0000000000240512

AUTHOR

Bogdan Mârza

Role of Corporate Governance in the Context of Globalization

The globalization process, although criticized, is constantly growing, contributing to the internationalization of activities performed by companies and to the internationalization of markets. This also resulted in the occurrence of important changes regarding the operation and functioning of organizations, as well as regarding the operating mode of governments that have to adopt their policies to a changing market. In addition, the corporate governance, besides the ethical principles it observes, and the social responsibility also use rules and procedures aimed to increase the value of the company. Moreover, the emergence of the economic crisis showed that accounting frauds are a result of…

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Financial Reporting for SMEs – Past and Perspectives

Abstract Small and medium-sized enterprises (SMEs) have an important position in the world wide economy. The accounting information provided by them must have the same role. The paper aims to highlight having at basis the research of papers problems connected by IFRS for the SMS within the European plan and in Romania too and the efforts that must be made for the bettering of financial communication at this level.

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Agricultural Insurances and Food Security. The New Climate Change Challenges

Abstract Food security is one of the highest problems that the governments have to face in the third millennium. The complexity of this problem justifies the performance of researches, in view of finding viable solutions, not only in agriculture, but in other branches of activity too. Among them, the field of insurances is to be noted by its struggles to adapt to the new challenges. This paper tries to clarify the way in which insurances may become a key factor for the food security and addresses the following issues: food security factors; factors impacting on the development of agricultural insurances, risks connected to the agricultural activities and the way in which the insurance prote…

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Statistical Analysis of the Indicators that have Influenced the Standard of Living in Romania During the Economic Crisis

Abstract As all the countries in the world, Romania is going through a period of large and deep economic, financial and social changes. The negative effects of the economic crisis are well known: Increase of unemployment rate, sharp decrease of incomes because of the imposed political measures and decrease of purchasing power resulting in a decrease of the quality of life. The quality of life may be assessed based on several macroeconomic indicators, such as: GD per capita, population incomes or expenses, population consumption, indicators that are the foundation of the analyses that may help taking decisions regarding the social and economic policies aimed to the increase of the standard o…

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The Role of Neuromarketing in Identifying Consumer Preferences

Nowadays, the companies are searching new solutions to contribute to the growth of their sales and to increase their profit. This can only be obtained with the help of marketing researches that try to find more precise and efficient methods for consumers to express their preferences. Often, they are not able to accomplish this verbally, they fail to express their emotions or feelings, their thoughts or reactions to a certain product and therefore, their real preferences cannot be identified. The marketing experts have become aware of the limited traditional methods regarding the market research and have tried to find new solutions. One of these solutions is precisely the neuromarketing whic…

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Modern Tendencies in Changing the Consumers’ Preferences

Abstract In the middle of globalization era, when consumers have at their disposal more and more prosperous livelihood, when technology is more and more present, when everyone look for the newest and the most modern thing, food sector represents an exception. They try to establish links which go beyond the product itself and pay a special attention to the story behind the product. They want to know about the production site, the origin of ingredients, the persons involved in the production process. This is why the current consumers are looking for unique, sensorial experiences which, according to them, can be found only in original, simple, traditional products. The simplicity and authentic…

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