Activity-based costing (ABC), an alternative approach to traditional accounting, represents a costing methodology that identifies the main cost drivers, or the main activities in an organization, thus assigning the cost of the products and services according to the number of specific activities...

The dramatic consequences of the global crisis forced governments to take into consideration the banking sector reform. The main initiatives are based on the banking regulations strengthening. In this paper we approach another kind of solution to the banking sector problems: a state-owned...

Milk products contaminated with dioxin scandal is an example of how the milk market may be substantially affected by intense rumour in the media broadcast. Although the crisis was recorded at a multinational company, the lack of maturity of the local market and improper management led to...

Emotional Intelligence (EQ) is considered an important determinant of job performances, leadership skills development and efficiency of the teamwork. Many authors stated that there are differences between female and male emotional competences. The aim of the present paper is to explore the...

L’article ci-dessous concerne trois directions d’analyse, en fonction desquelles on structure l’approche géographique du patrimoine culturel: la typologie du patrimoine et les aspects comparatifs infrarégionaux, le potentiel touristique et l’attractivité différentiée du patrimoine,...

The paper is to examine the Romanian education system and it focuses on the most important aspects of the education marketing and marketing research. A survey instrument was designed to include the research upon high school student’s behavior in selecting a higher education institution. The...

Substitutes pose a permanent threat on firms’ products or services in any industry. As the extant literature on strategic analysis is abundant in examples of substitutes for goods and traditional services, the paper aims at analyzing in-depth the concept of substitutes in the case of...

Natural resources, especially energetical ones, have continuously influenced the evolution of human society, including the economical developement, and so the problem of their deficiency and their limited character is a problem of major interest for the human kind in their quest to find the...

Key sectors of modern society development, agriculture could not stay out of the debates taking place today on issues of sustainable development, one of the biggest challenges of the contemporary economy. The concept already established in the decision, thinking and everyday speech, sustainable...

SEO is the activity of optimizing Web pages or whole sites in order to make them more search engine friendly, thus getting higher positions in search results. Search engine optimization (SEO) involves designing, writing, and coding a website in a way that helps to improve the volume and quality...