The balance sheet presents the liquidities balance and the liquidity equivalents of the company at the end of the period. By examining the balances referring to the two consecutive periods, it can be stated that if the liquidities and the liquidity equivalents have increased or have decreased...

In order to join the European Union, Romania, as well as the other member countries, must accomplish certain criteria, among which we can mention the adopting of the acquis communautaire. Thus, two Guidelines can be considered the basis of the acquis communautaire for the field of the accounting...

This article aims at emphasizing the level of institutional ethics for the needs of an organization, which is the consumers' protection. By the means of this marketing research which has as a starting point the Fishbein-Rosenberg model, we wish to point out the importance of the main attributes...

The concept of an air route mile is, of course, entirely different from that of a road or rail route mile. An air route is a direct service between two cities. The too-rapid development of the air route system must inevitably result in an average intensity of operations on the route, and this...

Any organization, irrespective of the field, needs skilled leaders who have a vision and confidence in action.The leader plays various roles and the key issue is to determine how they influence the performance of the team they coordinate. The research method used was the mathematical modeling...

Economic-mathematic modeling is used by the manager as an alternative to the experiment used in the exact sciences. The experiment is not possible or it is non-rational when it comes to economic issues, systems that cannot be subject to experiencing. In industry for example, a company cannot...

The state budget includes the shares of national interest and it establishes the main mobilized financial resources available to the state, which are used to achieve social and cultural actions, defending the country, ensuring public order, the social protection and others alike. The economic...

Most countries more or less developed rely on the dynamism and resistance to risk of the private companies. Worldwide, the SMEs represent 85% of private companies that engages approximately 60% of the workforce. The company’s performance is reflected in expenditure analysis which is an...

Between 2011-2013, the economic conditions which were encountered by the EU companies were marked by an intensification of the sovereign debt crisis in the Eurozone, under the specter of double recession, to a greater extent in some countries in southern Europe and slowing the growth, since...

The state budget is a financial plan at the macroeconomic level, and it is designed as a set of accounts of the nation, which reflects the current year and next year projections on all economic agents in the country / region. The size of the public sector varies significantly from one Member...