This study aims to build a synoptic picture of the facets of the economic category called “value”, with practicality in the tangible cultural heritage field, from the point of view of a traditionally economists-specific approach: concern for the financial sustainability of any decision....

According to the common definition, cost-benefit analysis (CBA) estimates and aggregates the monetary equivalent of present and future social costs and benefits regarding public investment projects (PIP), discounted and compared, aiming at deciding their opportunity. Monetary evaluation problem...

Since 1065, when the first university in Europe was founded – University from Parma, higher education has been in a continuous reformation, both from educational politics point of view and from funding mechanisms point of view. Therefore, this study aims at presenting the main funding models...

The present article puts forward a work procedure that would apply the principles of the method of standard costing in order to validate the proposals of credit accountants in the process of substantiating and drawing up budget projects at different levels of the central and public...

This article expresses opinions related to a number of ideas commonly found in various studies on the evolution of health expenditure and its effects on economic and social environment. Reform in this area, particularly focused on issues facing health system funding, must be based on a set of...

The present paper aims to analyze in light of their quality, the educational public services, especially the economic higher education, using the perception of quality depending on the preferences of each stakeholder and being influenced by several factors. The research conducted has in view the...

The scientific research conducted by the authors focuses on analyzing nonreimbursable external funds and public debt considering the social and economic context in Romania. The research approaches non-reimbursable external funds, implementation and absorption of financial flows generated by...

This paper is a scientific approach on how education and training, two instrumental components of the knowledge-based society, contribute to economic growth and sustainable development. The article undertakes a research on the two main objectives of the Europe 2020 Strategy for education and...

The scientific approach of the authors aims at identifying the vulnerabilities of the European versus the Romanian tax system. Large differences in taxation across countries are explained, through different levels of economic development and policies promoted by public authorities. Taxation rate...