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...

A large part of fixed assets depreciate with time, a fact that requires their replacement, usually, through amortization. Amortization appears as a value equivalent of the irreversible deterioration of an asset as a result of its functioning, of the effects of natural factors, of technical...

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...

SMEs will continue to represent, in the following decades, the most active, dynamic and performant part of a country’s economy. In this respect we have tried an approach of some aspects of extreme importance for the role of the SMEs in Romania in the present economic context of the...

The history of information engineering is a research of a theory, of a conception about susceptible information, basically to be used for justifying or improving the tools and procedures to process the information used in the management of systems. In this context, the efforts aiming the...

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...

The complete operating cycle of the organisational economic entity provides a connection between its actions and those actions that take place in the environment where it operates, which are deemed to be natural reactions of the environment to the operation of the organisational economic entity....

The paper analyses the profit and loss account from the Romanian accounting regulations’ perspective in terms of format, structure, content, which is subject to the approval of OMPF no.3055/2009 harmonized with the European accounting directives. Even if from the name it appears the compliance...

Health represents a factor having direct implications upon the normal carrying out of life and of economic and social activities, being perceived according to a triple perspective: political and demographic, social, and economic. Health financing is a complex process that systemically integrates...

Governmental public debt is determined by the State’s financial needs that display a permanent character. The State’s financial needs are covered by cashed incomes coming from taxes and other contributions. The State’s incomes and the opportunity of obtaining them are almost never enough...