31 articles in this issue
Christiana Balan,Elisabeta Jaba,Ion Pârtachi,Boris Chistruga
As a consequence of the increased number of Moldovan migrants, the volume of remittances inflows to Moldova raised steadily. Previous studies on labor migration and remittances in Republic of Moldova underline both the role of remittances in generating in... see more
Cornelia Marcela Danu
The present work presents the concept approach and the types of the market risks, considering the representatives of the two correlative dimensions of the market: the supply and the demand. This approach dissociates from the other ways to define and to ma... see more
In the present work I presented the risk of poverty in Romania considering the economic and social determination. I highlighted that poverty in Romania, is a mix of economic, educational, cultural etc. factors and reinforced by the lack of family or socia... see more
Eugenia Harja
It is known that the number of marriages concluded in general in a geographic area follows a cyclical trend due primarily to religious factors. In this study we wanted to test whether this assumption is maintained in the past four years. On the other hand... see more
Eugenia Harja,Oana-Ancuta Stângaciu
Since 1992, Romania's population declined every year naturally, the number of deaths being higher than live births. If in Bacau until 2002 we had to deal with natural growth of the population, even if increasingly less, starting that year it emerged more ... see more
Nataliia Viktorovna Ostapenko
The article analyzes the development of small businesses at the national level through a comparative analysis between the former Soviet countries – Ukraine, Russia, Belarus, Kazakhstan, Uzbekistan, and Kyrgyzstan. These countries are comparable by the pre... see more
Daniel Botez
Subsequent events, called so because they are recorded after the closing date of financial year, must be recorded and taken into account in drawing up the financial statements. Some of them can fundamentally changing financial position of the entity or pr... see more
Ionela Cristina Breahna Pravat
The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represe... see more
The structure and the constituent parts of financial statements are regulated at a national level, mainly by Accounting regulations compliant with European Directives ? O.M.P.F. no. 3055/2009, but also by Accounting regulations compliant with Internationa... see more
Iulia Andreea Bucur,Simona Elena Dragomirescu
This paper aims to explore the interactions between macroeconomic conditions, such as: real GDP growth rate, inflation rate, market interest rate, broad money supply, foreign exchange rate fluctuation and unemployment rate, and credit risk in Romanian ban... see more
Ioan Marius Ciotina
Solvency II is a European directive whose purpose is to update the regulations concerning the insurance market. This is more than a set of rules on the solvency of insurance companies and is a comprehensive set of rules on the entire insurance market from... see more
Simona Elena Dragomirescu,Daniela Cristina Solomon
One of the most important stages in the budget drafting process is the sales forecasting. As a matter of fact, the sales affect the whole activity of a company, their variation being considered the main risk factor for the performance and the financial po... see more
Florin Mihai Magda
Financial crisis devastating consequences and effects started in 2008, lead to several reactions coming from the most important international organizations and entities. This article aims to present in a logic manner, synthetic, and easily understand why ... see more
Aristita Rotila
The institution of accounting normalization at a national level can essentially be as public, private and mixed. On its nature depend the way of accepting/imposing the accounting norms and also the character of these norms, character which can be more or ... see more
Daniela-Cristina Solomon,Iulia Andreea Bucur
Practice proved that the management process cannot be based on routine and intuition, but on scientific analysis, on deep knowledge of the actual situation, as well as on identifying the vulnerabilities and the development opportunities. The economic and ... see more
Catalin Drob
This paper tries to present the main categories (types) of risks that affect the inflows of foreign direct investment (FDI) in Romania, such as: country risk, political risk, economic risks, sovereign risks and so on. FDI is an important factor contributi... see more
Roxana Mironescu,Andreea Feraru,Catalin Drob
To become more competitive, the SMEs in our study should encourage learning at all the organizational levels, meaning becoming learning organizations. The lifelong learning has become a vital necessity of the contemporary society, it is a theoretical prin... see more
Roxana Mironescu,Andreea Feraru,Ovidiu Turcu
The intellectual capital in its dynamic approach focusses on the development of the entropic model, which expresses the dynamic transformation of the theoretical intellectual capital in a concrete and useful intellectual capital. The aim of the present pa... see more
Anca Stan
Small businesses provide catalytic benefits to the economy. They contribute to national output, and to the society as a whole, beyond the spending and profit they generate. The role of SMEs is crucial for the European economic recovery – their number, emp... see more
Bogdan Nichifor
The link between education, in general, and information technologies is one that does not necessarily have to be demonstrated. But it is interesting to see the specific link that is established between these two components of modern society. In recent yea... see more
Advertising as a tool of communication, but mostly as a marketing tool is subject to many theories and explanatory and normative models. Its contents and performed functions are not yet defined in general recognized theory. Present article focuses on the ... see more
Ioana Olariu
This article is a theoretical approach on retail reverse logistics. Environmental concern and the current marketing strategy have spurred retailers to implement strategies to facilitate product returns from end customers. Reverse logistics, indicating the... see more
In the face of higher costs of operation and increasing pressures from customers for better service, the logistics organization must adapt to meet the challenge. An understanding of the factors that make organizations effective, and a knowledge of how the... see more
Monica Patrut
Investing in the country brand represents a strategic priority as it consolidates the image and international reputation of the respective members. Although Romania started to invest in this long-term process in 1996, the promotional actions have lacked c... see more
Dorian Pocovnicu
Efficient communication is one the most important instruments used for the purpose of generating change inside and outside an organization. It can contribute to adjusting attitudes and the manner of approaching the present and future challenges and to cha... see more
Many agree that PR and marketing are at their best when used together, when it comes to local public administration institutions there is the need for both an individual and symbiotic approach of the two. Taking into consideration that public interest org... see more
Diana Prihoanca
The accession of Romania to the European Union on the 1st of January, 2007, after the Accession Treaty, signed on the 25th of April, 2005, was ratified by all the Member States of the Union, led to changes in the legislative environment governing the elec... see more
Diana Prihoanca,Brându?a-Mariana Amalancei
Romania’s adherence to the European Union implied the previous and entire acceptance of the Community acquis in force on 31st of December 1999. Our country didn’t request any period of transition or of derogation in this meaning, being among the first sta... see more
Laura Catalina Timiras
In this paper we present a number of issues to be taken into account in assessing the marketing qualitative variables. Thus, the opinions, the preferences, the attitudes, etc. of the consumers are qualitative variables whose measurement requires the use o... see more
The quality and the skills of human resources are important factors in the success of every organization wherever it act. Moreover this is really true in a very competitive market such as European Union. In the European Union the number of persons who are... see more
Luminita Zait
Present article aims, based on direct research, to identify of main sources of information in the process of accessing European funds. Performed within Trotus Valley, Bacau, the proposed research provides pertinent information from the perspective of the ... see more