Globalisation and demography are the main forces modelling the development of societies at large and of each nation in particular.The paper aims to identify and synthetically present some factors of influence which triggered by the end of the 20th century and the beginning of the 21st century a...

Over time, those who manage the portofolios of financial instruments have dealt with changes from a reglementation, market and technology point of view. The mass capital has increased as a following of the new economy’s flows and because of the important additional values from the stock market...

The paper intends to analyze the main labour market characteristics and factors for Romanian youth in the current market position. The analysis and forecast of the educational process and of graduates’ employment according to their differing educational levels on the Romanian labour market is...

Rural development and, implicitly, raising the standard of living of the village inhabitants are not possible without modernizing the agricultural production which can be achieved by putting into practice the results of scientific research as well as providing a feedback to common agricultural...

The target costing method involves implementing a homogeneous set of tools on cost planning, cost management and cost control. This method aims to reduce costs by knowing the different stages of a product cycle, analyzing the costs of each phase and improving the technologies and manufacturing...

Discussion groups are among the most common research facilities for the collection of evidence used in performance auditing, characterized by flexibility, because the participants can express their own answers, express opinions and responses of other group members qualify. Brainstorming is a...

In order to ensure the competitiveness, the innovation and the jobs in the industrial sector it is crucial to solve the problems concerning the secure, reliable and constant access to raw materials. In a world characterized by an able legislation, the resources’ efficiency on the global...

In this study we aim at analyzing the way the model Black-Scholes works in practice. The data used for analysis refer to European-type call options having as supportassets the CAC-40 money-market index. Our approach will be structured in two parts. The first will be dedicated to an estimate of...

The analysis showed that no risk management process is perfect for identifying all failures and in order to avoid them, the managers must take into consideration the recommendations of the internal auditors.

Internal control is a process designed, implemented and maintained by the management of the organization in order to provide reasonable assurance concerning the fulfilment of tasks that refer to the credibility of financial reporting, also to the effectiveness and efficiency of operations...