The business success of an economic entity largely depends on the funding politics they adopt, during which there is a need to identify those funding sources to ensure both the expected profit and the maximization of the value of the entity. In this respect, our scientific approach is in line...

In the current conditions of the knowledge-based development, particular importance is given to the investment in human capital, especially in the education achieved via the educational system. Thus, the main goal of our article aimed at analyzing the way the Romanian education is designed in...

The main objective of this work is to identify the determining role of the evolution of government debt on the Romanian economy in current conditions of global financial crisis. With a view to make clear the analyzed phenomenon, we have employed an important amount of statistic data in order to...

Since their beginning, human beings had started to harass environment so that they have turned into a real danger for environment during the last century. On the one hand, man extracted out of environment a large amount of hardly regenerating resources implying its gradual impoverishment; on the...

The transition to the economy with competitive market intersects in a good measure with the adherence of Romania to the European Union. We take into account both the preparation period of the conditions of pre-adherence, when between Romania and the European Union functioned an Agreement of...

European education has witnessed major transformations in the last decades, influenced by the international and national changes strongly marked by the manifestation of the global economic crisis. Education and training play a key role in the economic activity in that it represents an important...

Inflation constantly has been seen as a controversial economic phenomenon that has generated numberless chronic lacks of balance in economy. In a hyper-inflationist economy the report without inflation re-treatment of the balance sheet and the profit and loss account is no more relevant for...

The analysis of economic and financial indicators of the firm regards the profit and loss account analysis and the balance sheet analysis. The cash-flow from operating activities represents the amount of cash obtained by a firm from selling goods and services after deducting the costs involved...

This article presents the recognition of revenues and implicitly of the expenses linked to the ceding of the capital assets according to I.A.S. 16 and I.A.S. 38, as of the revenues and expenses linked to the sale of the obtained production according to I.A.S. 18 and I.A.S. 2, a parallel with the...

Management and cost accounting assumes the previous study of influencers and their implications in this area. Based on these facts one can determine management and cost accounting procedures that satisfy the managerial needs of a business. These factors are dinamic forces that cause the...