve from account 105 “Revaluation Reserves...

Public debt portfolio is the most important financial portfolio of a country, reflecting the complex and risky financial structures that can generate substantial risks on the patrimony of state and on its financial stability. Recent crises have highlighted the need to limit exposure to liquidity...

Public debt represents all internal and external financial obligations of the state, at a time, from the loans contracted directly or guaranteed by the Government through the Ministry of Finance, or local authorities from various lenders, natural or legal persons resident or non- in Romania....