Management of Objectives and Budgetary Planning

It is required to set short-term and long-term goals, to assess the means we need to achieve the objectives and to make budgetary decisions, as it is about choosing an action program according to the means at our disposal, on the basis of objective criteria by studying system and cost-effectiveness analyzes, even if it is difficult to assess whether an effective decision was taken on a scientific or intuitive basis. This article aims to present two budgeting methods, PPBS and MBO, which could together reduce the disadvantages of a separate action. It is therefore necessary to identify, in a general way, the ways of combining these two methods and their consequences in economic and social terms. Applying this strategy opens the prospect of effectively solving economic problems by rationalizing the budgetary procedure

Bigger is better... again? An Essay

Some time ago it was obvious for many that "bigger" is not necessary the better way. Bigger was onlybigger and if we could do it smaller and better everybody was happy. The stockholders, thecommunities, the government, the "Green Peace" activists... But then again we are talking about a timewhen the UN was still a voice and the cold war was over. There was a time when the globalistsocialist-capitalism was the way and the nations where divided in capitalist economies and emergingeconomies. There were almost no national economies. No more

National Environmental Footprint – Reviewing some Facts in the Case of Romania

In our paper we are trying to describe the national environmental footprint of Romania placing it in European context and discussing it. The base for this is the Global Footprint Network report and assessments regarding the environmental footprint and the biocapacity. Having the bio-economy as a development goal, Romania has the premises for keeping a low environmental footprint and still a good biocapacity

The impact of financial performance upon the social responsibility of Romanian SMEs – point of view

The aim of this paper is to assess the different approaches regarding the impact of social and environmental responsibility upon the financial performance. Most of the authors consider there is an impact and mostly only the ways of evaluate it or report it is different from an approach to another. Moreover the literature commonly separates the discussion regarding the social responsibility from the environmental approach. The study developed shows at least a variation of one of the many approaches and shows the specificity of Romanian business environment

Analysis of Budget and Fiscal Policy and its Implications in Terms of Integration into the European Union

Our paper’s aim is to review the main fiscal and budgetary measures taken by theRomanian government in the pre EU era and its effects. Many of them were imposed by the Europeanaquis but other was just proper for the economic national and international context

The national environmental accounting – different experiences

The article aim is to review some of the main approaches in national environmental accounting in Europe. We try to assess the most important experiences in the field of national environmental accounting and introduce the main concepts in this matter. Future research should address to identify and model correlations between the economic aspects and environmental quality ones as well as those related to human development and welfare

The four walls theory – an essay

I believe that the biggest problem of the environment is that it is taken for granted by everybody. Nobody really owns it. Nobody holds the using rights for the fresh air so we all breathe it. If we wish to capture the rain water and later use it nobody is going to tell us we have to pay for it. If we want to taste the water from a mountain spring we free to do it unless a wild beast is chasing us..

Sustainable Romania – a review of the latest sustainability reports and world sustainability rankings

Our paper is a review of latest assessments upon the country sustainability focusing mainly on the environmental issue (tough some of the sustainability reports are approaching also aging, competitiveness, governmental finance, food etc.). We are also discussing some of the rankings comparing some sustainability/environmental indicators between Romania and other countries.&nbsp