Analysis Model of the Company's Patrimonial Elements
This paper reveals the mist significant aspects pertaining to the financial analysis on a company’s patrimony. Among the items analyzed, the authors focused on the structure of assets and liabilities, the financial structure of capitals. The analysis model is based mostly on ratios, and the results are presented in an easily readable manner, with extensive use of charts and tables.
Aspects Regarding the Development and the Integration of the Corporate Social Responsibility Concept in Firms’ Behaviour. Particularities for Small and Medium-sized Enterprises
Starting from the concept of Corporate Social Responsibility (CSR), the purpose of this article is to highlight some of the particularities, at Small and Medium-sized Enterprises (SMEs) level, regarding: socially responsible behaviour and participation in actions related to CSR; type of CSR strategies adopted by SMEs as compared to larger firms; the motivations, benefits and constraints of the social involvement. The ultimate question refers to the existence, nature and implications of a link between the firm size and the aspects mentioned above. These aspects will be presented according to the conclusions of the previous studies conducted in this area of research, the present paper representing therefore a theoretical synthesis of the existant literature.
Did the metamorphosis from Export Processing Zones to Special Economic Zones improve the efficiency of trade enclaves in India?
In this paper, the efficiency of seven conventional Special Economic Zones in India is analyzed, by adopting a stochastic production frontier technique, for the period between 1986–1987 and 2007–2008.Results indicate that although the efficiency scores of these enclaves have improved over the years, specifically with the introduction of the SEZ policy (2000–2001), it is far below the threshold level as identified in the literature. Besides, one can also observe a discrepancy emerging between better export earning zones and efficient zones. On the determinants side, policy intervention and large geographical area, accompanied by clustering of units, are found to have impacted the efficiency scores of these enclaves positively.