This paper aims to examine the correlation between average interest rate and non-performing loans in the Romanian banking system during 2006-February 2010. We based our approach on the Pearson correlation coefficient and we realized an empirical study, which demonstrates how these relevant...

The banking sectors of the transition countries have progressed remarkably in the last 20 years. In fact, banking in most transition countries has largely shaken off the traumas of the transition eraAt the start of the 21st century banks in these countries look very much like banks elsewhere....

The purpose of this paper is to studying the existing national and internationalcriteria and methodologies related to the banking capitals measurement. We examine theminimum requirements for banking capital and the actual status of Romanian banks in termsof solvency ratio. The paper analyzes the...

PCareer management enjoys a special attention within every bank. The scope of this paper consists of analyzing the number of bank employees, branches and the bank return on assets, in European countries in the period 2006-2011. In order to perform this analysis, we collected official data from...

The evolution of human society in all areas, and especially the economic field,required the banking offer to adapt to new requirements, which called for the modernization andthe development of the services provided by the bank to its customers, but also becoming close tothem. The goal we set...

Through this work I wanted to present the structure and the emphasis on the key accounts operations on operating assets, mentioning that only the most important accounts or those by which accounting operations may be more widespread have been given. Operational assets are those parts of balance...

Due to the international character of the financial markets and to the general tendency of globalization, the accountancy treatment of the financial mechanisms and instruments acquire a special importance because the theory, the norms and especially the p

The hospitality industry represents one of the most dynamic sectors of the contemporary society, with an emphasised role in the process of globalization. Currently, the hospitality industry does not only face the challenges of the economic crisis but the changes in the market, the consumers'...

Management accounting and cost calculation in the hospitality industry is a pathless land. The prezent article is a starting point of a long scientific approach on the domain of the hospitality industry and on the managerial accounting in this area. Our intention is to put the spot light back on...

Under no.11 position paper "Economic and Monetary Union", Romania took responsibility of reporting according to European System of Accounts - ESA 95. Public Institution classification is necessary to delineate the perimeter of general government (S.13), subdividing it into sub-sectors and to...