This article aims to provide a longitudinal presentation of developments in Romanian accounting during the 20th century and to propose a neo-institutional explanation of this evolution. The historical research methodology employed here is complex. We use a constructive research philosophy, an...

In the paper it is shown that the Balanced Business Scorecard (BSC) allows a balance between financial and non financial objectives and performs a quantification of the dimensions of strategy in four areas - financial, customers, processes and potential. Moreover, the BSC provides feedback on...

A physical characterization is presented for classes of selected fluorescent substances, with special emphasis on their concentration in the support. The influence of climatic factors was analyzed from two points of view: spectral and structural. Two types of geometrical models of fluorescent...