The article analyzes the development of small businesses at the national level through a comparative analysis between the former Soviet countries – Ukraine, Russia, Belarus, Kazakhstan, Uzbekistan, and Kyrgyzstan. These countries are comparable by the previous path dependence (the period of...

Many agree that PR and marketing are at their best when used together, when it comes to local public administration institutions there is the need for both an individual and symbiotic approach of the two. Taking into consideration that public interest organizations act within public space, PR...

In this paper we present a number of issues to be taken into account in assessing the marketing qualitative variables. Thus, the opinions, the preferences, the attitudes, etc. of the consumers are qualitative variables whose measurement requires the use of different scales presented in the...

Subsequent events, called so because they are recorded after the closing date of financial year, must be recorded and taken into account in drawing up the financial statements. Some of them can fundamentally changing financial position of the entity or provide information to users absolutely...

To become more competitive, the SMEs in our study should encourage learning at all the organizational levels, meaning becoming learning organizations. The lifelong learning has become a vital necessity of the contemporary society, it is a theoretical principle and it acts to describe a specific...

The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represent the documents by means of which these...

This article is a theoretical approach on retail reverse logistics. Environmental concern and the current marketing strategy have spurred retailers to implement strategies to facilitate product returns from end customers. Reverse logistics, indicating the process of this return flow, encompasses...

Efficient communication is one the most important instruments used for the purpose of generating change inside and outside an organization. It can contribute to adjusting attitudes and the manner of approaching the present and future challenges and to changing behavioral patterns. The mission...

The structure and the constituent parts of financial statements are regulated at a national level, mainly by Accounting regulations compliant with European Directives ? O.M.P.F. no. 3055/2009, but also by Accounting regulations compliant with International Financial Reporting Standards applied...

Since 1992, Romania's population declined every year naturally, the number of deaths being higher than live births. If in Bacau until 2002 we had to deal with natural growth of the population, even if increasingly less, starting that year it emerged more and more the process of decline of the...