Following the evaluation proces, it is possible that some intangible assets, recorded in the economic entity’ s accounting, have a higher value than accounting value. An example is the patent obtained by an economic entity, revealed at the overall cost of research and development, as well as...

Social economy has developed from the need to identify new innovative solutions to some economic, social or environmental problems as well as to meet the requirements of community members, requirements which are often ignored or unsatisfactorily covered by the public or private sector. Social...

The work developed by the authors assumes a definite need for reflection on funding mechanisms and macroeconomic management at all levels of budget deficit, amid the economic crisis unprecedented in the recent history of Romania and the whole of Europe. In this direction, this paper attempts to...

This paper has proposed to analyze the evolution of the Romania in economy in 2013 by dynamic levels of significant macroeconomic indicators, namely: industrial production, manufacturing, retail and volume of market services provided to the population, buildings and new car sales. Also the...

All the economical entities operate in a complex economic environment marked by economic crisis and stressed the growing dynamism in terms of intensifying competition. In our opinion, changing the environment and enhancing the uncertainty is due to the existence of a number of factors that act...

Impact Hub is a global network of local spaces and communities designed to facilitate sustainable impact through collaboration. Local Impact Hubs are autonomous companies that offer co-working spaces, programming, events platforms, and communities of individuals and organizations with ideas to...

The purpose of this paper is to demonstrate the effect that different accounting policies have on the outcome of an enterprise, this effect being represented either earnings growth or diminishing it. Deprecation policy, the policy related to inventory, policy provisions and related policy...

The aim of this paper is to study the impact of financial leverage on return on equity for a sample of eight Romanian listed companies’ acting in the manufacturing dairy products sector, using financial leverage method. This method was applied for a period of 3 years (2010-2012) and reflects...

Ecology of nutrition is, in optics of theorists, a science having as stakes a ' sustainable ' nutrition and global food security. Currently has become a necessity to adopt a more global point of view on these issues. Sustainable consumption is proposing a new way of consumption, more respectful...

The paper examines how the banking system is organised in Romania. By comparing the organization of the banking system in Romania with banking systems of certain countries in the European Union, banks typology is highlighted at the international level. The aim of this paper is to highlight the...