The paper defines the concept of operating surplus. Then, it is compared to the gross operating surplus and the differences are identified. The two calculation methods are presented next: (1) operating revenue less operating charges and (2) the gross operating surplus less WCN (Working capital...

Diagnosis management aims to identify critical situations and positive aspects of corporate management. An effective diagnosis made by a team with the status of independence from the organization’s management is for managers a useful feedback necessary to improve performance. The work...

The development of the IT&C has been exceptional in the history of industrial changes and the telecommunication revolution leads to a decrease of the price of telecommunication services and equipment. The huge volume of information change the way of functioning of the markets, restructuring of...

The aim of this paper is to evaluate the contribution of the traditional exploitation of timber, in a community framework, to the respect of governance principles in actions for the fight against poverty in some rural communities in Cameroon. In 1990, the government of Cameroon adopted laws on...

As an analysis regarding economic practice and theory, the occupancy problem has been a well known matter for years. Above all, working force occupancy will always be a new and exciting theme, not only through its various sides from which it can be approached, but also as a consequence of the...

While some theorists have been reluctant to express their opinions and give solutions to the problem of evaluation, in addition to other issues earlier review, sought in the theories developed to propose various methods for assessing balance sheet structures. Retrospective evaluation systems...

The necessity for the modernization of the production processes in agriculture resides in the fact that this is the most important means to raise agricultural productivity, especially in the long term, to reduce production costs and to raise economic profitability, with a direct positive impact...

The current exigencies that a territory must faced in order to its’ optimal positioning in future regional competition requires the ability to design the appropriate mechanism which better valorize the territory capability. Such a construct is vital for territorial sustainable development and...

The dividend politics – a managerial option of any entity between partial reinvestment and total re-investment of the net profit and/or total or partial distribution of this one in the form of dividends. For a good management we have the problem to choose between the dividend and the...

For many types of risk affecting the economic existence of firms, risk of competition is among the most important, both in terms of the gravity and intensity and the spread in space and time. In the context of the global economic crisis, - economical, financial, social, image problems etc....