The article deals with one of the most important sectors in the European Union, the automotive sector seen from the economic as well as from the industrial perspective. As the economic efficiency is usually measured in competition parameters an important part is dedicated to the competition on...

Bacau public university, represented by the “Vasile Alecsandri”University from Bacau, is the third such center in the region. With more than 7400 students, it represents 7.5% of North-East Region and 1.1% of the total country. The number of students registered in the academic year 2009/2010...

This paper aims to address the challenges for the Romanian public pensions system in the current economic and financial crisis. Firstly, are presented the defining indicators of the Romanian public pension system, such as number of pensioners, the number of taxpayers, the dependency ratio...

In this study, I proposed to analyze the spatial concentration of international trade flows between Romania and the European Union both overall and by the sections of the Combined Nomenclature. Using statistical analysis methods such as square and Gini’s index or Onicescu informational energy,...

Treasury expresses the result of all activities of the enterprise and how to comply with the requirements of financial balance. All operations which the undertaking is found out immediately and forward the form of cash flow. The enterprise is a system which, in turn, is characterized by...

Review of permanent professional standards is a requirement for professional bodies of professional accountants, resulting in broader processes of globalization and harmonization. A set of revised standards on financial audit engagement was published by IFAC in April 2009. International Standard...

The public university education in Bacau, represented by “Vasile Alecsandri” University from Bacau has developed over the past two years not only in terms of student numbers, but as human and material resources available to them. After the number of students per teacher, public higher...

Grace to the analysis of several commercial companies effectively performed “on the field”, we could remark the necessity to change the method of cost calculation, our motivation being related to the simplification of calculations and the reduction of the labour volume, but especially the...

The paper presents the optimizing procedure of the product range manufactured by a company which operates in the area of production and sales of the milling and bakery products. The paper authors have taken this company as an example since the products it manufactures and commercializes address...

Quality culture development relies on the understanding of the laws of change in force in an institution or organization, and it requires knowledge of the culture evolution in that organization. The employees of an organization feel whenever certain changes occur and they should therefore be...