Chapter 1. Introduction -- Chapter 2. Overview of Pension Systems -- Chapter 3. Socio-Economic and Medical Approaches to Pensions Systems -- Chapter 4. Modeling the Impact of Socio-Economic and Medical Characteristics on Public Pension Systems in Central and Eastern European Countries -- Chapter...

The analysis of equity and their variation during a financial year is an old custom inAnglo-Saxon accounting. In its simple form, such an analysis can be found in the interpretation ofthe structure ‘accumulated and retained situation‘ from North-American practices. Changes in thecompany‘s...

Globalisation, increasingly harsh competition, more demanding clients, continuous technological progress – are factors which are now influencing all activities. Organisations have to be as flexible, adaptable and able to permanently reinvent themselves as possible, in order to survive in an...

The accounting activity depends on the general management which has as an objectiveto accomplish its functions within the organisation’s financial and patrimonial area. Naturally, wecan not talk about an efficient management without an efficient accounting activity. For this reason,the present...

Risk is a key factor for businesses, because you cannot get profit from any activity without risk. Since banking risks are a source of unpredicted expenses, their proper management might stabilize revenues, having the role of shock absorber. At the same time, strengthening the value of banking...

Rural tourism and agricultural tourism are activities, which generate alternative incomes, a fact that offers development possibilities to the rural space, due to the unique landscapes, large semi-natural areas, the inhabitants’ born hospitality in the rural surroundings. From this...

The sustainability of public pension systems has become an important aspect for governments and institutions worldwide. This book addresses the multiple elements that influence the sustainability of pension systems with a special focus on central and eastern European countries. Supported by the...