From a juridical point of view, an entity is considered in difficulty in the situation of payments’ ceasing that occurs when it can not face its due debts with the available funds. In the case of a financial depreciation, the short term liabilities are superior to the assets. The negative net...

This paper try to study the arrears and the facility of payment’s overdue debts in Gorj county. The study points out the dramatic evolution in Gorj county of arrears. The conclusion is that even the Gorj county belongs into the few other counties in Romania which have little debtors and many...

The study is emphasizing the weak performances of the Romanian economy, unable to turn positive the current account deficits. On the contrary, because of rising problems in deficits financing through autonomous flows, the debt accumulation could lead Romania on the brink of entering a financial...

The paper updates a warning launched by the author a year earlier regarding the effects of Inward/Outward Processing Trade flows, already entered a marginal decrease path. The high volatility of these flows, totally escaping the perception of decision makers, is threatening Romania’s...

The study “Financing public education in the European Union. Case study: The higher education system” offers a brief description of the current legislation, institutional arrangements and financing sources for the higher education system in the EU. It builds on data released by the...

Through this article has attempted to submit the main policy measures aiming to ensure the sustainability of pension systems in the EU Member States taking into account disequilibriums that accumulate between the allocation resources between different generations and within the same generation....

This article aims to ofer a new framework for social protection approach starting from identifying common ground, or at least a certain degree of convergence of different approaches from the literature on the area of manifestation, objectives and social protection configuration and highlighting...

Romanian Abstract: Sub egida globalizării şi internaţionalizării economiilor, procese realizate sub impactul presiunilor financiare în care se mai fac resimţite efectele crizei economico - financiare, fiecare ţară, organizaţie, entitate şi chiar individ în parte, trebuie să...

The product profitability analysis playes a major roles in the decisions on entrepreneurship. In this paper we approach some simple techniques used in the costs forecasting, in the analysis of the products efficiency and in the assessment of the demand impact on profits.

Forecasting the operating expenses is an important phase of the financial planning for the decision making on entrepreneurship. In this paper we approach some methods used in the prediction of the expenses associated to the raw materials purchase and to wages.